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Resolución Viceministerial que aprueba el Cronograma Anual Mensualizado para el Pago de las Remuneraciones y Pensiones en la Administración Pública, así como de las Pensiones correspondientes al Decreto Ley N° 19990, financiadas con cargo al presupuesto institucional de la ONP, a aplicarse durante el Año Fiscal 2026

RESOLUCIÓN VICEMINISTERIAL

Nº 0005-2025-EF/11.01

Lima, 22 de diciembre de 2025

CONSIDERANDO:

Que, es necesario garantizar la adecuada distribución de los Fondos Públicos por concepto de Gasto de Personal y Obligaciones Sociales (Remuneraciones) y Gasto por Pensiones y Otras Prestaciones Sociales, a cargo de las Unidades Ejecutoras del Gobierno Nacional y de los Gobiernos Regionales, mediante la aprobación de un Cronograma de Pagos para la atención oportuna de dichos conceptos durante el proceso de ejecución presupuestal y financiera del Año Fiscal 2026;

Que, asimismo, resulta necesario incluir como parte del indicado Cronograma a los pensionistas comprendidos en el régimen del Decreto Ley N° 19990, a cargo de la Oficina de Normalización Previsional, de acuerdo con la información remitida, para tal efecto, por el citado organismo, mediante el Oficio N° 000711-2025-GG-ONP;

Que, el mencionado Cronograma es aplicable a los pagos que por los indicados conceptos se realizan con cargo a la fuente de financiamiento Recursos Ordinarios y otras fuentes de financiamiento que se centralizan y administran a través de la Cuenta Única del Tesoro Público (CUT), para cuyo efecto, el Jefe de Administración, o quien haga sus veces en la Unidad Ejecutora, es responsable de la adopción de las medidas administrativas que resulten necesarias para contar con el respectivo financiamiento, así como para un eficiente y oportuno proceso de elaboración de las respectivas planillas de pago que garantice su adecuado cumplimiento;

Que, la aprobación del citado Cronograma de Pagos tiene por finalidad contribuir a una mayor efectividad en el cumplimiento de las obligaciones del Estado, por parte de las Unidades Ejecutoras del Gobierno Nacional y de los Gobiernos Regionales, así como a una mejor atención a los trabajadores y pensionistas del Sector Público;

De conformidad con los incisos a) y c) del artículo 10 del Texto Integrado Actualizado del Reglamento de Organización y Funciones del Ministerio de Economía y Finanzas, aprobado por la Resolución Ministerial N° 331-2023-EF/41;

SE RESUELVE:

Artículo 1.- Aprobación del Cronograma Anual Mensualizado

1.1 Aprobar el Cronograma Anual Mensualizado para el Pago de las Remuneraciones y Pensiones en la Administración Pública, así como de las Pensiones correspondientes al Decreto Ley Nº 19990, financiadas con cargo al presupuesto institucional de la Oficina de Normalización Previsional, a aplicarse durante el Año Fiscal 2026; el mismo que se detalla en los siguientes Anexos que forman parte de la presente Resolución Viceministerial:

a) Anexo N° 01: Cronograma de Pagos Anual Mensualizado de Remuneraciones para el Año Fiscal 2026, a cargo de las Unidades Ejecutoras de los Pliegos del Gobierno Nacional y Gobiernos Regionales.

b) Anexo N° 02: Cronograma de Pagos Anual Mensualizado de Pensiones (Decreto Ley N° 20530) para el Año Fiscal 2026, a cargo de las Unidades Ejecutoras de los Pliegos del Gobierno Nacional y Gobiernos Regionales.

c) Anexo N° 03: Cronograma de Pagos Anual Mensualizado de Pensiones (Decreto Ley N° 19990) para el Año Fiscal 2026, a cargo de la Oficina de Normalización Previsional.

1.2 El Cronograma al que hace referencia el Anexo N° 01 incluye los pagos del personal bajo la modalidad de Contrato Administrativo de Servicios (CAS), así como otros de carácter periódico y no remunerativo, tales como Estipendio por Servicio Civil de Graduandos (SECIGRA) y Servicio Rural y Urbano Marginal en Salud (SERUMS), Propinas para practicantes, animadoras, alfabetizadoras y alumnos de Escuelas Militares y Policiales, entre otros de similar naturaleza.

1.3 Las obligaciones relacionadas con la Bonificación por Escolaridad y los Aguinaldos por Fiestas Patrias y Navidad se atienden conforme a los Anexos del referido Cronograma, en los meses que corresponda.

Artículo 2. Responsabilidad

El Cronograma Anual Mensualizado a que se refiere el artículo precedente es aplicable al pago de las obligaciones que por concepto de Remuneraciones y/o Pensiones se realiza con cargo a la fuente de financiamiento Recursos Ordinarios, así como a otras fuentes de financiamiento que se centralizan y administran a través de la Cuenta Única del Tesoro Público (CUT), para cuyo efecto, el Jefe de Administración, o quien haga sus veces en la Unidad Ejecutora, es responsable de adoptar las medidas administrativas que resulten necesarias para contar con el financiamiento que garantice su adecuado y oportuno cumplimiento, así como para el correspondiente registro de las operaciones en el SIAF-SP, bajo responsabilidad.

