New salary scale for the IMA and the COPESCO Plan of Cusco

The Executive Branch approved the new salary scale for the personnel of the Water and Environmental Management Institute (IMA) and the COPESCO Plan of the Regional Government of Cusco, subject to the labor regime of Legislative Decree No. 728. The regulation was officialized through Supreme Decree No. 202-2026-EF, published on Friday, September 25, 2026, in the Official Gazette El Peruano, and will enter into force on December 1, 2026.

The framework of Law No. 32525

The scale is approved within the framework of Law No. 32525, which authorized a new salary scale for the managerial, professional, technical, and auxiliary personnel of the IMA and the COPESCO Plan, decentralized bodies of the Regional Government of Cusco. That law tasked the Ministry of Economy and Finance (MEF) with conducting the technical study within a period not exceeding thirty calendar days and subsequently approving the scale via supreme decree, also within thirty days.

According to the recitals, the MEF sent the regional government Report No. 0003-2026-EF/53.07, containing the technical study from the General Directorate of Human Resources Fiscal Management, and the Regional Government of Cusco responded with its proposal through Official Letter No. 457-2026-GR CUSCO/GR, supported by Reports Nos. 647 and 656-2026-GR CUSCO-GRPPM/SGPR. Memorandum No. 3844-2026-EF/53.04, which attaches Report No. 2868-2026-EF/53.04, determined the implementation cost and issued a favorable opinion.

Amounts by occupational group

The approved scale comprises four occupational groups and sixteen levels:

Managers: D-6, S/ 14,353; D-5, S/ 13,033; D-4, S/ 11,803; D-3, S/ 11,053; D-2, S/ 10,453.
Professionals: P-6, S/ 9,853; P-5, S/ 9,173; P-4, S/ 8,523; P-3, S/ 7,873; P-2, S/ 7,223.
Technicians: T-5, S/ 6,133; T-4, S/ 5,703; T-3, S/ 5,263; T-2, S/ 4,833.
Auxiliaries: A-5, S/ 4,553; A-4, S/ 4,253; A-3, S/ 3,953.

The amounts incorporate the salary increases approved by Supreme Decrees No. 311-2022-EF, No. 313-2023-EF, No. 265-2024-EF, No. 279-2024-EF, and No. 327-2025-EF, registered in the Computer Application for the Centralized Registry of Payrolls and Human Resources Data of the Public Sector (AIRHSP).

Only three additional concepts

The IMA and the COPESCO Plan only recognize for personnel under Legislative Decree No. 728 the approved monthly salary scale, a bonus for National Holidays, one for Christmas, and a schooling bonus. The highest administrative authority of both entities verifies compliance under responsibility.

The regulation prohibits receiving any other income, bonus, allowance, incentive, or economic compensation, regardless of its form, modality, periodicity, and source of financing. Exceptions are made for the Compensation for Time of Service (CTS), the family allowance, and the concepts granted under Law No. 31188, Law of Collective Bargaining in the State Sector.

Financing, validity, and repeal

The scale is financed through the institutional budget of the Regional Government of Cusco, without demanding additional resources from the Public Treasury. Executing units 004-792 (Cusco Region - IMA) and 002-790 (Cusco Region - COPESCO Plan) are exempt from the provisions of articles 6 and 9 of Law No. 32513, Public Sector Budget Law for Fiscal Year 2026.

Supreme Decree No. 202-2026-EF enters into force on December 1, 2026, and repeals Regional Executive Resolution No. 734-2011-GR CUSCO/PR as of that date. The regulation was endorsed by the Minister of Economy and Finance, Elmer Rafael Cuba Bustinza, and issued at the Government House on September 24, 2026.

The impact is direct on the payroll of the Regional Government of Cusco: the new scale organizes the income of two decentralized entities, sets a ceiling of S/ 14,353 for the management level, and closes the door to additional bonuses, meaning the cost is covered by the regional budget itself.

Source: El Peruano, LEGAL NORMS, September 25, 2026, p. 18 (official reference: 2558275-3).