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Decreto Supremo que aprueba la transferencia financiera del aporte total del Programa “Llamkasun Perú” a favor de la Municipalidad Distrital de Villa El Salvador en virtud del Convenio de Ejecución de Actividad de Intervención Inmediata (AII-93), y en el marco del Decreto Supremo N° 117-2026-PCM

DECRETO SUPREMO

Nº 012-2026-TR

LA PRESIDENTA DE LA REPÚBLICA

CONSIDERANDO:

Que, mediante Decreto Supremo Nº 012-2011-TR, se crea el Programa de Empleo Temporal “Llamkasun Perú”, con el objetivo de generar empleo temporal en la población en edad de trabajar a partir de 18 años, en situación de desempleo, subempleo, en condición de pobreza, pobreza extrema, o que enfrente especiales dificultades estructurales o coyunturales, afectada por crisis económicas y/o en situaciones de emergencias o desastres, personas con discapacidad, y las mujeres víctimas de toda forma o contexto de violencia, otorgándoseles a cambio un incentivo económico, en adelante el Programa;

Que, el Manual de Operaciones del Programa, aprobado por Resolución Ministerial Nº 025-2024-TR, establece que el literal a) de su artículo 4 como función general del Programa, la de promover la generación de empleo temporal en el ámbito de la focalización geográfica aplicable al Programa y/o en el ámbito priorizado por el Programa, considerando las políticas sectoriales vigentes, en favor de la población vulnerable en situación de desempleo, subempleo, pobreza y pobreza extrema, o enfrente especiales dificultades estructurales o coyunturales, afectada por crisis económica y/o en situaciones de emergencia o desastres o personas con discapacidad, o mujeres víctimas de toda forma o contexto de violencia a través del financiamiento o cofinanciamiento de proyectos de inversión y actividades de intervención inmediata, intensivas en mano de obra no calificada (MONC) con pertinencia social, cultural y lingüística;

Que, el literal a) del inciso 13.1 del artículo 13 de la Ley Nº 32513, Ley de Presupuesto del Sector Público para el Año Fiscal 2026, autoriza, de manera excepcional, entre otras, las transferencias financieras, que realice el Ministerio de Trabajo y Promoción del Empleo para el Programa de Empleo Temporal “Llamkasun Perú” a favor de gobiernos locales; estableciéndose en el numeral 13.2 del citado artículo, que dichas transferencias financieras autorizadas se realizan mediante Decreto Supremo, refrendado solo por el ministro de Trabajo y Promoción del Empleo;

Que, asimismo, de acuerdo a lo señalado en el numeral 13.3 del artículo 13 de la Ley Nº 32513, la entidad pública que transfiere es responsable del monitoreo, seguimiento y cumplimiento de los fines y metas para los cuales se transfirieron los recursos. Los recursos públicos, bajo responsabilidad, deben ser destinados solo a los fines para los cuales se autoriza su transferencia;

Que, a través de la Resolución Directoral Nº 000037-2024-MTPE/3/24.1, precisada mediante Resolución Directoral Nº 0000078-2024-MTPE/3/24.1, se aprueban las Modalidades de Intervención del Programa de Empleo Temporal “Llamkasun Perú”, siendo una de ellas, la modalidad de intervención 2-Por emergencias, desastre o peligro inminente;

Que, mediante la Resolución Directoral Nº 000129-2026-MTPE/3/24.1, se aprobó la Directiva Nº 000012-2026-MTPE/3/24.1, denominada “Directiva que regula el financiamiento de Actividades de Intervención Inmediata, en el marco del Decreto Supremo Nº 117-2026-PCM, que declara el Estado de Emergencia por impacto de daños, a consecuencia de aniegos por lloviznas persistentes” y el “Listado de Actividades de Intervención Inmediata Elegibles (AII-93), en el marco del Decreto Supremo Nº 117-2026-PCM, que declara el estado de emergencia por impacto de daños a consecuencia de aniegos por lloviznas persistentes”, de la cual forman parte el Anexo Nº 01: “Cronograma para el financiamiento de la Actividad de Intervención Inmediata, en el marco del Decreto Supremo Nº 117-2026-PCM, que declara el Estado de Emergencia por impacto de daños a consecuencia de aniegos por lloviznas persistentes”, y el Anexo Nº 02: “Presupuesto para la Actividad de Intervención Inmediata, en el marco del Decreto Supremo Nº 117-2026-PCM, que declara el Estado de Emergencia por impacto de daños a consecuencia de aniegos por lloviznas persistentes”, que incluye a la Actividad de Intervención Inmediata con Código Nº 46000000255, del distrito de Villa El Salvador, cuyo aporte del Programa asciende a S/ 147 418,00 (Ciento Cuarenta y Siete Mil Cuatrocientos Dieciocho y 00/100 Soles);

Que, en dicho marco el Programa de Empleo Temporal “Llamkasun Perú” y la Municipalidad Distrital de Villa El Salvador suscribieron el Convenio de Ejecución Nº 46-0001-AII-93, correspondiente a la actividad de intervención inmediata (AII-93) con Código Nº 46000000255, cuyo aporte total del Programa asciende a S/ 147 418,00 (Ciento Cuarenta y Siete Mil Cuatrocientos Dieciocho con 00/100 soles), lo cual permitirá la generación de 39 empleos temporales;

