Overview
- Employers must deposit the May–October 2025 CTS by Friday, November 14, after Sunafil confirmed the cutoff moves because November 15 falls on a Saturday.
- The benefit does not cover staff who work under four hours a day, earn over 30% in commissions, are hired by Remype-registered microenterprises after enrollment, receive an annual integral salary, or opt for the agrarian CTS included in monthly pay.
- For standard cases, the amount is based on monthly pay and time served in the semester, typically adding one sixth of the July bonus for this deposit and prorating variable income per the six-month average.
- Special rules apply by regime, including a distinct formula for workers hired after a Remype registration and agrarian workers whose CTS is integrated into daily wages reported at 9.72% of base pay.
- Missing the deadline is a serious offense subject to Sunafil inspection, with fines reported up to S/139,742 depending on company size and workers affected.