Overview
- Employers must deposit the May–October 2025 CTS by Friday, November 14, because the legal deadline of November 15 falls on a Saturday.
- For medium and large firms, workers who completed the semester receive an amount equal to 50% of October salary plus one-sixth of the July bonus, with proportional payment if fewer months were worked; the general rule is salary multiplied by months worked divided by 12.
- The benefit covers private‑sector employees under the general regime who work at least four hours per day, including domestic workers, while special regimes such as construction, agrarian, fishing and artists follow specific regulations.
- Those excluded include part‑time staff, workers with less than one month of service, employees on an integral annual remuneration, micro‑enterprise hires after REMYPE registration, some agrarian workers who opted to receive CTS monthly, and roles earning 30% or more from public tariffs.
- SUNAFIL lists fines for late or missing deposits ranging from 0.45 to 4.50 UIT for small firms and 1.57 to 26.12 UIT for non‑MYPE companies, with interest owed to the worker; workers may freely withdraw 100% of CTS until December 31, 2026, request any excess over four salaries under Law 30334, and face up to 50% embargo for alimony debts.