How much does Sunafil fine? The full table in UIT

How a Sunafil fine is calculated

Three variables, one cross:

1. Severity. Every infraction in the Regulation (DS 019-2006-TR) is classed as minor (leve), serious (grave) or very serious (muy grave).
2. Workers affected. How many people are covered by the breach.
3. Employer size. Microenterprise, small enterprise or non-MYPE. The first two only if the employer is registered in REMYPE and proves it before the second-instance resolution.

The result is a number of UIT (the tax reference unit, updated every January). The tables below are those of article 48 of the Regulation, in the text substituted by DS 008-2020-TR.

Table 1 — Microenterprise (UIT, by workers affected)

Table 2 — Small enterprise (UIT, by workers affected)

Table 3 — Non-MYPE (UIT, by workers affected)

Household employers

The ceilings above the table

Article 39 of Ley 28806, in the text we read (as worded by Ley 29981, with two paragraphs added by Decreto de Urgencia 044-2019), sets maximum fines by type of infraction: 200 UIT for very serious, 100 UIT for serious and 50 UIT for minor. It adds a ceiling for the whole: «La multa máxima por el total de infracciones detectadas no podrá superar las trescientas unidades impositivas tributarias (UIT) vigentes en el año en que se constató la falta» (the maximum fine for the total of infractions detected may not exceed 300 UIT in force in the year the violation was established).

That 300 UIT ceiling is not annual. Our reading is that it applies to the sum of the infractions detected (for example, those gathered in one infraction record) and is valued at the UIT of the year the violation was established, not the year of the resolution.

The same article says the sanction on companies classified as micro or small enterprises «se reducen en 50%» (is reduced by 50%). What is reduced is the sanction, not the ceilings.

Every cell of the DS 008-2020-TR tables already sits below those ceilings. They bite when one infraction record stacks several infractions.

Pending change: Ley 32353

Ley 32353, published in El Peruano on 27 May 2025, replaces article 39. It keeps the 200, 100, 50 and 300 UIT ceilings and changes the MYPE reduction: «La sanción que se imponga por las infracciones que se detecten a las empresas calificadas como pequeñas empresas conforme a ley se reduce en 50% y a las calificadas como microempresas se reduce en 70%.» (the sanction on small enterprises is reduced by 50% and on microenterprises by 70%).

It also creates educational measures: for a micro or small enterprise’s first formal infraction, Sunafil must apply an educational measure (training or instructional material) before any sanction. Sunafil has thirty business days from notice of the infraction to notify it; if it does not, no sanction is imposed. If the company does not comply with the educational measure, the sanction applies. There is no educational measure if the owner or partners were convicted of crimes against workers’ rights.

But the law’s ninth supplementary final provision says: «La presente ley entra en vigencia al día siguiente de la fecha de publicación de su reglamento.» (the law takes effect the day after its regulation is published). As of 13 October 2026 we found no such regulation: the Congress technical sheet for Ley 32353 lists none, and the Lima Chamber of Commerce (not an official source) wrote on 28 September 2026 that the law is not yet applicable because its regulation has not been published. As far as we could find, Ley 32353 is not in force yet. Until Ley 32353 is in force, the 50% reduction for micro and small enterprises applies. Nor do we know how the 70% will be reflected in the DS 008-2020-TR tables.

The 1% cap for REMYPE-registered MYPEs

Article 48, in the text we did read, says fines on REMYPE-registered micro and small enterprises «no pueden superar, en un mismo procedimiento sancionador, el 1% del total de ingresos netos que hayan percibido dentro del ejercicio fiscal anterior al de la generación de la orden de inspección». The burden of proving that income is on the company, before the inspector or within the procedure, up to the second-instance resolution.

Two secondary sources trace this rule to DS 015-2017-TR. We did not read that decree; what we read is that the rule is in force in article 48.

What the table does not tell you

• The UIT used is the one for the year of the resolution. It changes every January; this site converts the figures with the current UIT.
• One infraction per worker, in some cases. Not registering a worker on the payroll, for instance, counts once per unregistered person. That shifts the column.
• Repeat offences and other criteria can adjust the amount within the procedure; we do not detail them because we did not read that text.
• The worker does not receive the fine. It goes to the State. What you are owed is claimed in the labour courts.

Calculate it

The Sunafil fine calculator applies the DS 008-2020-TR table to your case: pick the company size, the infraction’s severity and the year, and get the range in UIT and soles. Go to the Sunafil fine calculator.

What if the company doesn’t pay the fine?

Sunafil doesn’t need to sue in court to collect it — it has its own coercive-collection power. What happens if they don’t pay the fine?