Labor Newsletter - December 2025
Themes
LABOR NEWS
Main labor implications of the new value of the Tax Unit (UIT) for 2026.- Supreme Decree No. 301-2025-EF, published on December 17, 2025, has set the value of the UIT at S/ 5,500.00 for 2026.
The main labor implications are as follows:
- SUNAFIL fines for companies that are not MYPEs, with more than 1,000 affected workers, amount to: (a) S/ 85,360.00 in the case of minor infractions, (b) S/ 143,660.00 in the case of serious violations, and (c) S/ 288,915.00 in the case of very serious violations.
- It will only be possible to agree on the Annual Comprehensive Remuneration (RIA) with those workers who receive a monthly remuneration equal to or greater than S/ 11,000.00.
- The value of the Procedural Reference Unit (URP), applicable in labor proceedings, amounts to S/ 550.00. This value is equivalent to 10% of the UIT.
INSPECTIONS
The Labor Inspection Court (TFL) reiterates that not granting workers a period of time to defend themselves in disciplinary proceedings other than dismissal constitutes an act of workplace hostility.- In Resolution No. 0311-2025-SUNAFIL/TFL-First Chamber, the sanction imposed on a company that issued a written warning to a worker without first granting him a period of time to present his defense was upheld. Thus, it was concluded that the employee was not given the opportunity to defend himself against the allegations against him that warranted the imposition of such disciplinary action.
The TFL specified that, although there is no written procedure in the regulations for cases of disciplinary sanctions other than dismissal, this does not authorize the company to impose such sanctions without guaranteeing the right of defense and due process of its employees.
Finally, the TFL recognized that, in situations where a flagrant offense is committed, it would be unreasonable to institute a preliminary proceeding if the facts clearly indicate punishable conduct. In such cases, the context may allow the sanctioned party to accept the sanction or contest it through some subsequent appeal mechanism.
OCCUPATIONAL HEALTH AND SAFETY
The absence of a supervisor does not mean that supervision is ineffective.-This was stated by the TFL in Resolution No. 1504-2025-SUNAFIL/TFL, which partially overturned the sanction against a company for a workplace accident.
A worker suffered an arm injury due to a falling rock. SUNAFIL initially sanctioned the company, among other things, for deficiencies in supervision.
However, the TFL dismissed this allegation on the grounds that effective supervision is not limited to the presence of a person, but consists of the existence of procedures and methods which, when applied together, make it possible to measure, collect data on, and prevent accidents at work. As a result, it was declared that there was no link (causality) between this situation and the worker's injury.
REMINDER OF THE MONTH
January 31, 2026, is the deadline for employers to notify workers, trade unions, and the Labor Administrative Authority of the positions that are essential for 2026.- The notification must contain the following:
- The number and occupation of workers necessary to maintain minimum services.
- The schedules and shifts.
- The frequency and timing of when minimum services must begin for each position.
- The structure and operation of the company.
The notification must be accompanied by a technical report justifying the number of workers per position, the schedules, shifts, frequency, and timing of the minimum services to be provided.