Name: OpenAccountants MCP Server
Author: OpenAccountants

Peru Payroll Skill v0.1

Tier 2 — research-verified. Figures below are sourced from the Peruvian tax authority (Superintendencia Nacional de Aduanas y de Administración Tributaria, SUNAT), the pension/AFP supervisor (Superintendencia de Banca, Seguros y AFP, SBS), the social-health insurer (EsSalud), the public pension office (ONP), the Presidencia/MTPE (minimum wage Supreme Decree 006-2024-TR), Garrigues, and PwC Worldwide Tax Summaries. NOT yet signed off by a licensed Peruvian accountant (Contador Público Colegiado) or tax adviser. Treat every computation as an estimate pending professional review.

Verified rates & thresholds (accountant-reviewed)

Reviewed against the cited tax authorities by Maria Clemencia Valverde Rios on 2026-06-29. Items flagged for further clarification are tracked separately and excluded here. This block is generated from verified skill_facts — edit the facts, not the prose.

peru-payroll

Currency — Peruvian Sol (PEN / S/) only
Standard pay frequency — Monthly
Tax year — Calendar year (1 January -- 31 December)
UIT (Unidad Impositiva Tributaria) 2026 — S/ 5,500
UIT (Unidad Impositiva Tributaria) 2025 — S/ 5,350
Filing portal — SUNAT — SOL / PLAME (Formulario Virtual N° 601)
Standard fixed deduction (7 UIT exemption) — 7 UIT = 7 × 5,500 = S/ 38,500 (2026) (TUO LIR Art. 46)
Additional deduction (qualifying expenses) — Up to 3 UIT = up to S/ 16,500 (2026) for specific documented personal expenses—such as hotels, restaurants, leases, and EsSalud contributions for domestic workers (TUO LIR Art. 46)
Additional 3 UIT deduction at withholding stage default — S/ 0 at source unless documented (TUO LIR Art. 46)
5th-cat income tax Band 1 — Up to 5 UIT (0 – 27,500) — 8% (TUO LIR Art. 53)
5th-cat income tax Band 2 — Over 5 to 20 UIT (27,500 – 110,000) — 14% (TUO LIR Art. 53)
5th-cat income tax Band 3 — Over 20 to 35 UIT (110,000 – 192,500) — 17% (TUO LIR Art. 53)
5th-cat income tax Band 4 — Over 35 to 45 UIT (192,500 – 247,500) — 20% (TUO LIR Art. 53)
5th-cat income tax Band 5 — Over 45 UIT (Over 247,500) — 30% (TUO LIR Art. 53)
Cumulative tax at top of Band 1 (5 UIT) — S/ 2,200.00 (TUO LIR Art. 53)
Cumulative tax at top of Band 2 (20 UIT) — S/ 13,750.00 (TUO LIR Art. 53)
Cumulative tax at top of Band 3 (35 UIT) — S/ 27,775.00 (TUO LIR Art. 53)
Cumulative tax at top of Band 4 (45 UIT) — S/ 38,775.00 (TUO LIR Art. 53)
Non-domiciled employment income withholding — 30% flat on gross Peruvian-source income, no deductions, no 7 UIT exemption (TUO LIR)
ONP / SNP pension contribution (employee-borne) — 13%
ONP / SNP base/cap — Monthly remuneration; no cap
AFP mandatory contribution (all AFPs) — 10.00% of gross salary; no cap
AFP insurance prima (prima de seguro, uniform) — Established by SBS Resolution No. 03399-2024. The 1.37% flat rate is valid until Dec 31, 2026. The RMA cap updates quarterly (SBS Resolution No. 03399-2024.)
Maximum insurable remuneration (RMA), Q2 2026 — S/ 12,598.91
AFP HABITAT commission on flow (mixed) — 1.47% (SBS — Comisiones y Prima del SPP, devengue 2026-06)
AFP HABITAT annual commission on balance — 1.25% (SBS — Comisiones y Prima del SPP, devengue 2026-06)
AFP INTEGRA commission on flow (mixed) — 1.55% (SBS — Comisiones y Prima del SPP, devengue 2026-06)
AFP INTEGRA annual commission on balance — 0.78% (SBS — Comisiones y Prima del SPP, devengue 2026-06)
AFP PRIMA commission on flow (mixed) — 1.60% (SBS — Comisiones y Prima del SPP, devengue 2026-06)
AFP HABITAT annual commission on balance — 1.25% (SBS — Comisiones y Prima del SPP, devengue 2026-06)
AFP PROFUTURO commission on flow (mixed) — 1.69% (SBS — Comisiones y Prima del SPP, devengue 2026-06)
AFP PROFUTURO annual commission on balance — 0.68% (SBS — Comisiones y Prima del SPP, devengue 2026-06)
Total AFP withholding range — ≈ 12.84%–13.06% (lowest 12.84% HABITAT flow, highest 13.06% PROFUTURO flow)
EsSalud (health) employer contribution — 9%
EsSalud base/cap — Monthly remuneration; no upper cap; minimum base = 1 RMV
EPS credit against EsSalud — UP to 25% of EsSalud payment (provided that it does not exceed the amount paid to the EPS and 10% of the UIT per worker) (Art. 16 Ley N° 26790)
RMV (Remuneración Mínima Vital) — S/ 1,130 / month (up from S/ 1,025) (Supreme Decree 006-2024-TR)
RMV hourly equivalent (48-hour week) — ((RMV/30) * 7) / 48
T-Registro registration of new worker — late T-Registro enrollment constitutes a grave infraction subject to a variable fine based on the number of affected employees; for fiscal year 2026 (UIT = S/ 5,500.00), this penalty scales from 1.57 UIT (S/ 8,635.00) for 1–10 workers up to a maximum legal cap of 26.12 UIT (S/ 143,660.00) for 1,000+ workers, superseding any previous historical thresholds. (Art. 24.2 D.S. 019-2006-TR)
Late T-Registro SUNAFIL fine — late T-Registro enrollment constitutes a grave infraction subject to a variable fine based on the number of affected employees; for fiscal year 2026 (UIT = S/ 5,500.00), this penalty scales from 1.57 UIT (S/ 8,635.00) for 1–10 workers up to a maximum legal cap of 26.12 UIT (S/ 143,660.00) for 1,000+ workers, superseding any previous historical thresholds (Arts. 24.2 y 48.1 del D.S. N° 019-2006-TR)
PLAME (Formulario Virtual N° 601) monthly deadline — Monthly, by date matching last digit of employer's RUC per SUNAT annual cronograma; (Art 4° b DS N° 018-2007-TR)
AFP remittance (via AFPnet) deadline — Within the first 5 business days of the following month
Employee annual income-tax return form — Formulario Virtual N° 709 — per last RUC/DNI digit in SUNAT annual cronograma; pure single-employer wage earners generally need not file
Failure to file PLAME on time (General / MYPE Tax Regime) — Base fine 1 UIT (S/ 5,500) (Código Tributario Art. 176, num. 1)
Failure to file PLAME on time (RER) — 50% UIT (S/ 2,750) (Código Tributario Art. 176, num. 1)
Failure to file PLAME on time (Nuevo RUS) — 0.6% of monthly net income (Código Tributario Art. 176, num. 1)
Régimen de Gradualidad fine reduction — Up to 100% (or up to 95% with payment) (Régimen de Gradualidad (SUNAT))
Prior-year net revenues < 19 UIT and induced rectification within the 7th business day — Up to 98% (or up to 99% with payment). (Codigo Tributario Art. 176, num. 1)
Prior-year net revenues < 150 UIT and induced rectification within the 7th business day — Up to 90% (or up to 95% with payment). (Codigo Tributario Art. 176, num. 1)
Prior-year net revenues > 150 UIT and induced rectification within the 7th business day — Up to 80% (or up to 90% with payment). (Codigo Tributario Art. 176, num. 1)

