2 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
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.
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.