{"id":988867,"date":"2021-01-17T00:00:00","date_gmt":"2021-01-17T05:00:00","guid":{"rendered":"https:\/\/cgestiona.com\/?p=988867"},"modified":"2026-05-15T00:02:53","modified_gmt":"2026-05-15T05:02:53","slug":"como-calcular-el-pago-de-las-gratificaciones","status":"publish","type":"post","link":"https:\/\/cgestiona.com\/en\/como-calcular-el-pago-de-las-gratificaciones\/","title":{"rendered":"\u00bfC\u00f3mo calcular el pago de las gratificaciones?"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<p>Los trabajadores afiliados a EsSalud recibir\u00e1n una bonificaci\u00f3n de 9% mientras que los que est\u00e1n en una EPS recibir\u00e1n 6,75%.<\/p>\n<p>Con la llegada de diciembre los trabajadores del sector privado esperan el pago de la gratificaci\u00f3n, un beneficio establecido en la Ley 27735 y su reglamento D.S.005-2002-TR.<\/p>\n<p>Tanto si eres un trabajador con contrato a tiempo parcial, plazo fijo o por tiempo indefinido, el empleador est\u00e1 obligado a realizar el pago de la gratificaci\u00f3n a m\u00e1s tardar el martes 15 de diciembre.<\/p>\n<p>\u00bfQu\u00e9 son las gratificaciones?<\/p>\n<p>La gratificaci\u00f3n es una remuneraci\u00f3n que est\u00e1 contemplada en el art\u00edculo 42, letra E del C\u00f3digo del Trabajo y que se define como \u201caquella parte de las utilidades con que el empleador beneficia el sueldo de un trabajador\u201d.<\/p>\n<p>El pago de la gratificaci\u00f3n se realiza dos veces al a\u00f1o: julio y diciembre. La Ley 27735 establece que para que un trabajador pueda recibir una gratificaci\u00f3n equivalente a un sueldo completo, \u00e9ste debe haber laborado de forma completa entre los meses de julio y diciembre (un semestre completo).<\/p>\n<p>\u00bfC\u00f3mo calcular el pago de la gratificaci\u00f3n?<\/p>\n<p>Si el trabajador tiene seis meses de antig\u00fcedad, la f\u00f3rmula a aplicar es la siguiente:<\/p>\n<p>Sumar la remuneraci\u00f3n bruta + asignaci\u00f3n familiar + 9% que corresponde a EsSalud. Si est\u00e1 afiliado a una EPS, cambiar el \u00faltimo porcentaje por 6,75%.<\/p>\n<p>Si el empleado no ha laborado el segundo semestre completo, calcula la gratificaci\u00f3n de la siguiente forma:<\/p>\n<p>Sueldo\/ meses trabajados + porcentaje de EsSalud (9%) o EPS (6.75%) seg\u00fan corresponda.<\/p>\n<p>En caso las empresas no cumplan con el pago establecido, los empleados pueden denunciar el hecho ante Sunafil.<\/p>\n<p>En C Gestiona te garantizamos atenci\u00f3n personalizada integral y digitalizada en outsourcing contable y tributario. Somos un grupo de expertos en asesor\u00eda contable, financiera y legal ubicados en Centro Comercial Plaza San Miguel, 5to. Piso Av. La Marina 2000 &#8211; OPEN PUCP dispuestos a brindarte la atenci\u00f3n que necesitas. Cont\u00e1ctanos al + (51) 4506383, 954 478 430, 950 109 269 o escr\u00edbenos para m\u00e1s informaci\u00f3n a info@cgestiona.com.<\/p>\n<p>+ PALABRAS: 315<\/p>\n<p>Gratificaci\u00f3n, pago, diciembre<\/p>\n<p>Si un trabajador no ha trabajado un semestre completo, entonces, la gratificaci\u00f3n ser\u00e1 equivalente a un sexto del sueldo por cada mes que haya laborado.<\/p>\n<p>Para el pago de la gratificaci\u00f3n se toma en cuenta el salario que el trabajador tenga al 30 de noviembre del a\u00f1o en curso.<\/p>\n<p>C\u00f3mo calcular el pago de las gratificaciones<\/p>\n<\/div>\n<p><!-- .vgblk-rw-wrapper --><\/p>","protected":false},"excerpt":{"rendered":"<p>Los trabajadores afiliados a EsSalud recibir\u00e1n una bonificaci\u00f3n de 9% mientras que los que est\u00e1n en una EPS recibir\u00e1n 6,75%.<\/p>","protected":false},"author":1,"featured_media":990400,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[48],"tags":[43,49,42],"class_list":["post-988867","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-laboral","tag-43","tag-laboral","tag-peru"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfC\u00f3mo calcular el pago de las gratificaciones?