Section 1 -- Quick Reference

Quick Reference Table

Field	Value
Country	Peru (Republic of Peru / República del Perú)
Currency	Peruvian Sol (PEN / S/) only
Standard pay frequency	Monthly
Tax year	Calendar year (1 January -- 31 December) (PwC)
Income tax withholding system	Monthly withholding by the employer on projected annual fifth-category income, less 7 UIT, divided across the year; annual adjustment (PwC; Decreto Supremo 179-2004-EF, TUO LIR)
Income tax authority	Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT)
Health insurance authority	EsSalud (Seguro Social de Salud)
Public pension authority	Oficina de Normalización Previsional (ONP / Sistema Nacional de Pensiones, SNP)
Private pension supervisor	Superintendencia de Banca, Seguros y AFP (SBS); pensions run by the four AFPs
Reference unit	UIT (Unidad Impositiva Tributaria) = S/ 5,500 for 2026 (PwC)
Filing portal	SUNAT — SOL / PLAME (Formulario Virtual N° 601)
Validated by	Verified by Maria Clemencia Valverde Rios (CPA) on 2026-06-29
Skill version	0.1

Read this whole section before computing anything. The shared payroll runbook lives in payroll-workflow-base — follow that runbook with this skill supplying the Peru-specific content.

The single most important Peru facts

Peru DOES have a personal income tax on employment income ("renta de quinta categoría"), withheld at source monthly by the employer. The first 7 UIT (S/ 38,500 for 2026) of annual employment income are exempt; the excess is taxed on a progressive 8% / 14% / 17% / 20% / 30% schedule. (PwC; TUO LIR)

The pension is employee-borne and the employee chooses ONE system: public ONP/SNP at 13%, or a private AFP (≈12.5%–13% total: 10% mandatory + 1.37% insurance prima + a per-AFP commission). The employer withholds the pension; the employer's only contribution on top of salary is EsSalud at 9% (health). (PwC; SBS; ONP)

Section 2 -- Income Tax Withholding (Renta de Quinta Categoría)

The employer projects the employee's annual fifth-category remuneration, subtracts the 7 UIT exemption, applies the progressive schedule, and withholds the result in monthly installments declared through PLAME. (PwC; TUO LIR Art. 40–46)

Reference unit — UIT (Unidad Impositiva Tributaria)

UIT by tax year

Tax year	UIT	Source
2026	S/ 5,500	PwC (confirmed)
2025	S/ 5,350	secondary summaries [RESEARCH GAP — confirm against the SUNAT/MEF Supreme Decree]

The brackets are defined in UIT, so the UIT value is load-bearing.

All worked examples below use the confirmed UIT 2026 = S/ 5,500. (PwC)

Standard and additional deductions

Deductions table

Deduction	Amount	Notes / source
Standard fixed deduction	7 UIT = 7 × 5,500 = S/ 38,500 (2026)	First 7 UIT of annual employment income exempt (PwC; TUO LIR Art. 46)
Additional deduction (qualifying expenses)	Up to 3 UIT = up to S/ 16,500 (2026)	Property lease, independent professional services, hotels, restaurants, etc., subject to requirements (PwC; TUO LIR Art. 46)

The additional 3 UIT deduction requires documentary support and qualifying expense categories; the employer does not apply it at source by default — it is reconciled by the taxpayer. Default it to S/ 0 at the withholding stage unless the employee has filed the qualifying support (see Conservative Defaults).

Progressive Brackets — Domiciled Employment Income (2026)

Progressive brackets table (PwC — taxes on personal income; TUO LIR Art. 53)

Band	Net taxable income (UIT)	Net taxable income (S/, 2026)	Marginal rate	Cumulative tax at the top of the band (S/)
1	Up to 5 UIT	0 – 27,500	8%	2,200.00
2	Over 5 to 20 UIT	27,500 – 110,000	14%	13,750.00
3	Over 20 to 35 UIT	110,000 – 192,500	17%	27,775.00
4	Over 35 to 45 UIT	192,500 – 247,500	20%	38,775.00
5	Over 45 UIT	Over 247,500	30%	—

Cumulative-tax check (recomputed):

Band 1 top: 27,500 × 8% = 2,200.00 ✓
Band 2 top: 2,200 + (110,000 − 27,500) × 14% = 2,200 + 82,500 × 14% = 2,200 + 11,550 = 13,750.00 ✓
Band 3 top: 13,750 + (192,500 − 110,000) × 17% = 13,750 + 82,500 × 17% = 13,750 + 14,025 = 27,775.00 ✓
Band 4 top: 27,775 + (247,500 − 192,500) × 20% = 27,775 + 55,000 × 20% = 27,775 + 11,000 = 38,775.00 ✓

