Overview
- The Cámara de Comercio de Lima and the CTS law say CTS deposits and their interest are generally untouchable and cannot be seized as a rule.
- Courts can order garnishments for unpaid child support that reach up to 50% of CTS balances and interest, and the bank holding the funds must enforce that order.
- An employer may ask a bank to hold a worker’s CTS for alleged economic harm from a serious misconduct, but must file a damages lawsuit in labor court within 30 calendar days after the worker’s termination to keep the retainer.
- Employers must make the second half-year CTS deposit for May–October by Monday, November 16, 2026, a timing that lets workers access that new deposit before the full-withdrawal rule expires on December 31; a minimum-wage rise on October 1, 2026 also raised many workers’ November CTS amounts.
- From January 1, 2027 the law restores a general 50% limit on free CTS access while keeping full withdrawals for certified cases such as terminal illness or cancer, a change that will reduce immediate liquidity for many workers but leave a safety buffer to protect against unemployment.