Overview
- Employees who worked the full semester are entitled to one monthly salary as the December gratification, with an added 9% if covered by EsSalud or 6.75% if under an EPS.
- For partial semesters, the payment is one-sixth of the salary per full month worked, with a reduction of one-thirtieth of that sixth for each unjustified absence.
- Employers must register both the gratification and the extraordinary health bonus in the December electronic payroll.
- Eligibility applies to private payroll workers, excluding those on Remuneración Integral Anual and independent contractors, with REMYPE rules adjusting benefits for micro and small firms.
- Workers who cease employment receive a proportional truncated gratification payable within 48 hours, and noncompliance can draw fines under DS 008-2020-TR using the 2025 UIT of S/ 5,350 as the reference.