Non-Domiciled Employment Income

Non-domiciled withholding table

Income type	Withholding	Basis	Source
Salaries/wages to non-domiciled employees	30% flat	Gross Peruvian-source income, no deductions, no 7 UIT exemption	PwC — TUO LIR

Monthly Withholding Method (domiciled)

Deterministic withholding order — 1. Start with projected annual remuneration (ordinary monthly salary across the year; in practice Peru also pays two gratificaciones — see the note below — which are taxable fifth-category income). 2. Subtract the 7 UIT standard exemption (S/ 38,500 for 2026). 3. Subtract any confirmed additional deduction (up to 3 UIT; default S/ 0 at source). 4. The result is the net annual taxable income. 5. Apply the progressive schedule → annual income tax. 6. Distribute the annual tax across the remaining periods per SUNAT's installment method → monthly withholding, with a year-end adjustment. (PwC; TUO LIR; SUNAT)

Gratificaciones note. Peruvian law grants two statutory gratificaciones per year (July and December), each ≈ one month's salary, which are taxable fifth-category income — so a real annual projection commonly uses ~14 months, not 12. To keep the arithmetic transparent and within the researched dataset, the worked examples below project on 12 months only and flag this; a reviewer should add the gratificaciones (and the related 9% bonificación extraordinaria paid in lieu of EsSalud on gratificaciones) to the projection. [RESEARCH GAP — confirm the exact gratificación projection mechanics and timing.]

Section 3 -- Contributions: Employee Deductions (Pension — ONP or AFP)

The employee pays a pension contribution, withheld from salary, into exactly one system. The employer contributes nothing to the pension on top — pensions are entirely employee-borne. (PwC; SBS; ONP)

Option A — ONP / SNP (public, defined-benefit)

ONP/SNP table

Contribution	Rate	Payer	Authority	Base / cap	Source
ONP / SNP	13%	Employee (withheld)	ONP	Monthly remuneration; no cap	PwC; ONP

Option B — AFP (private, individual accounts)

AFP rates table (SBS — Comisiones y Prima del SPP, devengue 2026-06)

AFP	Mandatory contribution	Insurance prima	Commission on flow (mixed)	Annual commission on balance
HABITAT	10.00%	1.37%	1.47%	1.25%
INTEGRA	10.00%	1.37%	1.55%	0.78%
PRIMA	10.00%	1.37%	1.60%	1.25%
PROFUTURO	10.00%	1.37%	1.69%	0.68%

Mandatory contribution — 10.00% of gross salary, to the worker's individual account (uniform across AFPs; no cap). (SBS)
Insurance prima cap — 1.37% (uniform), capped on the maximum insurable remuneration (RMA) = S/ 12,598.91 for the Apr–Jun 2026 quarter; the RMA is reset quarterly by SBS. [RESEARCH GAP — pull the live RMA at publication time.] (SBS)
Commission variance — Commission varies by AFP (and by scheme — flow vs. mixed); the table shows the "comisión sobre flujo (mixta)" leg. Total AFP withholding ≈ 12.5%–13%.

AFP-total range check (recomputed): lowest = 10.00% + 1.37% + 1.47% (HABITAT flow) = 12.84%; highest = 10.00% + 1.37% + 1.69% (PROFUTURO flow) = 13.06%. The ≈12.5%–13% range in the research holds when the prima is RMA-capped on higher salaries (the prima leg falls below 1.37% of gross above the RMA). (SBS)

No employee EsSalud contribution. Health (EsSalud) is employer-borne — see Section 4. The employee's only payroll deduction besides income tax is the pension.

Section 4 -- Contributions: Employer Contributions (EsSalud)

The employer's only payroll contribution on top of salary is EsSalud (health). (PwC; EsSalud)

EsSalud table

Contribution	Rate	Authority	Base / cap	Source
EsSalud (health)	9%	EsSalud	Monthly remuneration; no upper cap; minimum base = 1 RMV	PwC; EsSalud

EsSalud borne entirely by employer — Borne entirely by the employer — never deducted from the employee. (PwC)
No upper ceiling — No upper ceiling. (PwC)
Minimum base — The EsSalud base may not be less than the minimum wage (RMV); EsSalud is computed on at least 1 RMV even where a part-time worker earns less. [RESEARCH GAP — the RMV-floor rule is a general labour rule; confirm the exact regulatory cite.]
EPS credit — Up to 25% of EPS (private health-plan) payments may be credited against EsSalud. (PwC)
Filing channel — Declared/paid via PLAME (Formulario Virtual N° 601). (SUNAT)

Employer-side wedge summary

Wedge summary table

Component	Employee	Employer	Source
EsSalud (health)	—	9%	PwC; EsSalud
Pension (ONP 13% or AFP ≈12.84%–13.06%)	withheld from employee	—	PwC; SBS; ONP
Income tax (5th cat.)	withheld from employee	—	PwC
Net employer-borne add-on over salary	—	≈ 9% (EsSalud)	(pension + income tax are employee withholdings)

Tax treatment / scope: beyond EsSalud, employers also owe statutory benefits not covered by this withholding/contribution skill — CTS (compensación por tiempo de servicios), two gratificaciones per year, and vacation. These are flagged out of scope here and must be provisioned separately. [RESEARCH GAP — CTS/gratificación/vacation accrual mechanics not in this dataset.]

Section 5 -- Minimum Wage (RMV) and Working Hours

RMV table

Item	Value	Source
RMV (Remuneración Mínima Vital)	S/ 1,130 / month, effective 1 January 2025 (up from S/ 1,025)	Supreme Decree 006-2024-TR (Presidencia; Garrigues)
Hourly equivalent	≈ S/ 5.17 (48-hour week)	Garrigues [RESEARCH GAP — confirm exact statutory hourly derivation]

RMV floors — The RMV floors the EsSalud base and many statutory benefit computations. (Presidencia; Garrigues)

Working Hours and Overtime

[RESEARCH GAP — reviewer to confirm] Statutory overtime multipliers, the maximum daily/weekly hours, and night/Sunday/holiday premiums under Peruvian labour law were not part of this research dataset. A reviewer should populate these before relying on overtime figures.

Section 6 -- Conservative Defaults

Section rule — When an input is unknown, the skill MUST apply the conservative default below and flag the assumption in its output rather than guessing a more favourable figure.

