Peru Social Security, Health & Payroll Contributions
Asked about Peru payroll contributions, social security, health insurance, pensions, or employment income tax.
What this covers — Peru, 2026
- Required inputs and refusal catalogue
- Payment pattern library
- Worked examples
- Tier 1 rules
- Tier 2 catalogue
- Excel working paper template
- Bank statement reading guide
- Onboarding fallback
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 Social Security, Health & Payroll Contributions 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 contributions, social security, health insurance, pensions, or employment income tax. Trigger on phrases like "EsSalud contribution", "how much is EsSalud", "ONP vs AFP", "AFP deductions", "pension contribution Peru", "quinta categoría tax", "fifth-category income tax", "PLAME filing", "Formulario 0601", "Peru payroll tax", "renta de quinta", "descuentos de planilla", "CTS calculation", "gratificaciones", "Peru minimum wage", "RMV", "UIT", or any question about Peruvian payroll, social contributions, or employment income tax. Also trigger when classifying bank statement transactions that relate to SUNAT payments, EsSalud, ONP, AFP/AFPnet debits, or payroll runs from BCP, BBVA, Interbank, or Scotiabank Peru. This skill covers EsSalud (9% health), ONP (13% public pension), AFP/SPP (private pension ~12.84%–13.06%), fifth-category income tax (8%–30% on UIT brackets), the 7-UIT exemption, minimum wage (RMV), CTS, gratificaciones, PLAME/Form 0601 monthly filing, the annual return, registration, bank statement classification patterns, and edge cases. ALWAYS read this skill before touching any Peru payroll or contribution work.
The full rule
The complete, step-by-step rules for Peru Social Security, Health & Payroll Contributions — 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.