Tributary Tax Unit

the benefits are carried out according to established by the article 9 of the Law N 26970 and its prescribed and modifying norms. For the right of cover to the benefits, the regular affiliate and its rightful claimants must fulfill the criteria established in the mentioned law. It is precise to indicate that the mentioned norm establishes that, the benefits of the Social Insurance of Health are determined in the regulations, based on the type of affiliation, being able to include/understand the following concepts: a) Benefits of prevention, promotion and attention of the health. b) Benefits of well-being and social promotion. c) Benefits in money corresponding to subsidies by temporary incapacity and maternity.

d) Benefits by burial. The benefits are offered by means of the services of the IPSS or of other organizations and in no case they will be able to have a cover inferior to the Minimum Plan of Attention that settles down in the regulations. The regulations establish the pertinent requirements, conditions and procedures. Monthly contribution corresponding a the established monthly return in the administrative contract of services is of position of the contracting organization, that must declare it and pay it in the month following to the one of accrued income of the return. The calculation of the monthly contributions settles down on a tax basis maximum equivalent to 30% of the effective Tributary Tax Unit, considering the minimum tax basis anticipated by article 6 of the Law effective N 26790. the registry, the declaration, the payment, the accreditation and others of the people who serve under the modality of administrative contract of services is in charge of the National Supervision of Tributary Administration and they are realised in accordance with established by the Law N the 27334 and its prescribed norms. This norm establishes that the National Supervision of Administracin Tributaria (SUNAT) will before exert the functions indicated with respect to the contributions to the Social Insurance of Salud (ESSALUD) and to the Office of Normalizacin Previsional (ONP), to which makes reference Norm II of Preliminary title of the Unique Text Ordered of the Tributary Code, approved by the Supreme Decree N 135-99-EF.