Herrera, R. (noviembre,2004).

Los vales de alimentos como herramienta de planeamiento

salarial / Food vouchers as a salary planning tool. Revista Legal (129) pp. 6-9. (AR27599)

RICARDO HERRERA VASQUEZ

LOS VALES DE ALIMENTOS COMO HERRAMIENTA DE PLANEAMIENTO
SALARIAL
FOOD VOUCHERS AS A SALARY PLANNING TOOL
Una de las constantes preocupaciones de los empleadores es
cmo otorgar mejoras remunerativas a su personal sin generar
los costos laborales existentes (cerca del 50% de la
remuneracin ordinaria) o, por lo menos, atenuarlos.

Employers are constantly concerned about finding a way of

granting salary rises to their personnel without increasing their
labor costs (which are close to 50% of the regular
remuneration), or at least mitigating said costs.

I.

I.

VENTAJAS EN
FINALIDAD

COSTOS

LABORALES

ADVANTAGES AS REGARDS LABOR COSTS,

AND PURPOSE OF THE FOOD VOUCHERS

As como desde 1991 los conceptos no computables para el

pago de la compensacin por tiempo de servicios que, por
opcin legal, no son remuneracin para efecto legal alguno
excepto el Impuesto a la Renta (Decretos Supremos Ns 00197-TR, arts. 19 y 20; 003-97-TR, art. 7; y,
001-96-TR, art. 10), las prestaciones
alimentarias de suministro indirecto o vales
de alimentos son beneficios otorgados por el
empleador al personal que tampoco son
remuneracin salvo para el Impuesto
Extraordinario de Solidaridad (IES) y el
Impuesto a la Renta (Ley N 28051, art. 3).
Al no ser base de clculo para derechos
laborales como la CTS, gratificaciones,
vacaciones o utilidades y, para tributos
sociales salvo los enunciados, el costo laboral
no salarial empresarial se reduce al 1.7% de
la suma otorgada al personal va vales de
alimentos, con posibilidad que el IES sea derogado para
diciembre prximo1.

Just like many other benefits that are not taken into account for
the calculation and payment of the severance pay, nor are they
considered remuneration for any legal purpose except for
Income Tax (Supreme Decree N 001-97-TR, Articles 19 and
20; Supreme Decree N 003-97-TR, Article 7,
and Supreme Decree N 001-96-TR, Article
10), the indirect-supply food allowance or
food voucher is also a benefit granted by the
employer to its personnel but is not
considered a remuneration, except for
purposes of the Extraordinary Solidarity Tax
(IES) and Income Tax (Law N 28051,
Article 3). In view that this benefit is not
used as a basis for the calculation of labor
rights, such as severance pay, bonuses,
vacation or profit sharing, or for social taxes
other than those listed above, the non-salary
business labor cost is reduced to 1.7% (IES)
of the amount granted to the workers through food vouchers,
and this 1.7% might even be repealed next December1.

Los vales de alimentos permiten la adquisicin de bienes de

consumo alimentario suministrados por terceros, con el objeto
de mejorar los ingresos del trabajador (Ley N 28051, art. 1).
En tal sentido, pueden servir para otorgar aumentos de sueldo
en forma fija o variable (como un incremento de comisiones o
destajo) o bonos de productividad (condicionados al
cumplimiento de determinadas metas). No es posible reducir la
remuneracin del trabajador para otorgar la diferencia va
vales de alimentos (Ley N 28051, art. 10).

The food vouchers can be used by workers to buy food from

third parties and are actually aimed at improving the workers
revenues (Law N 28051, Article 1). Accordingly, they can be
used as a tool to grant salary increases, either on a fixed or
variable basis (as an increase in commissions or piecework), or
productivity bonuses (conditioned by the fulfillment of certain
targets). It is not possible to reduce a workers remuneration
to pay the difference through food vouchers (Law N 28051,
Article 10).

