Young Entrepreneur Law.- Law Nº 31828 grants various benefits to young entrepreneurs (aged 18 or over and not older than 29) and private sector companies that hire young people as of 1 January 2024.
It provides that, for income tax purposes for the years 2024 and 2025, companies may apply an additional deduction of 50% of the basic remuneration of the new employee. The Regulation is pending issuance.
Regulation of the law that creates the regime for the rescheduling of social security contributions.- Supreme Decree Nº 145-2023-EF provides, among other aspects, that employers that avail themselves of this regime may divide the total updated debt for social security contributions (accrued up to 31 December 2022) into up to 60 instalments.
INDECOPI provides for the non-application with general effects of illegal bureaucratic barriers of the Supreme Decree Nº 001-2022-TR that modified the Regulation of Labour Outsourcing.- For further information, go to the following link: BUREAUCRATIC BARRIERS ALERT.
INDECOPI declares illegal bureaucratic barrier to medical examinations for food handlers.- Resolution Nº 0555-2022-CEB/INDECOPI has declared as illegal bureaucratic barrier: (i) the requirement that food handlers in commercial premises be subjected to medical examinations to rule out food-borne diseases (FBD), at least every 6 months; and, (ii) the requirement to have medical certificates of food handlers for the health surveillance carried out by the competent authority.
The Resolution points out that these requirements contradict Article 13 of Law No. 26842, the General Health Law, which states that no public authority should require as a condition for economic activities, certification of health status, obtaining or carrying a health card, health card or similar document.
New modality of the offence of unlawful appropriation.- Law No. 31823 added the following paragraph to Article 190 of the Criminal Code (“common unlawful appropriation”):
“When the agent appropriates, diverts or unduly disposes of all or part, for his own purposes or those of third parties, of the contributions intended for the constitution, formation, consolidation or development of a pension fund or social health insurance, the penalty shall be imprisonment for not less than two nor more than four years; if the agent is a public servant, the penalty shall be not less than three nor more than six years and the disqualification referred to in paragraphs 1, 2 and 8 of Article 36”.
In this sense, as of 9 July 2023, persons who appropriate, divert or use for other purposes the employer’s funds that should have been destined to the payment of contributions to the ONP or the AFP or to ESSALUD contributions, may be charged with common illicit appropriation.