<\/title>\n<meta name=\"description\" content=\"Los trabajadores afiliados a EsSalud recibir\u00e1n una bonificaci\u00f3n de 9% mientras que los que est\u00e1n en una EPS recibir\u00e1n 6,75%.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cgestiona.com\/en\/como-calcular-el-pago-de-las-gratificaciones\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfC\u00f3mo calcular el pago de las gratificaciones?\" \/>\n<meta property=\"og:description\" content=\"Los trabajadores afiliados a EsSalud recibir\u00e1n una bonificaci\u00f3n de 9% mientras que los que est\u00e1n en una EPS recibir\u00e1n 6,75%.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cgestiona.com\/en\/como-calcular-el-pago-de-las-gratificaciones\/\" \/>\n<meta property=\"og:site_name\" content=\"C Gestiona\" \/>\n<meta property=\"article:published_time\" content=\"2021-01-17T05:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-15T05:02:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cgestiona.com\/wp-content\/uploads\/2026\/05\/como-calcular-el-pago-de-las-gratificaciones-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"426\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"gerencia@cgestiona.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"gerencia@cgestiona.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/como-calcular-el-pago-de-las-gratificaciones\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/como-calcular-el-pago-de-las-gratificaciones\\\/\"},\"author\":{\"name\":\"gerencia@cgestiona.com\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#\\\/schema\\\/person\\\/657e41a5f3f2452b024074d9056d7fb1\"},\"headline\":\"\u00bfC\u00f3mo calcular el pago de las gratificaciones?\",\"datePublished\":\"2021-01-17T05:00:00+00:00\",\"dateModified\":\"2026-05-15T05:02:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/como-calcular-el-pago-de-las-gratificaciones\\\/\"},\"wordCount\":418,\"publisher\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/como-calcular-el-pago-de-las-gratificaciones\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cgestiona.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/como-calcular-el-pago-de-las-gratificaciones-1.jpg\",\"keywords\":[\"2020\",\"Laboral\",\"Per\u00fa\"],\"articleSection\":[\"Laboral\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/como-calcular-el-pago-de-las-gratificaciones\\\/\",\"url\":\"https:\\\/\\\/cgestiona.com\\\/como-calcular-el-pago-de-las-gratificaciones\\\/\",\"name\":\"\u00bfC\u00f3mo calcular el pago de las gratificaciones?\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/como-calcular-el-pago-de-las-gratificaciones\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/como-calcular-el-pago-de-las-gratificaciones\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cgestiona.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/como-calcular-el-pago-de-las-gratificaciones-1.jpg\",\"datePublished\":\"2021-01-17T05:00:00+00:00\",\"dateModified\":\"2026-05-15T05:02:53+00:00\",\"description\":\"Los trabajadores afiliados a EsSalud recibir\u00e1n una bonificaci\u00f3n de 9% mientras que los que est\u00e1n en una EPS recibir\u00e1n 6,75%.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/como-calcular-el-pago-de-las-gratificaciones\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/cgestiona.com\\\/como-calcular-el-pago-de-las-gratificaciones\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/como-calcular-el-pago-de-las-gratificaciones\\\/#primaryimage\",\"url\":\"https:\\\/\\\/cgestiona.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/como-calcular-el-pago-de-las-gratificaciones-1.jpg\",\"contentUrl\":\"https:\\\/\\\/cgestiona.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/como-calcular-el-pago-de-las-gratificaciones-1.jpg\",\"width\":640,\"height\":426},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/como-calcular-el-pago-de-las-gratificaciones\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/cgestiona.