Ahora bien, los trabajadores que cesen a partir del 9 de julio de

2003 no podrn ser recontratados con remuneraciones
menores de las percibidas anteriormente con la finalidad de
pagar la diferencia con vales de alimentos, a menos que el
reingreso sea para labores distintas o haya transcurrido un ao
desde el cese (Decreto Supremo N 013-2003-TR, art. 29).

Those workers who ceased their job as from July 9, 2003

cannot be rehired with a smaller salary in order to receive the
difference through food vouchers, unless they are rehired to
perform a different job or unless one year has elapsed since the
date of cessation of employment (Supreme Decree N 0132003-TR, Article 29).

II. FORMAS
DE
REDENCIN

II. HOW ARE FOOD VOUCHERS GRANTED AND

REDEEMED?

Los vales de alimentos son suministrados por el empleador al

personal, siendo aqullos emitidos por el mismo empleador o
las empresas administradoras (EA, existen tres en el mercado
local: SODEXHO PASS, ACCOR y PERUANA DE VALES).
Los vales pueden ser redimidos en las empresas proveedoras

The employer grants food vouchers to its workers. They are

issued by the employer itself or by administration companies
(EAs). There are three EAs on the local market: SODEXHO
PASS, ACCOR and PERUANA DE VALES. Food vouchers
can be redeemed with food suppliers (EPAs), which can be

OTORGAMIENTO

VALE
S/.

Segn recientes declaraciones periodsticas del Ministro de Economa y Finanzas, seor

Pedro Pablo Kuczinsky.

According to statements recently made by Minister of Economy and Finance Pedro

Pablo Kuczinsky.

de alimentos (EPAs, que pueden ser supermercados, bodegas,

restaurantes, verduleras, carniceras, mercados de abastos,
etc.) de manera directa, mediante un convenio suscrito entre el
empleador y las EPAs, o de manera indirecta, en los
establecimientos afiliados a las EAs (que pueden ser EPAs, en
los que pueden canjearse los vales) (Ley N 28051, art. 2).

supermarkets, grocery stores, restaurants, fruit and vegetable

stores, butchers shops, etc., either directly, that is, through an
agreement signed between the employer and the EPA, or
indirectly, that is, with establishments affiliated to the EAs
(which can be EPAs, where the vouchers can be exchanged)
(Law N 28051, Article 2).

Las EPAs y EAs deben registrarse ante la Autoridad

Administrativa de Trabajo (Ley N 28051, art. 11).

The EPAs and the EAs must be registered with the Labor
Administrative Authority (Law N 28051, Article 11).

Para la redencin de los vales es necesario que, en primer

lugar, el empleador y el trabajador suscriban un convenio
individual o colectivo (Ley N 28051, art. 1) en el que se
pacte el otorgamiento de los vales de alimentos. La
periodicidad del otorgamiento de los vales queda a discrecin
de las partes, debiendo establecerse un plazo de vigencia (no
hay lmites mnimos ni mximos, por lo que depende slo de
las partes) en el otorgamiento de los vales de forma tal que, al
cabo del mismo, los vales se conviertan en remuneracin en
especie para todo efecto legal (salvo los aportes a las AFP, IES
y Seguro Complementario de Trabajo de Riesgo) (Ley N
28051, Quinta Disposicin Complementaria). Adems, dicho
convenio individual o colectivo debe ser presentado a la
Autoridad Administrativa de Trabajo para su conocimiento, en
el plazo de 15 das naturales de suscrito (Decreto Supremo N
013-2003-TR, art. 27).

To redeem food vouchers, it is necessary for the employer and

the worker to first sign an individual or collective agreement
(Law N 28051, Article 1), agreeing on the granting of this
benefit. The parties will decide when to grant the food
vouchers (frequency), although the effective term thereof must
be fixed (there are no minimum or maximum limits, it depends
on the parties) in order for the vouchers to become, upon
expiration of their respective effective term, remuneration in
kind for all legal purposes (except for the contributions to
Pension Fund Administrators (AFPs), IES, and the
Complementary Risk Work Insurance) (Law N 28051, Fifth
Complementary Provision). In addition, said individual or
collective agreements must be filed with the Labor
Administrative Authority for information purposes, within a
term of 15 calendar days counted as from their date of signing
(Supreme Decree N 013-2003-TR, Article 27).

