The National Superintendence of Labor Supervision (Sunafil) has reported that the start of the distribution period of the utility paymentwhich corresponds to companies that have developed activities that generate third-category income and have more than 20 workers.
Thus, that is what a worker should consider if he wants to know if his company should pay him profits this year. Sunafil talks about three factors that define that an employee must receive profits. These are:
- First: to receive profits this 2026, you had to be on the payroll last year
- Second: the company where you worked must have generated profits
- Third: you have to receive profits if the company you work for had more than 20 workers last year and they were on the payroll.
Thus, if these three conditions are met, then the utility payment. As is known, the percentage of profits to be distributed is determined according to the economic activity of each company.
So, for example, these are the percentages for some sectors:
- 10% is established for fishing, telecommunications and industrial companies
- 8% is established for mining companies, wholesale and retail trade, as well as for restaurants
- 7.5% is established for agricultural companies, according to the current period between 2024 and 2026.
Likewise, according to data from Sunafil “Between 2025 and so far in 2026, workers filed 2,905 complaints for non-compliance with the payment of utilities.” How can workers know exactly the amount and information about this deposit?
“A tool that helps workers know how much they are entitled to is the profit settlement sheet, which must be delivered by employers to their workers or former workers. This document is essential because it allows them to understand how the amount deposited to them was determined and verify that the process was carried out correctly,” notes the supervisory entity.
Likewise, the settlement sheet must contain detailed information that includes the name or company name of the employer, full name of the worker, the company’s annual income before taxesthe number of days worked by the worker, the worker’s remuneration considered for the calculation, the total number of days worked by all the company’s workers with the right to receive profits, the total remuneration paid to the entire workforce and the amount of the remainder generated.
Also if the employer fails to comply with deadlines for payment of utilities is exposed to sanctions that vary depending on the severity of the violation, the size of the company and the number of workers affected. “The amounts range between S/2,475 and S/143,660, as it is a serious offense,” explains Sunafil.
As a matter of fact, a total of S/2 million 699 thousand 832 soles in fines between the first and second instance, the National Superintendence of Labor Supervision imposed the companies that failed to pay profits to their workers during the past year.