Conservative defaults table

Field	Default	Rationale
Additional deduction (up to 3 UIT)	S/ 0 at source	Requires qualifying-expense documentation; not applied by the employer at withholding stage. (PwC; TUO LIR)
Domicile status	Domiciled (progressive 8%–30% with 7 UIT exemption)	Apply the 30% non-domiciled flat rate only when non-domicile is confirmed.
Pension system	Confirm with the employee — do NOT assume ONP vs AFP; if unknown, flag and request it	ONP (13%) and AFP (≈12.84%–13.06%) differ; the choice is the employee's and must be on record.
AFP commission scheme	Use the per-AFP "comisión sobre flujo (mixta)" from the SBS table for the current devengue	Commission varies by AFP; default to the live SBS figure, not an average.
AFP prima base	min(remuneration, RMA)	The prima is capped at the RMA (S/ 12,598.91, Q2 2026); never apply 1.37% to remuneration above the RMA.
UIT	S/ 5,500 (2026)	Confirmed; for 2025 runs confirm UIT against the SUNAT/MEF Supreme Decree. [RESEARCH GAP]
EsSalud base	max(remuneration, 1 RMV)	EsSalud floored at the minimum wage. [RESEARCH GAP — confirm cite]
Gratificaciones in the projection	Project on 12 months and flag	The 14-month reality (2 gratificaciones) is out of the clean dataset; reviewer to add. [RESEARCH GAP]
Employer cost estimate	Salary × 1.09 (add 9% EsSalud) plus separately-provisioned CTS / gratificaciones / vacation	EsSalud is the only on-top payroll contribution; other benefits are out of scope.

Required inputs before any computation

Required inputs list — 1. Monthly base salary (remuneración) in PEN. 2. Domicile status — domiciled (progressive) vs non-domiciled (30% flat on gross). 3. Pension system — ONP/SNP (13%) or AFP (which of HABITAT / INTEGRA / PRIMA / PROFUTURO, and flow vs. mixed scheme). 4. Pay period (month and year) — to pick the correct UIT, RMV, and SBS AFP devengue. 5. Additional 3 UIT deduction — whether qualifying expenses are documented (default S/ 0 at source). 6. Whether gratificaciones fall in the period — to include them in the projection (currently flagged out of scope).

Refusal Catalogue — DO NOT attempt; route to a licensed accountant

Refusal catalogue table

Scenario	Why it is out of scope
Cross-border / posted workers / totalization (social-security coordination)	Requires treaty / EsSalud/ONP determination — see `cross-border-payroll-coordination`.
Double-tax-treaty relief, expat tax-equalisation, tie-breaker domicile	Beyond a domestic payroll run; route to a reviewer.
CTS, gratificaciones, and vacation accrual / payout computation	Statutory benefits out of scope for this withholding/contribution skill. [RESEARCH GAP]
Benefits in kind / company cars / stock-option valuation	Peruvian BIK valuation rules were not in this research dataset. [RESEARCH GAP]
Severance / indemnización por despido taxation	Not in scope; route to a reviewer.
Self-employed / fourth-category (renta de cuarta) regimes	Different regime (independent professional services) — out of scope for employer payroll.
The 3 UIT additional deduction reconciliation	Taxpayer-level, documentation-dependent; not applied by the employer at source.
Overtime / night / Sunday / holiday premiums and maximum hours	Not in this research dataset. [RESEARCH GAP]

Section 8 -- Transaction / Payment Pattern Library

Deterministic classification of Peruvian bank-statement lines for payroll. Match on the uppercased description fragment.

Salary credits (what lands in the employee's account)

Salary credits table

Bank statement text (ES / EN)	Classification
`SUELDO`, `REMUNERACION`, `PLANILLA`, `PAGO PLANILLA`	Net salary payment
`NOMINA`, `PAYROLL`, `SALARY`, `HABERES`	Net salary payment (variant)
`ADELANTO`, `ADELANTO DE SUELDO`	Salary advance (not final pay)
`GRATIFICACION`, `GRATI`	Statutory gratificación (July / December)
`CTS`, `DEPOSITO CTS`	CTS deposit (out of scope here)
`DEVOLUCION RENTA`, `REINTEGRO SUNAT`	Income-tax refund — NOT income

Employer debits (what leaves the employer's account)

Employer debits table

Bank statement text (ES / EN)	Classification
`SUNAT`, `PLAME`, `FORM 601`, `RENTA QUINTA`, `RETENCION RENTA`	Income-tax (5th cat.) + EsSalud/ONP remittance to SUNAT via PLAME
`ESSALUD`, `APORTE ESSALUD`	EsSalud 9% employer contribution (via PLAME)
`ONP`, `SNP`, `APORTE ONP`	ONP 13% (withheld employee pension) remittance
`AFP`, `INTEGRA`, `PRIMA AFP`, `PROFUTURO`, `HABITAT`, `AFPNET`	AFP contribution/commission/prima remittance (withheld)
`PAGO PLANILLA`, `NOMINA`, `PAYROLL RUN`	Net wages disbursed to employees

Income tax (5th cat.), EsSalud (9%), and ONP (13%) are declared together through PLAME (Formulario 601) to SUNAT; AFP amounts are reported in PLAME and paid to the AFP (commonly via AFPnet) within the first 5 business days of the following month. (SUNAT; SBS)

Section 9 -- Worked Examples

All examples use 2026 figures (UIT S/ 5,500; 7 UIT exemption S/ 38,500), domiciled status, the additional 3 UIT deduction defaulted to S/ 0, and a 12-month projection (gratificaciones excluded — flagged). Income tax uses the 8%–30% schedule from Section 2. Every line below was recomputed end-to-end.

Example 1 — Low earner, S/ 3,000/month, ONP affiliate

Bank statement context: PLANILLA … S/ 2,610.00 credited to the employee; APORTE ONP … S/ 390.00, APORTE ESSALUD … S/ 270.00 debited from the employer.

Example 1 computation table

Step	Computation	S/
Annual remuneration (12 months)	3,000 × 12	36,000.00
Less 7 UIT exemption	—	38,500.00
Net annual taxable income	max(36,000 − 38,500, 0)	0.00
Annual income tax	base is 0	0.00
Monthly income tax	—	0.00
ONP pension (13% × 3,000)	monthly, withheld	390.00
Net monthly salary	3,000 − 390 − 0	2,610.00
EsSalud (employer, 9% × 3,000)	on top — not deducted	270.00

The 7 UIT exemption alone wipes out the income-tax base at S/ 36,000/year. The employer separately pays EsSalud S/ 270.