En segundo lugar, es necesario que el empleador suscriba un

convenio con una EPA o una EA que plasme el compromiso y
mecanismo de canje de los vales (Ley N 28051, art. 4). El
convenio entre el empleador y una EPA no necesariamente
implica la emisin de vales por el primero, pues puede optarse
simplemente por fijar una lista de los trabajadores
beneficiarios de las prestaciones alimentarias (Decreto
Supremo N 013-2003-TR, art. 15). Ambas clases de
convenios deben ser presentados para conocimiento ante la
Autoridad Administrativa de Trabajo, se entiende durante la
vigencia de los mismos (D.S. N 013-2002-TR, art. 19).

In the second place, the employer must sign an agreement with

an EPA or EA, which shall embrace the commitment assumed
and the mechanism for the redemption of vouchers (Law N
28051, Article 4). The agreement signed between the
employer and an EPA does not necessarily imply the issuance
of food vouchers by the former, as the parties can simply opt
for agreeing on the list of workers who will benefit from the
food allowance (Supreme Decree N 013-2003-TR, Article
15). Both agreements must be filed with the Labor
Administrative Authority for information purposes, during the
term thereof (Supreme Decree N 013-2002-TR, Article 19).

Los vales de alimentos slo pueden ser canjeados por

productos alimenticios en crudo o preparados en valor
equivalente al consignado en aqullos, no por dinero y,
deben tener una fecha de vencimiento (Ley N 28051, arts.
5 y 6). Sus montos no pueden exceder del 20% de la
remuneracin del trabajador (lo que la ley considera
remuneracin para todo efecto legal) a la fecha de
otorgamiento de los vales, o el equivalente a dos
Remuneraciones Mnimas Vitales (920 soles), lo que ocurra
primero (Ley N 28051, art. 9).

Food vouchers can only be exchanged for food products, either

raw or prepared, for a value equivalent to the value shown in
the respective voucher, not for cash. They must have an expiry
date (Law N 28051, Articles 5 and 6). Food vouchers cannot
exceed 20% of the workers remuneration (what the law
considers remuneration for all legal purposes), as per the
remuneration in force on the date the respective vouchers are
granted, or an amount equivalent to two Minimum Living
Remunerations (S/. 920.00), whichever occurs earlier in time
(Law N 28051, Article 9).

Los vales deben consignarse en columna aparte en planillas y

boletas (Ley N 28051, art. 8).

The food vouchers must be itemized in a separate column both on the

payroll book and in the payment vouchers (Article 28051, Article 8).

III. IMPACTO FAVORABLE EN LA ECONOMIA

III. FAVORABLE IMPACT ON THE ECONOMY

Los vales de alimentos generan mltiples ventajas en el contexto

social. En primer lugar, constituyen un programa social. Al ser
destinados los vales a la adquisicin de alimentos en los
establecimientos afiliados a la red de la EA, se garantiza el
consumo de alimentos slo por proveedores formales fiscalizados
para cumplir con estndares mnimos de calidad, lo que repercute
en una mejora de la calidad de vida de la poblacin y su familia y,

Food vouchers offer several advantages from a social

standpoint. In the first place, they actually constitute a social
welfare program. In view that they are to be used to buy food
in commercial establishments affiliated to the EA network, the
consumption of food exclusively supplied by formal suppliers
whose operations are audited to control the fulfillment of
minimum quality standards is guaranteed, which results in a

el incremento del rendimiento en general de la poblacin. En los

centros de trabajo, el personal experimentar una mayor
capacidad fsica y resistencia a la fatiga. La Organizacin Mundial
de la Salud (OMS) ha concluido que por cada 1% de mejora en la
alimentacin del trabajador, se genera un 2.5% de incremento en
su productividad.

better standard of living and, in general, better performance by

the population at large. At the workplace, workers will be in a
better physical capacity to resist fatigue. The World Health
Organization (WHO) has concluded that for every 1%
improvement in the workers food quality, there is a 2.5%
increase in productivity.

