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Legislative Decree that Regulates the Right of Private Activity Workers to Participate in the Profits of Companies

Tintin Updated
El Peruano (Decreto Legislativo que regula el derecho de los trabajadores de la actividad privada a participar en las utilidades de las empresas que desarrollan actividades generadoras de rentas de tercera categoría – Decreto Legislativo No. 892 / Reglamento del Derecho Legislativo No. 892 – Decreto Supremo No. 009-98-TR)
Language
Spanish

This Legislative Decree regulates the right of workers subject to the private activity labor regime, to take part in the profits of companies that carry out third-category income-generating activities.

The workers of the companies included in this Legislative Decree participate in the profits of the company, through the distribution by the latter of a percentage of the annual income before taxes.

The percentages per sector of business are:

  • Fishing companies 10%
  • Telecommunications companies 10%
  • Industrial companies 10%
  • Mining companies 8%
  • Wholesale and retail trade companies including restaurants 8%
  • Companies that carry out other activities 5%

The percentage is distributed as follows: 50% will be distributed according to the days worked by each worker, understood as the days actually worked. For this purpose, they consider the days of prenatal and postnatal rest of the worker as days worked. 50% will be distributed in proportion to the remuneration of each worker.

Legislative Decree that Regulates the Right of Private Activity Workers to Participate in the Profits of Companies - (download the PDF in the attachment section below).

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  • Legislative Decree that Regulates the Right of Private Activity Workers to Participate in the Profits of Companies
    (Decreto Legislativo que regula el derecho de los trabajadores de la actividad privada a participar en las utilidades de las empresas que desarrollan actividades generadoras de rentas de tercera categoría – Decreto Legislativo No. 892 / Reglamento del Derecho Legislativo No. 892 – Decreto Supremo No. 009-98-TR)
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