Artículo 3. Atención de otras obligaciones relacionadas

3.1 La atención de otras obligaciones relacionadas con el concepto de pago de Remuneraciones y/o Pensiones, tales como Compensación por Tiempo de Servicios (CTS), Gratificaciones (Decreto Legislativo N° 728), Indemnizaciones o similares, se efectúa en las fechas u oportunidades que señala la legislación aplicable.

3.2 Aquellas Unidades Ejecutoras que cuentan con personal del Régimen Laboral del Decreto Legislativo N° 728 pueden realizar el pago de los conceptos de Remuneraciones y Gratificaciones de los meses de julio y diciembre en una sola planilla, en la fecha en que corresponda atender dichos conceptos.

Artículo 4. Publicación

La presente Resolución Viceministerial y sus anexos se publican en la sede digital del Ministerio de Economía y Finanzas (www.gob.pe/mef), en la misma fecha de su publicación en el diario oficial El Peruano.

Regístrese, comuníquese y publíquese.

RODOLFO ACUÑA NAMIHAS

Viceministro de Hacienda

ANEXO 01

CRONOGRAMA DE PAGOS ANUAL MENSUALIZADO DE REMUNERACIONES PARA EL AÑO FISCAL 2026

A CARGO DE LAS UNIDADES EJECUTORAS DE LOS PLIEGOS DEL GOBIERNO NACIONAL Y GOBIERNOS REGIONALES (*)

PERSONAL Y OBLIGACIONES SOCIALES

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

SECTORES

ENERO

FEBRERO

MARZO

ABRIL

MAYO

JUNIO

JULIO

AGOSTO

SETIEMBRE

OCTUBRE

NOVIEMBRE

DICIEMBRE

Educación (inc. Universidades)

Mie 21

Mié 18

Mar 21

Mié 20

Mié 17

Vie 17

Jue 20

Jue 17

Mar 20

Mié 18

Mié 16

Presidencia del Consejo de

Ministros

Transportes y Comunicaciones

Defensa

Poder Judicial

Ministerio Público

Economía y Finanzas

Justicia

Gobiernos Regionales:

Unidades Ejecutoras

Contraloría General de la

República

Congreso de la República

Agrario y de Riego

Energía y Minas

Interior

Jue 22

Jue 19

Mié 22

Jue 21

Jue 18

Lun 20

Vie 21

Vie 18

Mié 21

Jue 19

Jue 17

Desarrollo e Inclusión Social

Vivienda, Construcción y

Saneamiento

Defensoría del Pueblo

Relaciones Exteriores

Salud

Vie 23

Vie 20

Jue 23

Vie 22

Vie 19

Mar 21

Lun 24

Lun 21

Jue 22

Vie 20

Vie 18

Mujer y Poblaciones

Vulnerables

Cultura

Ambiental

Trabajo y Promoción

del Empleo

Registro Nacional de

Identificación y Estado Civil

Producción

Lun 26

Lun 23

Vie 24

Lun 25

Lun 22

Mié 22

Mar 25

Mar 22

Vie 23

Lun 23

Comercio Exterior y Turismo

Oficina Nacional de Procesos Electorales.

Fuero Militar Policial

Junta Nacional de Justicia

Jurado Nacional

de Elecciones

Tribunal Constitucional

(*) En las fechas que se indican también se atiende pagos de carácter no remunerativo y de pago periódico, tales como: CAS, Estipendio por Secigra, Propinas para practicantes, animadoras, alfabetizadoras y alumnos de Escuelas Militares y Policiales.

ANEXO 02

CRONOGRAMA DE PAGOS ANUAL MENSUALIZADO DE PENSIONES (DECRETO LEY N° 20530)