Example 2 — Mid earner, S/ 8,000/month, ONP affiliate

Example 2 computation table

Step	Computation	S/
Annual remuneration (12 months)	8,000 × 12	96,000.00
Less 7 UIT exemption	—	38,500.00
Net annual taxable income	96,000 − 38,500	57,500.00
Band placement	57,500 / 5,500 = 10.45 UIT → Band 2 (5–20 UIT)	—
Income tax — Band 1 (5 UIT × 8%)	27,500 × 8%	2,200.00
Income tax — Band 2 (14% × excess over 27,500)	(57,500 − 27,500) × 14%	4,200.00
Annual income tax	2,200 + 4,200	6,400.00
Monthly income tax	6,400 ÷ 12	533.33
ONP pension (13% × 8,000)	monthly, withheld	1,040.00
Net monthly salary	8,000 − 1,040 − 533.33	6,426.67
EsSalud (employer, 9% × 8,000)	on top	720.00

Example 3 — Mid earner, S/ 8,000/month, AFP INTEGRA (mixed/flow scheme)

Same income tax as Example 2 (S/ 533.33/month). Pension switches to AFP. Salary S/ 8,000 < RMA S/ 12,598.91, so the prima applies to the full salary.

Example 3 computation table

Step	Computation	S/
AFP mandatory (10% × 8,000)	individual account	800.00
AFP insurance prima (1.37% × min(8,000, 12,598.91))	1.37% × 8,000	109.60
AFP commission — INTEGRA flow (1.55% × 8,000)	1.55% × 8,000	124.00
Total AFP withholding	800 + 109.60 + 124.00	1,033.60
Monthly income tax	(from Example 2)	533.33
Net monthly salary	8,000 − 1,033.60 − 533.33	6,433.07
EsSalud (employer, 9% × 8,000)	on top	720.00

AFP total = 12.92% of S/ 8,000 = S/ 1,033.60 (verify: 0.10 + 0.0137 + 0.0155 = 0.1292; 0.1292 × 8,000 = 1,033.60 ✓). Net is S/ 6.40 higher than the ONP equivalent (Example 2) here purely because INTEGRA's effective AFP rate (12.92%) is just below ONP's flat 13%.

Example 4 — High earner, S/ 20,000/month, AFP PROFUTURO (flow scheme)

Salary S/ 20,000 > RMA S/ 12,598.91, so the prima is capped at the RMA; the commission is charged on full remuneration.

Example 4 computation table

Step	Computation	S/
Annual remuneration (12 months)	20,000 × 12	240,000.00
Less 7 UIT exemption	—	38,500.00
Net annual taxable income	240,000 − 38,500	201,500.00
Band placement	201,500 / 5,500 = 36.6 UIT → Band 4 (35–45 UIT)	—
Income tax — cumulative at 35 UIT (S/ 192,500)	(from Section 2 table)	27,775.00
Income tax — Band 4 (20% × (201,500 − 192,500))	9,000 × 20%	1,800.00
Annual income tax	27,775 + 1,800	29,575.00
Monthly income tax	29,575 ÷ 12	2,464.58
AFP mandatory (10% × 20,000)	individual account (no cap)	2,000.00
AFP insurance prima (1.37% × RMA 12,598.91)	capped	172.61
AFP commission — PROFUTURO flow (1.69% × 20,000)	on full remuneration	338.00
Total AFP withholding	2,000 + 172.61 + 338.00	2,510.61
Net monthly salary	20,000 − 2,510.61 − 2,464.58	15,024.81
EsSalud (employer, 9% × 20,000)	on top	1,800.00

Prima cap check: 1.37% × 12,598.91 = 172.6051 → S/ 172.61 ✓ (not 1.37% × 20,000 = S/ 274.00). The mandatory 10% and the commission are NOT RMA-capped — only the prima is.

Example 5 — Non-domiciled employee, S/ 15,000 gross

Example 5 computation table

Step	Computation	S/
Gross Peruvian-source remuneration	—	15,000.00
Income tax (30% flat, no deductions, no 7 UIT)	15,000 × 30%	4,500.00
Net to non-domiciled employee	15,000 − 4,500	10,500.00

Non-domiciled employment income is taxed at a 30% flat rate on gross (TUO LIR) — no 7 UIT exemption, no progressive schedule. (PwC) EsSalud/pension treatment for a non-domiciled assignment must be confirmed per the specific arrangement [RESEARCH GAP].

Example 6 — Employer cost for an S/ 8,000/month employee

Example 6 computation table

Step	Computation	S/
Monthly base salary	—	8,000.00
EsSalud (employer, 9% × 8,000)	on top	720.00
Total monthly employer payroll-contribution cost	8,000 + 720	8,720.00
Memo: pension (ONP/AFP) and income tax	withheld from the employee — NOT an employer cost	—
Memo: CTS / gratificaciones / vacation	out of scope — provision separately	[RESEARCH GAP]

The only payroll contribution the employer pays on top of salary is the 9% EsSalud (S/ 720). Pension and income tax are employee-borne withholdings. CTS, two gratificaciones, and vacation are statutory employer costs but are out of scope for this skill and must be provisioned separately.

Section 10 -- Tier 1 Rules (deterministic — the skill applies these directly)

UIT 2026 and 7 UIT exemption — UIT 2026 = S/ 5,500; the 7 UIT standard exemption = S/ 38,500 for 2026. (PwC; TUO LIR)

Domiciled 5th-category progressive income tax bands (PwC; TUO LIR Art. 53)

