For the determination of the Christmas bonus, the computable period must be taken into account. In the case of the bonus for Independence Day, the months from January to June are counted as the computable period, while the Christmas bonus is July to December.
The doubts arise when workers who have less than six months working in a private company. In that case the worker will receive a proportional payment according to the months worked, this means 1/6 of the total amount for each month.
It should be noted that if you worked for at least one month within the months of January to June or from July to December you are entitled to receive a proportional bonus. Otherwise, you will not have the right to receive a bonus. Unless, by liberality of the employer, decides to pay the proportional amount.
On the other hand, workers subject to the labor regime of the micro company do not have the right to receive payment of bonuses. (Article 8 of Law 27735 Title VI of Law 28015 and Article 40 of D.S 009-TR)
Companies must do the payment until December 15. Those who don’t pay the bonus in full and in a timely manner, could receive a sanction depending on the number of employees that could range from 1.35 to 22.5 Taxation Units (UIT). Currently, each UIT is equivalent to 4,150 Soles. It must be taken into account that at the moment that the payment of the bonus to the worker is regularized, the employer must not only pay the concept of gratification but also add the interest, using the The corresponding Labor Legal Interest Rate (2.36% per annum in national currency and 0.78% annual in foreign currency).