6RICARDO HERRERA VASQUEZ

LOS VALES DE ALIMENTOS COMO HERRAMIENTA DE PLANEAMIENTOSALARIALFOOD VOUCHERS AS A SALARY PLANNING TOOL

Una de las constantes preocupaciones de los empleadores escmo otorgar mejoras remunerativas a su personal sin generarlos costos laborales existentes (cerca del 50% de laremuneracin ordinaria) o, por lo menos, atenuarlos.

I. VENTAJAS EN COSTOS LABORALES YFINALIDAD

As como desde 1991 los conceptos no computables para elpago de la compensacin por tiempo de servicios que, poropcin legal, no son remuneracin para efecto legal algunoexcepto el Impuesto a la Renta (Decretos Supremos Ns 001-97-TR, arts. 19 y 20; 003-97-TR, art. 7; y,001-96-TR, art. 10), las prestacionesalimentarias de suministro indirecto o valesde alimentos son beneficios otorgados por elempleador al personal que tampoco sonremuneracin salvo para el ImpuestoExtraordinario de Solidaridad (IES) y elImpuesto a la Renta (Ley N 28051, art. 3).Al no ser base de clculo para derechoslaborales como la CTS, gratificaciones,vacaciones o utilidades y, para tributossociales salvo los enunciados, el costo laboralno salarial empresarial se reduce al 1.7% dela suma otorgada al personal va vales dealimentos, con posibilidad que el IES sea derogado paradiciembre prximo1.

Los vales de alimentos permiten la adquisicin de bienes deconsumo alimentario suministrados por terceros, con el objetode mejorar los ingresos del trabajador (Ley N 28051, art. 1).En tal sentido, pueden servir para otorgar aumentos de sueldoen forma fija o variable (como un incremento de comisiones odestajo) o bonos de productividad (condicionados alcumplimiento de determinadas metas). No es posible reducir laremuneracin del trabajador para otorgar la diferencia vavales de alimentos (Ley N 28051, art. 10).

Ahora bien, los trabajadores que cesen a partir del 9 de julio de2003 no podrn ser recontratados con remuneracionesmenores de las percibidas anteriormente con la finalidad depagar la diferencia con vales de alimentos, a menos que elreingreso sea para labores distintas o haya transcurrido un aodesde el cese (Decreto Supremo N 013-2003-TR, art. 29).

II. FORMAS DE OTORGAMIENTO YREDENCIN

Los vales de alimentos son suministrados por el empleador alpersonal, siendo aqullos emitidos por el mismo empleador olas empresas administradoras (EA, existen tres en el mercadolocal: SODEXHO PASS, ACCOR y PERUANA DE VALES).Los vales pueden ser redimidos en las empresas proveedoras

Employers are constantly concerned about finding a way ofgranting salary rises to their personnel without increasing theirlabor costs (which are close to 50% of the regularremuneration), or at least mitigating said costs.

I. ADVANTAGES AS REGARDS LABOR COSTS,AND PURPOSE OF THE FOOD VOUCHERS

Just like many other benefits that are not taken into account forthe calculation and payment of the severance pay, nor are theyconsidered remuneration for any legal purpose except forIncome 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, Article10), the indirect-supply food allowance orfood voucher is also a benefit granted by theemployer to its personnel but is notconsidered a remuneration, except forpurposes of the Extraordinary Solidarity Tax(IES) and Income Tax (Law N 28051,Article 3). In view that this benefit is notused as a basis for the calculation of laborrights, such as severance pay, bonuses,vacation or profit sharing, or for social taxesother than those listed above, the non-salarybusiness 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.

The food vouchers can be used by workers to buy food fromthird parties and are actually aimed at improving the workersrevenues (Law N 28051, Article 1). Accordingly, they can beused as a tool to grant salary increases, either on a fixed orvariable basis (as an increase in commissions or piecework), orproductivity bonuses (conditioned by the fulfillment of certaintargets). It is not possible to reduce a workers remunerationto pay the difference through food vouchers (Law N 28051,Article 10).

Those workers who ceased their job as from July 9, 2003cannot be rehired with a smaller salary in order to receive thedifference through food vouchers, unless they are rehired toperform a different job or unless one year has elapsed since thedate of cessation of employment (Supreme Decree N 013-2003-TR, Article 29).

II. HOW ARE FOOD VOUCHERS GRANTED ANDREDEEMED?

The employer grants food vouchers to its workers. They areissued by the employer itself or by administration companies(EAs). There are three EAs on the local market: SODEXHOPASS, ACCOR and PERUANA DE VALES. Food voucherscan be redeemed with food suppliers (EPAs), which can be

VALES/.

