Through Legislative Decree No. 1405, published on September 12, 2018, Legislative Decree 713 is modified, a regulation that regulates paid rest periods for workers subject to the general labor regime of the private sector, in the following terms:

  • Advancement of Holidays: the advancement of vacations is allowed on account of the holiday period that is generated in the future, as long as there is a written agreement between the employer and the employee. In the event of termination of the employment relationship, vacation days that had been granted in advance to the worker may be compensated with the days of vacations that he had acquired at the date of cessation; while vacation days granted in advance that cannot be compensated with the days of vacations generated upon cessation, will not generate a compensation obligation at the expense of the worker.
  • Vacation Fractionation: at the request of the worker, the enjoyment of his vacation period may be divided as follows:
    • 15 calendar days of vacation rest, which may be enjoyed continuously, or in periods of no less than 7 and 8 uninterrupted days; Y
    • The remaining 15 calendar days of vacation rest may be enjoyed fractionally in periods inclusive of less than 7 calendar days and at a minimum of 1 calendar day. The order of the divided periods in which the vacation break is enjoyed must be established by written agreement between the employer and the employee.
  • Holiday reduction: the reduction of the vacation break from 30 to 15 calendar days, with the corresponding compensation of 15 days of remuneration, can only be attributed to the holiday period that can be enjoyed fractionally in periods even less than 7 calendar days. To make this vacation reduction effective, the employer and the worker must agree in writing.

Additionally, said norm establishes specific regulations on the paid vacation rest of the servants of the public entities of the State.

Know the main legal, labor, tax and accounting aspects applicable in the country for the constitution of a company. Find what you are looking for in our Technical Data Sheet of Peru or contact our experts.