Gratificación Calculator 2026
Peru's gratificación is a mandatory labor benefit equal to one full monthly salary per semester worked, paid in July (Fiestas Patrias) and December (Christmas), per Law 27735. In 2026, the formula is: salary × (months worked / 6). Workers also receive a 9% extraordinary bonus on top (Law 29351), since gratificaciones are exempt from EsSalud and pension contributions.
Frequently Asked Questions
What is gratificación in Peru?
Gratificación is a labor benefit established by Law 27735 for private-sector workers in Peru. It consists of the payment of a full salary for each semester worked, paid twice a year: July (Fiestas Patrias) and December (Christmas). If the worker did not complete the semester, they receive a proportional gratificación based on full months worked.
When is gratificación paid?
Gratificación is paid in the first half of July (for the January-June period) and the first half of December (for the July-December period). The payment deadline is July 15 for Fiestas Patrias and December 15 for Christmas. The employer must deposit the full amount before these dates.
What is the 9% extraordinary bonus?
The 9% extraordinary bonus was established by Law 29351 and Law 30334. Since gratificaciones are exempt from EsSalud, pension (AFP/ONP), and other contributions, the employer pays that 9% (equivalent to the EsSalud contribution) directly to the worker as an additional bonus. This means you receive your full gratificación plus an extra 9%.
How is proportional gratificación calculated?
If you didn't work the full semester, gratificación is calculated proportionally: salary × (full months worked / 6). For example, if your salary is S/ 3,000 and you worked 4 months, your gross gratificación would be S/ 3,000 × (4/6) = S/ 2,000 plus the 9% extraordinary bonus (S/ 180), giving a total of S/ 2,180.
How many minimum days must I work to receive gratificación?
The worker must have worked at least one full month (30 days) in the semester to be entitled to proportional gratificación. Vacation days, paid leave, pre/postnatal rest, and temporary disability days are counted as days effectively worked for gratificación calculation purposes.