1 Segn recientes declaraciones periodsticas del Ministro de Economa y Finanzas, seorPedro Pablo Kuczinsky.

1 According to statements recently made by Minister of Economy and Finance PedroPablo Kuczinsky.

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)

7de alimentos (EPAs, que pueden ser supermercados, bodegas,restaurantes, verduleras, carniceras, mercados de abastos,etc.) de manera directa, mediante un convenio suscrito entre elempleador y las EPAs, o de manera indirecta, en losestablecimientos afiliados a las EAs (que pueden ser EPAs, enlos que pueden canjearse los vales) (Ley N 28051, art. 2).

Las EPAs y EAs deben registrarse ante la AutoridadAdministrativa de Trabajo (Ley N 28051, art. 11).

Para la redencin de los vales es necesario que, en primerlugar, el empleador y el trabajador suscriban un convenioindividual o colectivo (Ley N 28051, art. 1) en el que sepacte el otorgamiento de los vales de alimentos. Laperiodicidad del otorgamiento de los vales queda a discrecinde las partes, debiendo establecerse un plazo de vigencia (nohay lmites mnimos ni mximos, por lo que depende slo delas partes) en el otorgamiento de los vales de forma tal que, alcabo del mismo, los vales se conviertan en remuneracin enespecie para todo efecto legal (salvo los aportes a las AFP, IESy Seguro Complementario de Trabajo de Riesgo) (Ley N28051, Quinta Disposicin Complementaria). Adems, dichoconvenio individual o colectivo debe ser presentado a laAutoridad Administrativa de Trabajo para su conocimiento, enel plazo de 15 das naturales de suscrito (Decreto Supremo N013-2003-TR, art. 27).

En segundo lugar, es necesario que el empleador suscriba unconvenio con una EPA o una EA que plasme el compromiso ymecanismo de canje de los vales (Ley N 28051, art. 4). Elconvenio entre el empleador y una EPA no necesariamenteimplica la emisin de vales por el primero, pues puede optarsesimplemente por fijar una lista de los trabajadoresbeneficiarios de las prestaciones alimentarias (DecretoSupremo N 013-2003-TR, art. 15). Ambas clases deconvenios deben ser presentados para conocimiento ante laAutoridad Administrativa de Trabajo, se entiende durante lavigencia de los mismos (D.S. N 013-2002-TR, art. 19).

Los vales de alimentos slo pueden ser canjeados porproductos alimenticios en crudo o preparados en valorequivalente 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 laremuneracin del trabajador (lo que la ley consideraremuneracin para todo efecto legal) a la fecha deotorgamiento de los vales, o el equivalente a dosRemuneraciones Mnimas Vitales (920 soles), lo que ocurraprimero (Ley N 28051, art. 9).

Los vales deben consignarse en columna aparte en planillas yboletas (Ley N 28051, art. 8).

III. IMPACTO FAVORABLE EN LA ECONOMIA

Los vales de alimentos generan mltiples ventajas en el contextosocial. En primer lugar, constituyen un programa social. Al serdestinados los vales a la adquisicin de alimentos en losestablecimientos afiliados a la red de la EA, se garantiza elconsumo de alimentos slo por proveedores formales fiscalizadospara cumplir con estndares mnimos de calidad, lo que repercuteen una mejora de la calidad de vida de la poblacin y su familia y,

supermarkets, grocery stores, restaurants, fruit and vegetablestores, butchers shops, etc., either directly, that is, through anagreement signed between the employer and the EPA, orindirectly, that is, with establishments affiliated to the EAs(which can be EPAs, where the vouchers can be exchanged)(Law N 28051, Article 2).

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

To redeem food vouchers, it is necessary for the employer andthe worker to first sign an individual or collective agreement(Law N 28051, Article 1), agreeing on the granting of thisbenefit. The parties will decide when to grant the foodvouchers (frequency), although the effective term thereof mustbe fixed (there are no minimum or maximum limits, it dependson the parties) in order for the vouchers to become, uponexpiration of their respective effective term, remuneration inkind for all legal purposes (except for the contributions toPension Fund Administrators (AFPs), IES, and theComplementary Risk Work Insurance) (Law N 28051, FifthComplementary Provision). In addition, said individual orcollective agreements must be filed with the LaborAdministrative Authority for information purposes, within aterm of 15 calendar days counted as from their date of signing(Supreme Decree N 013-2003-TR, Article 27).

In the second place, the employer must sign an agreement withan EPA or EA, which shall embrace the commitment assumedand the mechanism for the redemption of vouchers (Law N28051, Article 4). The agreement signed between theemployer and an EPA does not necessarily imply the issuanceof food vouchers by the former, as the parties can simply optfor agreeing on the list of workers who will benefit from thefood allowance (Supreme Decree N 013-2003-TR, Article15). Both agreements must be filed with the LaborAdministrative Authority for information purposes, during theterm thereof (Supreme Decree N 013-2002-TR, Article 19).