PARA EL AÑO FISCAL 2026, A CARGO DE LAS UNIDADES EJECUTORAS DE LOS PLIEGOS DEL GOBIERNO NACIONAL Y GOBIERNOS REGIONALES

PENSIONES Y OTRAS PRESTACIONES SOCIALES

\n SECTORES \n	\n ENERO \n	\n FEBRERO \n	\n MARZO \n	\n ABRIL \n	\n MAYO \n	\n JUNIO \n	\n JULIO \n	\n AGOSTO \n	\n SETIEMBRE \n	\n OCTUBRE \n	\n NOVIEMBRE \n	\n DICIEMBRE \n
\n Educación (inc. Universidades) \n	\n Jue 15 \n	\n Jue 12 \n	\n Jue 12 \n	\n Mié 15 \n	\n Jue 14 \n	\n Jue 11 \n	\n Lun 13 \n	\n Vie 14 \n	\n Vie 11 \n	\n Mié 14 \n	\n Jue 12 \n	\n Vie 11 \n
\n Presidencia del Consejo de \n Ministros \n
\n Transportes y Comunicaciones \n
\n Defensa \n
\n Poder Judicial \n
\n Ministerio Público \n
\n Economía y Finanzas \n
\n Justicia \n
\n Gobiernos Regionales : Unidades Ejecutoras \n
\n Contraloría General \n de la República \n
\n Congreso de la República \n
\n Agrario y de Riego \n
\n Energía y Minas \n
\n Interior \n	\n Vie 16 \n	\n Vie 13 \n	\n Vie 13 \n	\n Jue 16 \n	\n Vie 15 \n	\n Vie 12 \n	\n Mar 14 \n	\n Lun 17 \n	\n Lun 14 \n	\n Jue 15 \n	\n Vie 13 \n	\n Lun 14 \n
\n Desarrollo e Inclusión Social \n
\n Vivienda, Construcción y \n Saneamiento \n
\n Defensoría del Pueblo \n
\n Relaciones Exteriores \n
\n Salud \n	\n Lun 19 \n	\n Lun 16 \n	\n Lun 16 \n	\n Vie 17 \n	\n Lun 18 \n	\n Lun 15 \n	\n Mié 15 \n	\n Mar 18 \n	\n Mar 15 \n	\n Vie 16 \n	\n Lun 16 \n	\n Mar 15 \n
\n Mujer y Poblaciones Vulnerables \n
\n Cultura \n
\n Ambiental \n
\n Trabajo y Promoción del Empleo \n
\n Registro Nacional de \n Identificación y Estado Civil \n
\n Producción \n	\n Mar 20 \n	\n Mar 17 \n	\n Mar 17 \n	\n Lun 20 \n	\n Mar 19 \n	\n Mar 16 \n	\n Jue 16 \n	\n Mié 19 \n	\n Mié 16 \n	\n Lun 19 \n	\n Mar 17 \n	\n Mié 16 \n
\n Comercio Exterior y Turismo \n
\n Oficina Nacional de \n Procesos Electorales. \n
\n Junta Nacional de Justicia \n
\n Jurado Nacional de Elecciones \n
\n Tribunal Constitucional \n

ANEXO 03

CRONOGRAMA DE PAGOS ANUAL MENSUALIZADO DE PENSIONES (DECRETO LEY N° 19990) PARA EL AÑO FISCAL 2026

A CARGO DE LA OFICINA DE NORMALIZACIÓN PREVISIONAL

\n MES/AÑO \n	\n ABONO EN CUENTADEAHORRO \n	\n PAGO ADOMICILIO \n
\n ABONO PAGO \n DOMICILIO \n	\n INICIO PAGO \n DOMICILIO \n	\n FIN DEPAGO \n DOMICILIO \n
\n A-C \n	\n D-L \n	\n M-Q \n	\n R-Z \n
\n ENERO \n	\n lun-12 \n	\n mar-13 \n	\n mié-14 \n	\n jue-15 \n	\n lun-12 \n	\n vie-16 \n	\n dom-25 \n
\n FEBRERO \n	\n vie-06 \n	\n lun-09 \n	\n mar-10 \n	\n mié-11 \n	\n vie-06 \n	\n jue-12 \n	\n sáb-21 \n
\n MARZO \n	\n vie-06 \n	\n lun-09 \n	\n mar-10 \n	\n mié-11 \n	\n vie-06 \n	\n jue-12 \n	\n sáb-21 \n
\n ABRIL \n	\n jue-09 \n	\n vie-10 \n	\n lun-13 \n	\n mar-14 \n	\n jue-09 \n	\n mié-15 \n	\n vie-24 \n
\n MAYO \n	\n vie-08 \n	\n lun-11 \n	\n mar-12 \n	\n mié-13 \n	\n vie-08 \n	\n jue-14 \n	\n sáb-23 \n
\n JUNIO \n	\n vie-05 \n	\n lun-08 \n	\n mar-09 \n	\n mié-10 \n	\n vie-05 \n	\n lun-15 \n	\n mié-24 \n
\n JULIO \n	\n mar-07 \n	\n mié-08 \n	\n jue-09 \n	\n vie-10 \n	\n mar-07 \n	\n lun-13 \n	\n sáb-25 \n
\n AGOSTO \n	\n lun-10 \n	\n mar-11 \n	\n mié-12 \n	\n jue-13 \n	\n lun-10 \n	\n lun-17 \n	\n mié-26 \n
\n SETIEMBRE \n	\n lun-07 \n	\n mar-08 \n	\n mié-09 \n	\n jue-10 \n	\n lun-07 \n	\n lun-14 \n	\n mié-23 \n
\n OCTUBRE \n	\n mié-07 \n	\n vie-09 \n	\n lun-12 \n	\n mar-13 \n	\n mié-07 \n	\n jue-15 \n	\n sáb-24 \n
\n NOVIEMBRE \n	\n vie-06 \n	\n lun-09 \n	\n mar-10 \n	\n mié-11 \n	\n vie-06 \n	\n lun-16 \n	\n mié-25 \n
\n DICIEMBRE \n	\n lun-07 \n	\n jue-10 \n	\n vie-11 \n	\n lun-14 \n	\n lun-07 \n	\n mié-16 \n	\n mar-29 \n

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