Band	Rate
≤5 UIT	8%
5–20 UIT	14%
20–35 UIT	17%
35–45 UIT	20%
>45 UIT	30%

Additional up to 3 UIT deduction — The additional up to 3 UIT deduction is not applied by the employer at source by default — default S/ 0 and reconcile at taxpayer level. (PwC; TUO LIR Art. 46)
Non-domiciled employment income tax rate — 30% flat on gross, no deductions, no 7 UIT exemption (PwC; TUO LIR)
Pension is employee-borne — The pension is employee-borne and withheld, into exactly one system: ONP/SNP 13% (no cap) or AFP (10% mandatory + 1.37% prima + per-AFP commission). The employer contributes nothing to the pension. (PwC; SBS; ONP)
AFP prima cap — AFP prima (1.37%) is capped at the RMA (S/ 12,598.91, Q2 2026); the 10% mandatory and the commission are charged on full remuneration. (SBS)
EsSalud rate — 9%, employer-borne, no upper cap, base floored at 1 RMV; up to 25% of EPS payments creditable. (PwC; EsSalud)
Employer's only on-top payroll contribution — The employer's only on-top payroll contribution is 9% EsSalud; pension and income tax are employee withholdings. (PwC)
RMV (minimum wage) — S/ 1,130/month since 1 January 2025 (DS 006-2024-TR) (Presidencia; Garrigues)
Filing mechanics for income tax, EsSalud, ONP, AFP — Income tax (5th cat.), EsSalud, and ONP are declared monthly via PLAME (Formulario Virtual N° 601) to SUNAT; AFP amounts are paid within the first 5 business days of the following month. (SUNAT; SBS)
T-Registro registration deadline — New workers must be registered in T-Registro within 24 hours of start date. (SUNAT)
Currency and tax year — Currency is PEN (Sol) only; the tax year is the calendar year. (PwC)

Section 11 -- Tier 2 Catalogue (reviewer judgement required)

These items depend on facts or sources not fully resolved in this research. The skill must surface them and recommend professional review rather than asserting a single answer.

Tier 2 Catalogue

Ref	Issue	What the reviewer must resolve
[T2-1]	UIT 2025 (S/ 5,350)	Confirm against the SUNAT/MEF Supreme Decree if the run targets 2025. [RESEARCH GAP]
[T2-2]	AFP commission rates and the RMA prima cap	Both reset periodically (commission monthly devengue; RMA quarterly). Pull the live SBS figure at publication time. [RESEARCH GAP]
[T2-3]	EsSalud 9% rate and RMV-floor cite	The SUNAT EsSalud page did not itself state the 9% or the RMV minimum base in the fetched content; 9% is via PwC and the RMV floor is a general labour rule — confirm the exact regulatory cite.
[T2-4]	Gratificaciones in the income-tax projection	Confirm the 14-month projection mechanics, timing, and the 9% bonificación extraordinaria paid in lieu of EsSalud on gratificaciones. [RESEARCH GAP]
[T2-5]	Additional 3 UIT deduction	Confirm the qualifying-expense categories, documentation, and whether/when the employer reflects it.
[T2-6]	EPS credit (25%) mechanics	Confirm how the EPS credit against EsSalud is computed and filed.
[T2-7]	Overtime / night / Sunday / holiday premiums and maximum hours	Not researched here — confirm from Peruvian labour law and any convenio colectivo.
[T2-8]	CTS, gratificaciones, vacation accruals; severance; BIK	Not in this research dataset — reviewer to populate.
[T2-9]	Exact PLAME monthly deadline	Tied to the last digit of the employer's RUC per SUNAT's annual cronograma — confirm the specific date for the period.
[T2-10]	EsSalud/pension treatment for non-domiciled assignments	Confirm whether EsSalud and pension apply alongside the 30% income-tax withholding for a given assignment.

Section 12 -- Filing Obligations

Registration

Registration filing (SUNAT)

Filing	Purpose	Deadline	Source
T-Registro (registro de empleadores y trabajadores)	Register each new worker (and the employer)	Within 24 hours of start date	SUNAT

Late T-Registro can draw a SUNAFIL fine of up to S/ 123,750. (SUNAT) [T2 — confirm the current SUNAFIL fine schedule.]

Monthly — PLAME

Monthly PLAME and AFP filing (SUNAT; SBS)

Form / system	Purpose	Deadline	Source
PLAME (Planilla Mensual de Pagos) — Formulario Virtual N° 601	Single monthly electronic declaration consolidating 5th-category income-tax withholding, EsSalud (9%), ONP (13%), AFP data, SCTR, and per-worker remuneration	Monthly, by the date matching the last digit of the employer's RUC per SUNAT's annual cronograma; rolls to the next business day if the due date is non-business; window opens the first business day of the following month	SUNAT
AFP remittance (via AFPnet)	Pay AFP mandatory / prima / commission	Within the first 5 business days of the following month	SBS

Annual — employees

Annual employee filing (SUNAT (personas))

Form	Purpose	Deadline	Source
Formulario Virtual N° 709	Employee annual income-tax return — only where the employee has additional income/deductions; pure single-employer wage earners generally need not file	Per the last RUC/DNI digit in SUNAT's annual cronograma	SUNAT (personas) [T2-9 — confirm the specific date]

Section 13 -- Penalties

Figures below come from SUNAT guidance and the Tax Code (Código Tributario, TUO DS 133-2013-EF); confirm exact article wording and current amounts. [T2]

Penalties table (Código Tributario Art. 176, num. 1 (SUNAT); Régimen de Gradualidad (SUNAT); SUNAFIL)

Infraction	Penalty	Reference
Failure to file PLAME on time	Base fine 1 UIT (S/ 5,500, General / MYPE Tax Regime); 50% UIT (S/ 2,750) for RER; 0.6% of monthly net income for Nuevo RUS	Código Tributario Art. 176, num. 1 (SUNAT)
Régimen de Gradualidad (voluntary filing before SUNAT notice)	Fine reduction up to 100% (or up to 95% with payment)	Régimen de Gradualidad (SUNAT)
Late T-Registro	Up to S/ 123,750	SUNAFIL [T2 — confirm current schedule]

Default interest and additional sanctions may apply. Record-retention requirements were not part of this research dataset. [RESEARCH GAP — confirm record-retention period.]

Section 14 -- Excel Working Paper Template

A reviewer-ready annual working paper should contain the following columns (one row per employee). Inputs are entered; computed cells follow the Section 2 withholding order exactly.