Food vouchers can only be exchanged for food products, eitherraw or prepared, for a value equivalent to the value shown inthe respective voucher, not for cash. They must have an expirydate (Law N 28051, Articles 5 and 6). Food vouchers cannotexceed 20% of the workers remuneration (what the lawconsiders remuneration for all legal purposes), as per theremuneration in force on the date the respective vouchers aregranted, or an amount equivalent to two Minimum LivingRemunerations (S/. 920.00), whichever occurs earlier in time(Law N 28051, Article 9).

The food vouchers must be itemized in a separate column both on thepayroll book and in the payment vouchers (Article 28051, Article 8).

III. FAVORABLE IMPACT ON THE ECONOMY

Food vouchers offer several advantages from a socialstandpoint. In the first place, they actually constitute a socialwelfare program. In view that they are to be used to buy foodin commercial establishments affiliated to the EA network, theconsumption of food exclusively supplied by formal supplierswhose operations are audited to control the fulfillment ofminimum quality standards is guaranteed, which results in a

8el incremento del rendimiento en general de la poblacin. En loscentros de trabajo, el personal experimentar una mayorcapacidad fsica y resistencia a la fatiga. La Organizacin Mundialde la Salud (OMS) ha concluido que por cada 1% de mejora en laalimentacin del trabajador, se genera un 2.5% de incremento ensu productividad.

En segundo lugar, los vales causan la reduccin de la demandaen los servicios de seguridad social. Con una poblacin laboraly en general mejor alimentada, se reducen los gastos deenfermedad y accidentes de trabajo, por lo que habra menosrequerimientos de servicios en seguridad social. As, losrecursos pblicos no empleados en ESSALUD y el Ministeriode Salud podran ser reorientados hacia otros fines, as comopodran bajar las tarifas de las EPS.

En tercer lugar, los vales pueden generar un aumento de larecaudacin tributaria. Al configurarse un mercado cautivo,ser atractivo integrarse a una red de establecimientosafiliados de EAs, para lo cual ser exigible laformalizacin de los proveedores. Todas las transaccionessern formales, lo que redundar en un aumento de lafacturacin y una mayor recaudacin ensanchando la basede contribuyentes.

Inclusive podra ser una fuente de ingresos fiscales mejor queel Impuesto a las Transacciones Financieras (ITF). El consumonacional es de aproximadamente US $ 10,000 MM anuales, delos cuales US $ 2,000 MM son por alimentos. Si a este montole aplicamos la tasa del IGV, tendramos cerca de US $ 400MM anuales que, descontando las exoneraciones existentes,podran representar unos US $ 200 MM en recaudacin. Elmercado cautivo de trabajadores formales potencialesbeneficiarios de los vales es de 2.5 MM, calculndose que80,000 establecimientos de expendio de alimentos seformalizaran para acceder a dicho mercado.

En cuarto lugar, los vales crean puestos de trabajo o inducen a laformalizacin de los ya existentes. El establecimiento de la red deproveedores de alimentos afiliados a las EAs permite la generacindirecta en aqullos de puestos de trabajo por la mayor demandaque representa el mercado cautivo antes mencionado, as como lageneracin indirecta de puestos de trabajo en empresas dedicadasa la impresin de los vales de alimentos, su distribucin, publicidady resguardo. Adems, se contribuye a la formalizacin de lospuestos de trabajo ya existentes con la incorporacin a dicha red deproveedores de alimentos hasta entonces informales.

Finalmente, los vales fomentan la libre competencia. La red deestablecimientos afiliados a las EAs fomenta la librecompetencia entre ellos, pues disputarn entre s por ofrecer

better standard of living and, in general, better performance bythe population at large. At the workplace, workers will be in abetter physical capacity to resist fatigue. The World HealthOrganization (WHO) has concluded that for every 1%improvement in the workers food quality, there is a 2.5%increase in productivity.

In the second place, food vouchers bring about a reduction in theworkers demand for social welfare services. With a better-fedlabor force, the number of occupational diseases and accidentsdecreases and, as a result, the workers demand for socialwelfare services also decreases. This is how public funds notinvested in ESSALUD and Health Ministry benefits could beredirected to meet other purposes, and the rates charged byHealth Service Providers (EPSs) could also be reduced.

In the third place, food vouchers can also bring about anincrease in tax collections. In view that there is a captivemarket, companies will find it attractive to join the network ofcommercial establishments affiliated to the EAs. To this end,the different suppliers interested in participating in thisprogram must formalize their operations. All transactions willbe formally carried out, which will result in higher billings andtax collections, thus widening the tax roll.

