Overview
- Because November 15 falls on a Saturday, the MTPE-adjusted deadline for the November CTS deposit is Monday, November 17, with deposits arriving between November 10 and 17.
- Many employees report receiving the payment already, while others may be credited by the legal last day without penalties for their employers.
- The current regime permits 100% withdrawal of CTS funds until December 31, 2026, after which access will be limited to up to 50% on a permanent basis.
- Employers must deposit CTS in the first 15 days of May and November each year, and failure to meet the legal deadline is a serious infraction subject to Sunafil fines of up to S/139,742.
- CTS is calculated from salary and time worked in the semester using the formula: monthly salary multiplied by months worked, divided by 12.