Peru Payroll
How to compute Peru Payroll for Peru, tax year 2026: rates, thresholds, and step-by-step rules with primary-source citations.
What this covers — Peru, 2026
- Income Tax Withholding (Renta de Quinta Categoría)
- Contributions: Employee Deductions (Pension — ONP or AFP)
- Contributions: Employer Contributions (EsSalud)
- Minimum Wage (RMV) and Working Hours
- Conservative Defaults
- Required Inputs and Refusal Catalogue
- Transaction / Payment Pattern Library
- Worked Examples
- Tier 1 Rules (deterministic — the skill applies these directly)
- Tier 2 Catalogue (reviewer judgement required)
- Filing Obligations
- Penalties
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Peru Payroll automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Peru accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Peru to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Peru →Depends on
About
Use this skill whenever asked about Peru payroll processing for employed persons. Trigger on phrases like "Peru payroll", "nómina Perú", "planilla Perú", "renta de quinta categoría", "retención de quinta", "impuesto a la renta quinta", "PLAME", "Formulario 601", "EsSalud", "aporte EsSalud 9%", "ONP", "SNP 13%", "AFP", "aporte AFP", "comisión AFP", "prima de seguro AFP", "SBS AFP", "T-Registro", "UIT Perú", "RMV", "salario mínimo Perú", "sueldo mínimo Perú", "net salary Peru", "sueldo neto", "PAYE Peru", "tax withholding Peru", "employer contributions Peru", "SUNAT planilla", "gross to net Peru", "PEN payroll", "sol salary", or any question about computing employee pay, withholding fifth-category income tax, or mandatory social contributions (EsSalud, ONP, AFP) for Peru-based employees. This skill covers fifth-category income-tax withholding (7-UIT exemption + 8%–30% progressive schedule), EsSalud (employer), the ONP/AFP pension choice (employee-borne), the RMV minimum wage, non-domiciled flat withholding, T-Registro registration, and PLAME/SUNAT filing obligations. ALWAYS read this skill before processing any Peru payroll.
The full rule
The complete, step-by-step rules for Peru Payroll — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Peru tax skills
Other Peru computations in the OpenAccountants library.