Overview
- The Ministry of Economy and Finance published Decreto Supremo N.° 142-2026-EF late Tuesday to implement Congress’s Law N.° 32563 and set a phased schedule that reaches full benefits in 2030.
- The phase-in applies at 10% of a monthly salary in 2026, then 20% in 2027, 30% in 2028, 50% in 2029 and 100% from fiscal year 2030.
- Gratifications will be calculated using the salary on June 30 for the July payment and November 30 for the December payment and will be paid with those monthly payrolls.
- CTS for CAS staff will not be deposited regularly like in the private sector but will be recognized and paid only when the employment contract ends and only for terminations after the law takes effect.
- The rule covers personnel under Decreto Legislativo 1057, makes the payments non-remunerative and non-pensionable, bars double collection across CAS contracts, excludes the EsSalud bonus on gratifications, and forces public entities to absorb the new costs, requiring near-term budget and payroll adjustments that will affect more than 350,000 workers.