Payroll in Peru
Get your Peruvian payroll's EsSalud contributions, gratificaciones, and CTS deposits right from the first payslip, so a payroll model built for another LATAM country never overstates or underfunds what you actually owe.
CTS Deposit Deadlines
May 15 and November 15
Tax ID
RUC
Primary Registry
SUNAT
Payroll in Peru: What You Need to Know
EsSalud runs at 9% of monthly remuneration, 100% employer-paid, while pension is not an employer cost at all, since employees fund it themselves through ONP at 13% or a private AFP at roughly 11.5% to 13% combined contribution and commission. T-Registro worker registration is due within 24 hours before employment starts, with monthly PLAME declarations filed through SUNAT and a 1 UIT fine for a missed filing. Gratificaciones, two full months' salary paid in July and December, are exempt from EsSalud under Ley 30334, but the employer must pay that 9% directly to the employee as a taxable bonificación extraordinaria. CTS is deposited within the first 15 calendar days of May and November into a bank account in the employee's own name, roughly one month's salary per year total, with SUNAFIL fines running up to S/143,660 for late or missing deposits. Arbitrary dismissal indemnity runs 1.5 months' salary per year of service, capped at 12 months, under Article 38 of D.S. 003-97-TR. Renta de Quinta Categoría is withheld above the 7 UIT annual exempt threshold, S/38,500 for 2026, through progressive brackets from 8% to 30%.
Key Requirements
EsSalud, 9% of monthly remuneration, 100% employer-paid, while pension is not an employer cost since employees fund it through ONP at 13% or a private AFP at roughly 11.5% to 13% combined
T-Registro worker registration due within 24 hours before employment starts, with monthly PLAME declarations filed through SUNAT and a 1 UIT fine for a missed filing
Gratificaciones, two full months' salary paid in July and December, exempt from EsSalud under Ley 30334 but requiring the employer to pay that 9% directly to the employee as a taxable bonificación extraordinaria
CTS deposited within the first 15 calendar days of May and November into a bank account in the employee's own name, roughly one month's salary per year total, with SUNAFIL fines up to S/143,660 for late or missing deposits
Arbitrary dismissal indemnity, 1.5 months' salary per year of service capped at 12 months, under Article 38 of D.S. 003-97-TR
Renta de Quinta Categoría withheld above the 7 UIT annual exempt threshold, S/38,500 for 2026, through progressive brackets from 8% to 30%
Common Challenges
Peru's employer payroll tax is essentially just the 9% EsSalud, not a Colombia or Mexico-style pension line
Foreign employers modeling Peru payroll off a Colombia or Mexico template routinely add an employer pension cost that doesn't exist here, overstating the real burden.
The gratificación's 9% doesn't go to the government, it goes straight to the employee twice a year
Payroll systems built for other LATAM countries often mishandle this because it looks like a tax redirect but is actually a mandatory taxable bonus on top of the gratificación itself.
CTS sits in an account the employer doesn't control
Unlike severance-fund models elsewhere that let an employer true up or claw back contributions, CTS deposits go directly into a bank account the employee owns, and missing the May or November deadline triggers real SUNAFIL fines, not just interest.
How NavviPal Helps
EsSalud registration and contribution calculation, correctly excluding any employer-side pension cost that doesn't apply in Peru
T-Registro and monthly PLAME filing through SUNAT, avoiding the 1 UIT fine for a missed declaration
Gratificación and bonificación extraordinaria processing on the July and December deadlines, including pro-rated gratificación trunca for mid-period departures
CTS deposit tracking against the May 15 and November 15 deadlines, avoiding SUNAFIL's grave-infraction fines
Ready to manage Payroll in Peru?
NavviPal handles every step so you can focus on building your business, not navigating bureaucracy.