En segundo lugar, los vales causan la reduccin de la demanda

en los servicios de seguridad social. Con una poblacin laboral
y en general mejor alimentada, se reducen los gastos de
enfermedad y accidentes de trabajo, por lo que habra menos
requerimientos de servicios en seguridad social. As, los
recursos pblicos no empleados en ESSALUD y el Ministerio
de Salud podran ser reorientados hacia otros fines, as como
podran bajar las tarifas de las EPS.

In the second place, food vouchers bring about a reduction in the

workers demand for social welfare services. With a better-fed
labor force, the number of occupational diseases and accidents
decreases and, as a result, the workers demand for social
welfare services also decreases. This is how public funds not
invested in ESSALUD and Health Ministry benefits could be
redirected to meet other purposes, and the rates charged by
Health Service Providers (EPSs) could also be reduced.

En tercer lugar, los vales pueden generar un aumento de la

recaudacin tributaria. Al configurarse un mercado cautivo,
ser atractivo integrarse a una red de establecimientos
afiliados de EAs, para lo cual ser exigible la
formalizacin de los proveedores. Todas las transacciones
sern formales, lo que redundar en un aumento de la
facturacin y una mayor recaudacin ensanchando la base
de contribuyentes.

In the third place, food vouchers can also bring about an

increase in tax collections. In view that there is a captive
market, companies will find it attractive to join the network of
commercial establishments affiliated to the EAs. To this end,
the different suppliers interested in participating in this
program must formalize their operations. All transactions will
be formally carried out, which will result in higher billings and
tax collections, thus widening the tax roll.

...los vales causan la reduccin de la

demanda en los servicios de seguridad
social. Con una poblacin laboral y en
general mejor alimentada, se reducen
los gastos de enfermedad y accidentes
de trabajo, por lo que habra menos
requerimientos de servicios en
seguridad social.

food vouchers bring about a

reduction in the workers demand for
social welfare services. With a betterfed labor force, the number of
occupational diseases and accidents
decreases and, as a result, the
workers demand for social welfare
services also decreases.

Inclusive podra ser una fuente de ingresos fiscales mejor que

el Impuesto a las Transacciones Financieras (ITF). El consumo
nacional es de aproximadamente US $ 10,000 MM anuales, de
los cuales US $ 2,000 MM son por alimentos. Si a este monto
le aplicamos la tasa del IGV, tendramos cerca de US $ 400
MM anuales que, descontando las exoneraciones existentes,
podran representar unos US $ 200 MM en recaudacin. El
mercado cautivo de trabajadores formales potenciales
beneficiarios de los vales es de 2.5 MM, calculndose que
80,000 establecimientos de expendio de alimentos se
formalizaran para acceder a dicho mercado.

Food vouchers could even turn out to be a better source of

fiscal revenues than the Tax on Financial Transactions (ITF).
National consumption stands at nearly US$10,000 MM per
year, of which US$2,000 MM correspond to food. If we apply
the VAT rate to this amount, we would get nearly US$400 MM
per year. After deducting the existing exemptions, this sum
may represent nearly US$200 MM in tax collections. The
captive market of formal workers who may potentially benefit
from the voucher system stands at 2.5 MM, and 80,000 food
establishments may become formalized to gain access to said
market.

En cuarto lugar, los vales crean puestos de trabajo o inducen a la

formalizacin de los ya existentes. El establecimiento de la red de
proveedores de alimentos afiliados a las EAs permite la generacin
directa en aqullos de puestos de trabajo por la mayor demanda
que representa el mercado cautivo antes mencionado, as como la
generacin indirecta de puestos de trabajo en empresas dedicadas
a la impresin de los vales de alimentos, su distribucin, publicidad
y resguardo. Adems, se contribuye a la formalizacin de los
puestos de trabajo ya existentes con la incorporacin a dicha red de
proveedores de alimentos hasta entonces informales.