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u00bfC\u00f3mo calcular el pago de las gratificaciones?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#website\",\"url\":\"https:\\\/\\\/cgestiona.com\\\/\",\"name\":\"C Gestiona\",\"description\":\"Sitio web oficial\",\"publisher\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/cgestiona.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#organization\",\"name\":\"C Gestiona\",\"url\":\"https:\\\/\\\/cgestiona.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/cgestiona.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/logo-cgestiona-color-img.png\",\"contentUrl\":\"https:\\\/\\\/cgestiona.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/logo-cgestiona-color-img.png\",\"width\":935,\"height\":452,\"caption\":\"C Gestiona\"},\"image\":{\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/#\\\/schema\\\/person\\\/657e41a5f3f2452b024074d9056d7fb1\",\"name\":\"gerencia@cgestiona.com\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/cgestiona.com\\\/wp-content\\\/litespeed\\\/avatar\\\/2389aa901829a01dc2bd514df0f435ad.jpg?ver=1778564243\",\"url\":\"https:\\\/\\\/cgestiona.com\\\/wp-content\\\/litespeed\\\/avatar\\\/2389aa901829a01dc2bd514df0f435ad.jpg?ver=1778564243\",\"contentUrl\":\"https:\\\/\\\/cgestiona.com\\\/wp-content\\\/litespeed\\\/avatar\\\/2389aa901829a01dc2bd514df0f435ad.jpg?ver=1778564243\",\"caption\":\"gerencia@cgestiona.com\"},\"sameAs\":[\"http:\\\/\\\/cgestiona.com\"],\"url\":\"https:\\\/\\\/cgestiona.com\\\/en\\\/author\\\/gerenciacgestiona-com\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u00bfC\u00f3mo calcular el pago de las gratificaciones?","description":"Los trabajadores afiliados a EsSalud recibir\u00e1n una bonificaci\u00f3n de 9% mientras que los que est\u00e1n en una EPS recibir\u00e1n 6,75%.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/cgestiona.com\/en\/como-calcular-el-pago-de-las-gratificaciones\/","og_locale":"en_US","og_type":"article","og_title":"\u00bfC\u00f3mo calcular el pago de las gratificaciones?","og_description":"Los trabajadores afiliados a EsSalud recibir\u00e1n una bonificaci\u00f3n de 9% mientras que los que est\u00e1n en una EPS recibir\u00e1n 6,75%.","og_url":"https:\/\/cgestiona.com\/en\/como-calcular-el-pago-de-las-gratificaciones\/","og_site_name":"C Gestiona","article_published_time":"2021-01-17T05:00:00+00:00","article_modified_time":"2026-05-15T05:02:53+00:00","og_image":[{"width":640,"height":426,"url":"https:\/\/cgestiona.com\/wp-content\/uploads\/2026\/05\/como-calcular-el-pago-de-las-gratificaciones-1.jpg","type":"image\/jpeg"}],"author":"gerencia@cgestiona.com","twitter_card":"summary_large_image","twitter_misc":{"Written by":"gerencia@cgestiona.com","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/cgestiona.com\/como-calcular-el-pago-de-las-gratificaciones\/#article","isPartOf":{"@id":"https:\/\/cgestiona.com\/como-calcular-el-pago-de-las-gratificaciones\/"},"author":{"name":"gerencia@cgestiona.com","@id":"https:\/\/cgestiona.com\/#\/schema\/person\/657e41a5f3f2452b024074d9056d7fb1"},"headline":"\u00bfC\u00f3mo calcular el pago de las gratificaciones?","datePublished":"2021-01-17T05:00:00+00:00","dateModified":"2026-05-15T05:02:53+00:00","mainEntityOfPage":{"@id":"https:\/\/cgestiona.com\/como-calcular-el-pago-de-las-gratificaciones\/"},"wordCount":418,"publisher":{"@id":"https:\/\/cgestiona.com\/#organization"},"image":{"@id":"https:\/\/cgestiona.com\/como-calcular-el-pago-de-las-gratificaciones\/#primaryimage"},"thumbnailUrl":"https:\/\/cgestiona.com\/wp-content\/uploads\/2026\/05\/como-calcular-el-pago-de-las-gratificaciones-1.jpg","keywords":["2020","Laboral","Per\u00fa"],"articleSection":["Laboral"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/cgestiona.com\/como-calcular-el-pago-de-las-gratificaciones\/","url":"https:\/\/cgestiona.com\/como-calcular-el-pago-de-las-gratificaciones\/","name":"\u00bfC\u00f3mo calcular el pago de las gratificaciones?","isPartOf":{"@id":"https:\/\/cgestiona.