CTS Calculator 2026
Peru's CTS (Compensación por Tiempo de Servicios) is a mandatory labor benefit deposited semi-annually. In 2026, it is calculated as (computable remuneration + 1/6 of last gratification) / 360 × days worked, per D.S. 001-97-TR. Deposits are due by May 15 (Nov-Apr period) and November 15 (May-Oct period). Under Law 32322, workers can withdraw 100% of their CTS until December 31, 2026.
Frequently Asked Questions
What is CTS in Peru?
CTS (Compensación por Tiempo de Servicios) is a social benefit for private-sector workers in Peru. It functions as unemployment insurance: the employer deposits a semi-annual amount into the financial institution chosen by the worker. CTS is approximately equivalent to one monthly salary per year worked.
When is CTS deposited?
CTS is deposited twice a year. The first deposit covers the November-April period and must be made by May 15. The second deposit covers the May-October period and must be made by November 15. The employer has until these deadlines to make the deposit into the worker's CTS account.
How is the computable remuneration for CTS calculated?
The computable remuneration includes: basic monthly salary, family allowance (if applicable, S/ 550 in 2026), and 1/6 of the last gratification received (July or December). Extraordinary bonuses, profit sharing, work conditions, and Christmas baskets are excluded. The formula is: (computable remuneration) / 360 × days worked in the semester.
Can I withdraw my CTS in 2026?
Yes. Thanks to Law 32322, workers can access 100% of their CTS until December 31, 2026. Normally, CTS is intangible up to 4 gross salaries, but this law temporarily suspends that restriction. Check with your financial institution to make withdrawals.
How many minimum days must I work to receive CTS?
The worker must have worked at least one full month (30 days) in the semester to be entitled to the CTS deposit. If you worked fewer than 30 days in the semester, no CTS is generated for that period. Vacation days, paid leave, and pre/postnatal rest are counted as days effectively worked.