In the fourth place, food vouchers generate jobs or make

existing food establishments formalize their activities. The
development of a network of food suppliers affiliated to the
EAs makes it possible to generate both direct jobs, owing to
the larger demand for food vouchers by the above-mentioned
captive market, as well as indirect jobs in companies engaged
in printing, distributing, advertising and controlling food
vouchers. In addition, this system contributes to formalize the
existing jobs through the incorporation of informal food
suppliers into said network.

Finalmente, los vales fomentan la libre competencia. La red de

establecimientos afiliados a las EAs fomenta la libre
competencia entre ellos, pues disputarn entre s por ofrecer

Finally, food vouchers encourage free competition. The network

of food establishments affiliated to the EAs encourages free
competition, as said establishments will compete with each other

mejores productos a menores precios a los trabajadores, los

que elegirn en qu establecimientos canjear sus vales de
alimentos. Pueden ser proveedores de alimentos
supermercados, bodegas, mercados de abastos, carniceras,
verduleras, restaurantes, etc.

to offer workers better products at lower prices. In this way,

workers will elect those establishments that offer better
conditions to exchange their vouchers for food. Supermarkets,
grocery stores, butchers shops, fruit and vegetable stores,
restaurants, etc. can serve as food suppliers.

Por lo expuesto, podemos concluir que los vales de alimentos

son una alternativa interesante para negociar un incremento de
ingresos sin carcter remunerativo, por ende sin costo laboral
trascendente, inclusive en el marco de futuras negociaciones
colectivas.

For the above reasons, we may conclude that food vouchers are
an interesting option to negotiate an increase in the workers
non-remunerative revenues without incurring any major labor
cost, even within the framework of future collective bargaining
processes.

Ello independientemente de poder reestructurar las actuales

remuneraciones del personal en base a los conceptos no
computables para la CTS que, como vimos inicialmente, no
son remuneracin para efecto legal alguno por expresa opcin
legislativa (sin embargo, debe mantenerse una estructura
salarial que por lo menos otorgue al trabajador 460 soles
mensuales en conceptos remunerativos). As, los vales de
alimentos se suman a dichos conceptos como una valiosa
herramienta de planeamiento salarial.

The above statement applies regardless of the need to

restructure the current remuneration of workers based on those
items that are not taken into account for the calculation of the
severance pay which, as stated in the introduction of this
article, are not considered remuneration for any legal purpose
according to law (however, a salary structure that at least
grants the worker a S/. 460.00 monthly remuneration must be
maintained). Thus, food vouchers are added to said items as a
valuable salary-planning tool.

Si bien es cierto existe en el Parlamento un proyecto de ley que

pretende derogar la Ley de Prestaciones Alimentarias (N 28051)
y otro que propone su modificacin para convertir al bono de
productividad en un concepto no remunerativo, la penetracin
que estn teniendo los vales de alimentos en el mercado hace que
resulte muy remota la posibilidad de truncar el desarrollo y
consolidacin del sistema de prestaciones alimentarias de
suministro indirecto. Por lo dems, en el supuesto casi negado
que se emita una ley que derogue tal sistema, en aplicacin del
principio de intangibilidad del contrato previsto
constitucionalmente (art. 62, los trminos contractuales no
pueden ser modificados por leyes u otras disposiciones de
cualquier clase), los contratos entre los empleadores y las EAs
o EPAs y los convenios individuales entre empleadores y
trabajadores celebrados para el otorgamiento de vales de
alimentos se mantendran inclumes hasta su vencimiento.

Although it is true that a proposed law intended to repeal the

Food Allowance Law (N 28051) and another bill that calls for
the modification of said law to turn the productivity bonus into
a non-remunerative item have already been filed with
Congress, the increasingly widespread use of food vouchers on
the local market makes the possibility of limiting the
development and consolidation of the indirect food supply
system unlikely. As to the rest, in the event, although it is very
unlikely, a law is enacted to repeal said system, in application
of the principle of intangibility of the contract contemplated
by the Constitution (Article 62, the terms of the contract
cannot be modified by laws or any other rule of any kind), the
contracts signed between employers and EAs or EPAs, as well
as individual agreements signed between employers and
workers for the granting of food vouchers, will remain
unchanged until their expiry date.