Article 157 bis of the Labor Code, establishes that companies with 100 or more employees must employ at least 1% of workers with a disability or recipients of a disability pension.

Pursuant to Article 6, letter (c) of the Regulations to Chapter II of Labor Inclusion (Supreme Decree No. 64 of 2018 of the Ministry of Labor and Social Security), the aforementioned companies must submit an electronic communication to the Labor Board in January of each year, specifying the manner under which they have complied with the obligations derived from the Labor Inclusion Law. Particularly, it must be indicated if they have directly complied with the minimum percentage of hiring or if other alternative compliance measures have been applied in accordance with current legislation.

The reporting period is from November 1, 2024, and October 31, 2025, and the obligation to submit the electronic communication must be complied no later than by January 31, 2026.