Browse through brief employment and labor law updates from around the globe. Contact a Littler attorney for more information or view our global locations.

View all Q4 2023 Global Guide Quarterly updates   Download full Q4 2023 Global Guide Quarterly

New Rules for Bereavement Leave

New Order or Decree

Authors: César Gonzáles Hunt, Partner, and Amable Vasquez Baiocchi, Associate – Philippi Prietocarrizosa Ferrero DU & Uría

A new regulation provides for five calendar days of paid leave for employees whose spouse, parents, children or siblings have passed away. Employees requesting the leave must notify the employer of the reasons for their entitlement to the leave, as well as the start date and duration of the leave. At the end of the leave, the employee must present documentation proving the relationship with the deceased relative and that the death occurred in a different location than the one where the work center is, if applicable.

Increase of the Tax Unit for the Year 2024

New Order or Decree

Authors: César Gonzáles Hunt, Partner, and Amable Vasquez Baiocchi, Associate – Philippi Prietocarrizosa Ferrero DU & Uría

The Supreme Decree 309-2023-EF approves the value of the Tax Unit (Unidad Impositiva Tributaria) for the year 2024, which will be of PEN 5,150.00 (Peruvian soles). This represents an increase of PEN 200.00 (4%) with respect to the value of the Tax Unit for 2023, which has a direct impact, among others, on the calculation of fines imposed by SUNAFIL (Labor Inspection Authority) in case of detection of labor infractions.

By way of example, the infraction corresponding to the employer's failure to comply with a summons appointed by SUNAFIL is classified as very serious and, in a company with 200 employees, it will mean an increase in the fine as follows: PEN 70,191.00 soles in 2023 and PEN 73,027.00 in 2024.