Peru Payroll — PLAME/Formulario 601, EsSalud & Quinta Categoría

Collect each employee's master data and confirm their T-Registro status with SUNAT. Every worker must be registered in T-Registro within 24 hours of their start date; late registration risks a SUNAFIL fine of up to S/ 123,750. Establish the employer's RUC last digit — this determines the monthly PLAME due date in SUNAT's cronograma.

Compute each employee's monthly gross remuneration, apply the fifth-category income-tax withholding method (project annual income, subtract the 7 UIT exemption of S/ 38,500 for 2026, apply the 8%/14%/17%/20%/30% progressive schedule, divide by remaining months), and calculate the employee's pension deduction (ONP 13% or AFP mandatory 10% + prima 1.37% capped at RMA S/ 12,598.91 + per-AFP commission). The employer's EsSalud contribution (9% of gross, minimum base 1 RMV = S/ 1,130) is computed separately as an employer cost and is never deducted from the employee.

Assemble the monthly electronic payroll declaration (PLAME — Planilla Mensual de Pagos) in the SUNAT online platform. PLAME consolidates fifth-category income-tax withholding, EsSalud (9%), ONP (13%), AFP data, and per-worker remuneration into Formulario Virtual N° 601. Validate that all worker records, contribution amounts, and tax withholding figures reconcile to the gross-to-net calculations before submission.

Submit the PLAME declaration and pay the associated contributions by the due dates. The PLAME due date is the calendar day matching the last digit of the employer's RUC per SUNAT's annual cronograma (rolls to the next business day if non-business). AFP mandatory contributions, prima, and commissions must be remitted via AFPnet within the first 5 business days of the following month. Late PLAME filing incurs a base fine of 1 UIT (S/ 5,500 for 2026) for General/MYPE Regime employers, reducible under the Régimen de Gradualidad if filed voluntarily before a SUNAT notice.

At year-end (December pay run), perform the annual fifth-category income-tax reconciliation: recalculate the full-year taxable income using actual remuneration paid (including both gratificaciones), apply the progressive schedule with the final UIT and 7 UIT exemption, compare to cumulative monthly withholdings, and adjust the December payment up or down. Identify any employees who have additional income or qualifying deductions requiring them to file Formulario Virtual N° 709 independently.