Que, mediante Oficio Nº 002206-2026-MTPE/3/24.1, la Dirección Ejecutiva del Programa de Empleo Temporal “Llamkasun Perú” solicita al Despacho Viceministerial de Promoción del Empleo y Capacitación Laboral, la emisión del Decreto Supremo que apruebe la transferencia financiera por el importe total de S/ 147 418,00 (Ciento Cuarenta y Siete Mil Cuatrocientos Dieciocho y 00/100 Soles), para el pago del aporte total del Programa de Empleo Temporal “Llamkasun Perú”, a favor de la Municipalidad Distrital de Villa El Salvador, con el objeto de financiar la ejecución de una actividad de intervención inmediata (AII-93), en el marco del Decreto Supremo Nº117-2026-PCM, Decreto Supremo que declara el Estado de Emergencia en los distritos de Villa El Salvador y de Villa María del Triunfo de la provincia y departamento de Lima, por impacto de daños a consecuencia de aniegos por lloviznas persistentes;

Que, mediante Memorándum Nº 001070-2026-MTPE/4/9, la Oficina General de Planeamiento y Presupuesto del Ministerio de Trabajo y Promoción del Empleo hace suyo el Informe Nº 000446-2026-MTPE/4/9.2 de la Oficina de Presupuesto de la citada Oficina General, que contiene la opinión favorable en materia presupuestaria;

Que, en mérito a las consideraciones expuestas y a los antecedentes que se acompañan a la presente, la Oficina General de Asesoría Jurídica del Ministerio de Trabajo y Promoción del Empleo mediante Informe Nº 00192-2026-MTPE/4/8, emite opinión legal favorable sobre la emisión del presente Decreto Supremo;

Que, en virtud del literal a) del numeral 41.1 del artículo 41 del Reglamento del Decreto Legislativo Nº 1565, Ley General de Mejora de la Calidad Regulatoria, aprobado por Decreto Supremo Nº 023-2025-PCM, el presente Decreto Supremo se encuentra fuera del alcance del Análisis de Impacto Regulatorio (AIR) Ex Ante y, por lo tanto, está exceptuada de elaborar el expediente AIR Ex Ante, al ser una norma sobre transferencias de parte del Estado;

De conformidad con lo dispuesto en la Ley Nº 29158, Ley Orgánica del Poder Ejecutivo; la Ley Nº 29381, Ley de Organización y Funciones del Ministerio de Trabajo y Promoción del Empleo; y, la Ley Nº 32513, Ley de Presupuesto del Sector Público para el Año Fiscal 2026;

DECRETA:

Artículo 1.- Objeto

Autorizar la transferencia financiera del Programa de Empleo Temporal “Llamkasun Perú” a favor de la Municipalidad Distrital de Villa El Salvador, con quien se ha suscrito un (01) convenio con el objeto de financiar la ejecución de una actividad de intervención inmediata (AII-93), en el marco del Decreto Supremo Nº117-2026-PCM, Decreto Supremo que declara el Estado de Emergencia en los distritos de Villa El Salvador y de Villa María del Triunfo de la provincia y departamento de Lima, por impacto de daños a consecuencia de aniegos por lloviznas persistentes; por el importe total de S/ 147 418,00 (Ciento Cuarenta y Siete Mil Cuatrocientos Dieciocho y 00/100 Soles), conforme al Anexo que forma parte integrante del presente Decreto Supremo.

Artículo 2.- Financiamiento

La transferencia financiera autorizada en el artículo 1 del presente Decreto Supremo se atiende con cargo al presupuesto aprobado en el presente Año Fiscal del Pliego 012: Ministerio de Trabajo y Promoción del Empleo, Unidad Ejecutora 005: Trabaja Perú, Categoría Presupuestal Programa Presupuestal: 0073 Programa para la Generación del Empleo Social Inclusivo – Trabaja Perú, Actividad: “5006294 Transferencia de recursos para la ejecución de proyectos y actividades”, Categoría Gasto: 5. Gasto Corriente, Genérica de Gasto: 2.4 Donaciones y Transferencias, en la Fuente de Financiamiento: 1 Recursos Ordinarios.

Artículo 3.- Limitación al uso de los recursos

Los recursos de la transferencia financiera, autorizada por el artículo 1 del presente Decreto Supremo, no podrán ser destinados, bajo responsabilidad, a fines distintos para los cuales son transferidos.

Artículo 4.- Seguimiento

El Programa de Empleo Temporal “Llamkasun Perú” realiza el seguimiento, supervisión, control, monitoreo y verificación del cumplimiento de los fines y metas para los cuales se transfieren los recursos. En caso de detectar el incumplimiento de las obligaciones que corresponden al organismo ejecutor, dispondrá las acciones establecidas en el respectivo convenio y en el marco legal vigente.

Artículo 5.- Publicación

Disponer la publicación del presente Decreto Supremo y su Anexo en la sede digital del Ministerio de Trabajo y Promoción del Empleo (www.gob.pe/mtpe), el mismo día de la publicación del presente Decreto Supremo en el Diario Oficial El Peruano.

Artículo 6.- Refrendo

El presente Decreto Supremo es refrendado por el Ministro de Trabajo y Promoción del Empleo.

Dado en la Casa de Gobierno, en Lima, a los tres días del mes de setiembre del año dos mil veintiséis.

KEIKO SOFÍA FUJIMORI HIGUCHI

Presidenta de la República

JUAN MANUEL KOSME SHEPUT MOORE

Ministro de Trabajo y Promoción del Empleo

2550846-4

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