Excel working paper column table (—)

Col	Heading	Type	Formula / source
A	Employee name	Input	—
B	RUC / DNI	Input	SUNAT identifier
C	Domicile	Input	domiciled / non-domiciled
D	Pension system	Input	ONP / AFP-{HABITAT,INTEGRA,PRIMA,PROFUTURO}
E	Monthly base salary (S/)	Input	remuneración
F	UIT (year)	Input	`5500` (2026)
G	Annual remuneration (S/)	Computed	`E * 12` (add gratificaciones if in scope)
H	7 UIT exemption	Computed	`F * 7`
I	Additional deduction (≤3 UIT)	Input	`0` unless documented, capped at `F*3`
J	Net annual taxable income	Computed	`MAX(G - H - I, 0)`
K	Annual income tax	Computed	progressive 8/14/17/20/30% on J (Section 2 cumulative table)
L	Monthly income tax	Computed	`K / 12`
M	Monthly pension (ONP 13%)	Computed	`IF(D="ONP", E*13%, "")`
N	AFP mandatory (10%)	Computed	`IF(left(D,3)="AFP", E*10%, "")`
O	AFP prima (1.37%, RMA cap)	Computed	`IF(left(D,3)="AFP", MIN(E,12598.91)*1.37%, "")`
P	AFP commission (per-AFP %)	Computed	`IF(left(D,3)="AFP", E*comm%, "")`
Q	Total pension withheld	Computed	`IF(D="ONP", M, N+O+P)`
R	Net monthly salary	Computed	`E - Q - L`
S	EsSalud (employer, 9%)	Computed	`MAX(E, RMV) * 9%`
T	Total monthly employer cost	Computed	`E + S` (CTS/gratificación/vacation provisioned separately)

For a non-domiciled employee (col C = non-domiciled), income tax = E * 30% on gross with no deductions; columns H–Q do not apply. Footer checks: sum of column L + EsSalud + ONP ties to the PLAME (Form 601) remittance; sum of N+O+P ties to the AFP remittance; sum of R ties to total net wages disbursed.

Section 15 -- Peruvian Bank Statement & Terminology Reading Guide

Terminology reading guide (—)

Spanish term	English	Relevance
Remuneración / sueldo	Salary / wage	Starting figure for all computations
Sueldo neto	Net salary	What the employee receives
Renta de quinta categoría	Fifth-category (employment) income	The category this skill covers
Renta neta imponible	Net taxable income	After the 7 UIT exemption, before income tax
Retención de quinta	Fifth-category withholding	The monthly withholding mechanism
UIT	Tax reference unit	S/ 5,500 (2026); defines the brackets
EsSalud	Social-health insurance	9%, employer-borne
ONP / SNP	Public pension	13%, withheld from the employee
AFP	Private pension fund	10% + prima + commission, withheld
Prima de seguro	Insurance premium (AFP)	1.37%, RMA-capped
Comisión (sobre flujo / mixta)	AFP commission	Varies by AFP
RMA	Maximum insurable remuneration	S/ 12,598.91 (Q2 2026), caps the AFP prima
RMV	Minimum wage	S/ 1,130/month
Gratificación	Statutory bonus	July / December (out of scope here)
CTS	Service-time compensation	Statutory benefit (out of scope here)
PLAME	Monthly payroll declaration	Formulario Virtual N° 601 to SUNAT
T-Registro	Employer/worker registry	Register new workers within 24h
SUNAT	Tax administration	Receives income tax, EsSalud, ONP via PLAME
SBS	Banking/insurance/AFP supervisor	Sets AFP commission/prima tables
RUC	Taxpayer ID	Determines PLAME due date by last digit
Sol (S/ / PEN)	Currency	All figures in Soles

Section 16 -- Onboarding Fallback

When key facts are missing, ask the user these questions before computing. If a question is unanswered, apply the Section 6 conservative default and clearly flag the assumption.

What is the employee's monthly base salary in PEN?
Is the employee domiciled or non-domiciled in Peru? (Non-domiciled → 30% flat on gross.)
Which pension system — ONP/SNP (13%) or AFP? If AFP, which (HABITAT / INTEGRA / PRIMA / PROFUTURO) and flow or mixed scheme?
Which month and year is this pay run for? (Determines the UIT, RMV, and SBS AFP devengue.)
Does the employee have a documented additional 3 UIT deduction? (If unproven → S/ 0 at source.)
Do gratificaciones fall in this period? (Currently flagged out of scope — reviewer to add.)

Section 17 -- Interaction with Other Skills

Interaction with other skills table (—)

Scenario	Skill to use
Employee payroll (5th-cat. income tax + EsSalud + ONP/AFP)	This skill (peru-payroll.md)
Peru IGV (VAT) returns	peru-igv.md
Peru personal income tax (annual / other categories)	peru-income-tax.md
Peru social-security mechanics (detailed EsSalud/ONP/AFP)	peru-social-security.md
Cross-border / posted workers / totalization	cross-border-payroll-coordination.md
Shared workflow runbook	payroll-workflow-base.md

Key handoff points

Payroll → Bookkeeping: Gross wages and the 9% employer EsSalud are expenses; withheld income tax, ONP, and AFP amounts are liabilities until remitted via PLAME/AFPnet.
Payroll → Income tax: Most single-employer wage earners are settled through withholding; some file Formulario Virtual N° 709 where they have additional income/deductions.
Payroll → Social security: ONP/AFP contributions build the employee's pension entitlement; EsSalud funds health coverage. CTS, gratificaciones, and vacation are separate statutory benefits (out of scope here).

Section 18 -- Reference Material

Reference material table (—)

