Labor Newsletter - February 2026

The Regulations of Law No. 32413, Law enabling digital wallets to receive the payment of wages and other labor obligations, have been published.

The main developments with labor impact are the following:

The reference values applicable to telework were updated.

Annexes 1 and 2 of the Regulations of Law No. 31572, Telework Law of 2026, were approved.

Annex 1 contains new reference values for the calculation of internet consumption for 2026 and Annex 2 includes the new reference values for the calculation of electricity consumption for 2026.

It should be recalled that, in accordance with the Telework Law, these values serve as a basis to determine the compensation that the employer must provide when telework is performed from the worker's home, unless there is a different agreement between the parties.

The “Seal: Labor and Socially Responsible Company” (EMLASOR) was created.

It is a recognition granted by the MTPE to companies that, voluntarily, accredit compliance with labor regulations and the implementation of good labor corporate social responsibility practices, oriented towards the improvement of working conditions and the promotion of decent employment.

22 matters will be evaluated, within which are included: the management of health and safety in the workplace, the worker's remuneration, the commitment against labor sexual harassment and labor harassment, and relations with the company's worker organizations.

The EMLASOR Seal contains from 1 to 5 laurels, depending on the company's level of compliance (from 60% up to more than 95%). The accreditation has a validity of 3 years, within which annual audits will be conducted to evaluate the maintenance of the compliance level. This may increase or decrease, according to the results of the audits.

The mere allegation of economic prejudice to the worker is not sufficient to constitute hostility by transfer to another workplace.

The Labor Inspection Tribunal (TFL) analyzed a case in which the inspection authority qualified as an act of labor hostility the transfer of a worker to a workplace with a smaller “dimension and sales level,” considering that said decision would have generated an indirect decrease in their monthly income. Both the Infraction Report and the first instance resolution maintained that the employer did not prove a reasonable, proportional, and objective justification for the transfer, nor did it demonstrate that the new commission scheme was more favorable to the worker.

Nevertheless, the TFL noted that the administrative authority did not prove in an objective and verifiable manner the factual premise of its imputation: that is, that the destination store effectively had a lower level and dimension of sales or that said factor had generated a real and concrete economic prejudice to the worker. In particular, it pointed out that the economic impact was built upon generic affirmations, without evidentiary development that would allow identifying how the transfer impacted, in real terms, the worker's income.

Likewise, the TFL observed that the sanctioning authority failed to rule on the employer's defense arguments referring to the lack of evidence of the alleged lower level of sales, limiting itself to reiterating conclusions without analytical support. In that sense, it specified that the mere absence of evidence regarding an improvement in commissions does not, by itself, equate to the demonstration of the alleged damage.

(Resolution No. 0016-2026-SUNAFIL/TFL-First Chamber)

External audit reports do not guarantee adequate occupational safety and health regulatory oversight.

This was indicated by the Intendancy of Metropolitan Lima (ILM) in a recent resolution in which it sanctions a hydrocarbon company for not performing optimal occupational safety and health regulatory oversight in relation to its contractors.

The contractor companies were being inspected for alleged occupational safety and health non-compliance in relation to the personnel providing services at the hydrocarbon company's facilities. Upon detecting infractions related to the delivery of personal protective equipment, hazard identification and risk assessment, Occupational Safety and Health Committee, among others, it was decided to also sanction the main company, which claimed to have performed adequate oversight regarding its contractors according to the external audit reports prepared by a well-known local company. However, said information was not sufficient insofar as the emails and audit reports do not guarantee full compliance with such obligation.

(Intendancy Resolution No. 012-2026-SUNAFIL/ILM)

Deadline for the distribution of profit sharing for the 2025 period.

Employers obliged to distribute profits to their workers must comply with this within 30 calendar days following the expiration of the deadline for the filing of the Annual Income Tax Return. Along with the payment, employers must deliver a settlement statement specifying the method of calculation of the deposited amount.