In depth
The Regulation establishes that the deadline for rectifying the return is the last day of the month in which each declaration is due. Based on this, ESSALUD has been considering social security contributions to be late if the rectification was made after this date. When rectifications were made after this deadline, a late payment of social security contributions had been made. As a consequence, when rectifications were made after this deadline, ESSALUD took the following actions:
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Requiring employers to pay the cost of health benefits provided to workers and their families for a period of 18 months after the rectification
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Denying reimbursement of allowances paid to staff for maternity or extended medical leave for the same period
In these circumstances, the Commission determined that this provision was illegal, as the Tax Code allows rectifications for a period of up to four years.
The Commission thereafter issued the Resolution confirming such decision, which now has general effects, thus benefiting all companies in the same situation.
If any official disregards this decision and demands the collection of health benefits provided or denies the reimbursement of subsidies, by applying the peremptory deadline that has been declared a bureaucratic barrier, the affected party may file a complaint with the Commission, which may impose fines of up to 20 Tax Units on the official concerned.
We hope this information will be useful to you and your company. Should you require legal advice on this matter, please do not hesitate to contact us.
Spanish version
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