Food vouchers could even turn out to be a better source offiscal revenues than the Tax on Financial Transactions (ITF).National consumption stands at nearly US$10,000 MM peryear, of which US$2,000 MM correspond to food. If we applythe VAT rate to this amount, we would get nearly US$400 MMper year. After deducting the existing exemptions, this summay represent nearly US$200 MM in tax collections. Thecaptive market of formal workers who may potentially benefitfrom the voucher system stands at 2.5 MM, and 80,000 foodestablishments may become formalized to gain access to saidmarket.

In the fourth place, food vouchers generate jobs or makeexisting food establishments formalize their activities. Thedevelopment of a network of food suppliers affiliated to theEAs makes it possible to generate both direct jobs, owing tothe larger demand for food vouchers by the above-mentionedcaptive market, as well as indirect jobs in companies engagedin printing, distributing, advertising and controlling foodvouchers. In addition, this system contributes to formalize theexisting jobs through the incorporation of informal foodsuppliers into said network.

Finally, food vouchers encourage free competition. The networkof food establishments affiliated to the EAs encourages freecompetition, as said establishments will compete with each other

...los vales causan la reduccin de lademanda en los servicios de seguridadsocial. Con una poblacin laboral y engeneral mejor alimentada, se reducenlos gastos de enfermedad y accidentesde trabajo, por lo que habra menosrequerimientos de servicios enseguridad social.

food vouchers bring about areduction in the workers demand forsocial welfare services. With a better-fed labor force, the number ofoccupational diseases and accidentsdecreases and, as a result, theworkers demand for social welfareservices also decreases.

9mejores productos a menores precios a los trabajadores, losque elegirn en qu establecimientos canjear sus vales dealimentos. Pueden ser proveedores de alimentossupermercados, bodegas, mercados de abastos, carniceras,verduleras, restaurantes, etc.

Por lo expuesto, podemos concluir que los vales de alimentosson una alternativa interesante para negociar un incremento deingresos sin carcter remunerativo, por ende sin costo laboraltrascendente, inclusive en el marco de futuras negociacionescolectivas.

Ello independientemente de poder reestructurar las actualesremuneraciones del personal en base a los conceptos nocomputables para la CTS que, como vimos inicialmente, noson remuneracin para efecto legal alguno por expresa opcinlegislativa (sin embargo, debe mantenerse una estructurasalarial que por lo menos otorgue al trabajador 460 solesmensuales en conceptos remunerativos). As, los vales dealimentos se suman a dichos conceptos como una valiosaherramienta de planeamiento salarial.

Si bien es cierto existe en el Parlamento un proyecto de ley quepretende derogar la Ley de Prestaciones Alimentarias (N 28051)y otro que propone su modificacin para convertir al bono deproductividad en un concepto no remunerativo, la penetracinque estn teniendo los vales de alimentos en el mercado hace queresulte muy remota la posibilidad de truncar el desarrollo yconsolidacin del sistema de prestaciones alimentarias desuministro indirecto. Por lo dems, en el supuesto casi negadoque se emita una ley que derogue tal sistema, en aplicacin delprincipio de intangibilidad del contrato previstoconstitucionalmente (art. 62, los trminos contractuales nopueden ser modificados por leyes u otras disposiciones decualquier clase), los contratos entre los empleadores y las EAso EPAs y los convenios individuales entre empleadores ytrabajadores celebrados para el otorgamiento de vales dealimentos se mantendran inclumes hasta su vencimiento.

to offer workers better products at lower prices. In this way,workers will elect those establishments that offer betterconditions to exchange their vouchers for food. Supermarkets,grocery stores, butchers shops, fruit and vegetable stores,restaurants, etc. can serve as food suppliers.

For the above reasons, we may conclude that food vouchers arean interesting option to negotiate an increase in the workersnon-remunerative revenues without incurring any major laborcost, even within the framework of future collective bargainingprocesses.

The above statement applies regardless of the need torestructure the current remuneration of workers based on thoseitems that are not taken into account for the calculation of theseverance pay which, as stated in the introduction of thisarticle, are not considered remuneration for any legal purposeaccording to law (however, a salary structure that at leastgrants the worker a S/. 460.00 monthly remuneration must bemaintained). Thus, food vouchers are added to said items as avaluable salary-planning tool.

Although it is true that a proposed law intended to repeal theFood Allowance Law (N 28051) and another bill that calls forthe modification of said law to turn the productivity bonus intoa non-remunerative item have already been filed withCongress, the increasingly widespread use of food vouchers onthe local market makes the possibility of limiting thedevelopment and consolidation of the indirect food supplysystem unlikely. As to the rest, in the event, although it is veryunlikely, a law is enacted to repeal said system, in applicationof the principle of intangibility of the contract contemplatedby the Constitution (Article 62, the terms of the contractcannot be modified by laws or any other rule of any kind), thecontracts signed between employers and EAs or EPAs, as wellas individual agreements signed between employers andworkers for the granting of food vouchers, will remainunchanged until their expiry date.