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/cgestiona.com\/como-calcular-el-pago-de-las-gratificaciones\/#primaryimage"},"image":{"@id":"https:\/\/cgestiona.com\/como-calcular-el-pago-de-las-gratificaciones\/#primaryimage"},"thumbnailUrl":"https:\/\/cgestiona.com\/wp-content\/uploads\/2026\/05\/como-calcular-el-pago-de-las-gratificaciones-1.jpg","datePublished":"2021-01-17T05:00:00+00:00","dateModified":"2026-05-15T05:02:53+00:00","description":"Los trabajadores afiliados a EsSalud recibir\u00e1n una bonificaci\u00f3n de 9% mientras que los que est\u00e1n en una EPS recibir\u00e1n 6,75%.","breadcrumb":{"@id":"https:\/\/cgestiona.com\/como-calcular-el-pago-de-las-gratificaciones\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/cgestiona.com\/como-calcular-el-pago-de-las-gratificaciones\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cgestiona.com\/como-calcular-el-pago-de-las-gratificaciones\/#primaryimage","url":"https:\/\/cgestiona.com\/wp-content\/uploads\/2026\/05\/como-calcular-el-pago-de-las-gratificaciones-1.jpg","contentUrl":"https:\/\/cgestiona.com\/wp-content\/uploads\/2026\/05\/como-calcular-el-pago-de-las-gratificaciones-1.jpg","width":640,"height":426},{"@type":"BreadcrumbList","@id":"https:\/\/cgestiona.com\/como-calcular-el-pago-de-las-gratificaciones\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/cgestiona.com\/"},{"@type":"ListItem","position":2,"name":"\u00bfC\u00f3mo calcular el pago de las gratificaciones?"}]},{"@type":"WebSite","@id":"https:\/\/cgestiona.com\/#website","url":"https:\/\/cgestiona.com\/","name":"C Gestiona","description":"Sitio web oficial","publisher":{"@id":"https:\/\/cgestiona.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/cgestiona.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/cgestiona.com\/#organization","name":"C Gestiona","url":"https:\/\/cgestiona.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cgestiona.com\/#\/schema\/logo\/image\/","url":"https:\/\/cgestiona.com\/wp-content\/uploads\/2025\/03\/logo-cgestiona-color-img.png","contentUrl":"https:\/\/cgestiona.com\/wp-content\/uploads\/2025\/03\/logo-cgestiona-color-img.png","width":935,"height":452,"caption":"C Gestiona"},"image":{"@id":"https:\/\/cgestiona.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/cgestiona.com\/#\/schema\/person\/657e41a5f3f2452b024074d9056d7fb1","name":"gerencia@cgestiona.com","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/cgestiona.com\/wp-content\/litespeed\/avatar\/2389aa901829a01dc2bd514df0f435ad.jpg?ver=1778564243","url":"https:\/\/cgestiona.com\/wp-content\/litespeed\/avatar\/2389aa901829a01dc2bd514df0f435ad.jpg?ver=1778564243","contentUrl":"https:\/\/cgestiona.com\/wp-content\/litespeed\/avatar\/2389aa901829a01dc2bd514df0f435ad.jpg?ver=1778564243","caption":"gerencia@cgestiona.com"},"sameAs":["http:\/\/cgestiona.com"],"url":"https:\/\/cgestiona.com\/en\/author\/gerenciacgestiona-com\/"}]}},"_links":{"self":[{"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/posts\/988867","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/comments?post=988867"}],"version-history":[{"count":1,"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/posts\/988867\/revisions"}],"predecessor-version":[{"id":989782,"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/posts\/988867\/revisions\/989782"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/media\/990400"}],"wp:attachment":[{"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/media?parent=988867"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/categories?post=988867"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cgestiona.com\/en\/wp-json\/wp\/v2\/tags?post=988867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}