#	Source	Publisher	URL
1	Peru — Individual — Taxes on personal income (UIT 5,500; 7 UIT; 8%–30% schedule; 30% non-domiciled)	PwC Worldwide Tax Summaries	https://taxsummaries.pwc.com/peru/individual/taxes-on-personal-income
2	Peru — Individual — Other taxes (EsSalud 9%; ONP 13%)	PwC Worldwide Tax Summaries	https://taxsummaries.pwc.com/peru/individual/other-taxes
3	Declaración y pago de los aportes EsSalud	SUNAT (orientación)	https://orientacion.sunat.gob.pe/08-declaracion-y-pago-de-los-aportes-essalud
4	Declaración y pago de aportes al Sistema Nacional de Pensiones (ONP)	SUNAT (orientación)	https://orientacion.sunat.gob.pe/declaracion-y-pago-de-aportes-al-sistema-nacional-de-pensiones-onp
5	Comisiones y prima del SPP (AFP table, devengue 2026-06; RMA cap)	SBS	https://www.sbs.gob.pe/app/spp/empleadores/comisiones_spp/paginas/comision_prima.aspx
6	RMV S/ 1,130 (anuncio Presidencia)	Presidencia del Perú (gob.pe)	https://www.gob.pe/institucion/presidencia/noticias/1082104-presidenta-boluarte-anuncia-aumento-de-la-remuneracion-minima-vital-a-1130-soles
7	Perú aumenta a S/ 1,130 la RMV 2025 (DS 006-2024-TR)	Garrigues	https://www.garrigues.com/es_ES/noticia/peru-aumenta-105-soles-remuneracion-minima-vital-2025-trabajadores-sujetos-regimen-laboral
8	Obligaciones del empleador — T-Registro (24h; SUNAFIL fine)	SUNAT (orientación)	https://orientacion.sunat.gob.pe/03-obligaciones-del-empleador-t-registro
9	Formulario Virtual 601 — PLAME web	SUNAT (orientación)	https://orientacion.sunat.gob.pe/formulario-virtual-601-plame-web
10	Declaración y pago — trabajador dependiente (Formulario 709)	SUNAT (personas)	https://personas.sunat.gob.pe/trabajador-dependiente/declaracion-pago-0
11	Régimen de gradualidad — multa Art. 176 num. 1	SUNAT (gob.pe)	https://www.gob.pe/institucion/sunat/informes-publicaciones/6369903-regimen-de-gradualidad-aplicable-a-la-multa-por-no-presentar-las-declaraciones-en-la-fecha-de-vencimiento-articulo-176-numeral-1-del-codigo-tributario
12	Régimen de gradualidad (facultad sancionadora)	SUNAT (emprender)	https://emprender.sunat.gob.pe/acciones-sunat/facultad-sancionadora/regimen-gradualidad

Primary authorities: SUNAT (https://www.sunat.gob.pe; orientacion.sunat.gob.pe; personas.sunat.gob.pe); SBS (https://www.sbs.gob.pe); EsSalud (https://www.essalud.gob.pe); ONP (https://www.onp.gob.pe); Presidencia/MTPE (https://www.gob.pe).

Test Suite

Run these to validate any implementation of this skill. Expected results use 2026 figures (UIT S/ 5,500), domiciled status, the additional 3 UIT deduction at S/ 0, and a 12-month projection unless stated otherwise.

Low earner, ONP. S/ 3,000/month, ONP. Expect: net annual taxable S/ 0.00, annual income tax S/ 0.00, ONP S/ 390.00/month, net salary S/ 2,610.00, employer EsSalud S/ 270.00.
Mid earner, ONP. S/ 8,000/month, ONP. Expect: net annual taxable S/ 57,500.00, annual income tax S/ 6,400.00 (S/ 2,200 + S/ 4,200), monthly income tax S/ 533.33, ONP S/ 1,040.00, net salary S/ 6,426.67, employer EsSalud S/ 720.00.
Mid earner, AFP INTEGRA. S/ 8,000/month, AFP INTEGRA flow. Expect: AFP S/ 1,033.60 (800 + 109.60 + 124.00 = 12.92%), monthly income tax S/ 533.33, net salary S/ 6,433.07, employer EsSalud S/ 720.00.
High earner, AFP PROFUTURO, prima capped. S/ 20,000/month, AFP PROFUTURO flow. Expect: net annual taxable S/ 201,500.00, annual income tax S/ 29,575.00 (S/ 27,775 + 20% × S/ 9,000), monthly income tax S/ 2,464.58, AFP S/ 2,510.61 (2,000 + prima 172.61 capped at RMA + commission 338.00), net salary S/ 15,024.81, employer EsSalud S/ 1,800.00.
Non-domiciled flat rate. S/ 15,000 gross to a non-domiciled employee. Expect: income tax S/ 4,500.00 (30% on gross, no deductions), net S/ 10,500.00.
Employer cost. S/ 8,000/month employee. Expect: employer payroll-contribution cost = salary S/ 8,000 + EsSalud S/ 720 = S/ 8,720.00 (pension and income tax are employee withholdings; CTS/gratificación/vacation out of scope).
Bracket cumulative check. Confirm cumulative tax at band tops: 5 UIT → S/ 2,200; 20 UIT → S/ 13,750; 35 UIT → S/ 27,775; 45 UIT → S/ 38,775.
Prima cap check. Confirm the AFP prima for an S/ 20,000 salary is 1.37% × S/ 12,598.91 = S/ 172.61 (capped), NOT 1.37% × S/ 20,000 = S/ 274.00.
7 UIT exemption. Confirm an S/ 36,000/year (S/ 3,000/month) earner has a S/ 0 income-tax base after the 7 UIT (S/ 38,500) exemption.
Pension is employee-borne. Confirm ONP/AFP are withheld from the employee and the employer adds only 9% EsSalud on top.
Additional-deduction default. Additional 3 UIT deduction unconfirmed — confirm the skill applies S/ 0 (not S/ 16,500) and flags the assumption.
Domicile guard. Confirm the skill applies the 30% flat (no deductions) only when non-domicile is confirmed, and the progressive 8%–30% schedule otherwise.

PROHIBITIONS

NEVER claim Peru has no income tax — fifth-category income tax applies to employment income at 8%–30% above the 7 UIT exemption (TUO LIR).
NEVER apply the additional 3 UIT deduction at source without documented qualifying expenses — default to S/ 0 and flag it.
NEVER treat the pension (ONP 13% / AFP ≈12.84%–13.06%) as an employer cost — it is withheld from the employee.
NEVER assume ONP vs AFP — the system is the employee's choice and must be confirmed before computing the pension.
NEVER apply the AFP prima (1.37%) above the RMA (S/ 12,598.91, Q2 2026) — the prima is RMA-capped; the 10% mandatory and the commission are not.
NEVER use a single "average" AFP commission — use the per-AFP figure from the live SBS table for the correct devengue.
NEVER deduct EsSalud (9%) from the employee's pay — it is an employer contribution on top of salary.
NEVER apply the progressive schedule to a non-domiciled employee — non-domiciled pay a 30% definitive flat rate on gross.
NEVER run a full-time employee below the RMV (S/ 1,130/month).
NEVER omit T-Registro within 24 hours of a new worker's start date — SUNAFIL fines apply.
NEVER quote a penalty figure as definitive — the Código Tributario / SUNAFIL amounts here are pending reviewer confirmation.
NEVER present payroll computations as definitive — always label them as estimated and direct the user to a licensed Peruvian Contador Público Colegiado.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a licensed Contador Público Colegiado or tax adviser in Peru) before implementation.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

Key figures — Peru, 2026

The full Guide