Employer Payroll Compliance in Peru: Complete Guide to SUNAT, EsSalud, AFP/ONP, and PLAME
Emmanuel Amegah
April 29, 2026
Peru's payroll compliance framework combines a federal tax authority (SUNAT) handling income tax withholding with a parallel social insurance track covering health (EsSalud), pension (AFP or ONP), and workplace risk insurance (SCTR). The filing mechanism that ties everything together is PLAME — the electronic payroll registry that replaced paper-based declarations and is now the mandatory monthly reporting standard for all formal employers.
Beyond the monthly contribution cycle, Peru has one of the most generous statutory benefit structures in Latin America: two mandatory bonuses per year (gratificaciones), a profit-sharing obligation for qualifying employers, and a severance fund (CTS) deposited to a bank account in the employee's name twice annually. The true employer cost in Peru is substantially higher than contribution rates alone suggest.
Peruvian Payroll Authorities at a Glance
| Authority | Obligation | System |
|---|---|---|
| SUNAT (Superintendencia Nacional de Aduanas y de Administración Tributaria) | Income tax withholding (5th category), PLAME filing | SOL portal (SUNAT Online) |
| EsSalud | Health insurance contributions | Via PLAME / SUNAT |
| AFP (private pension funds) | Pension contributions — private system | Via AFP directly + PLAME |
| ONP (Oficina de Normalización Previsional) | Pension contributions — public system | Via PLAME / SUNAT |
| MTPE (Ministry of Labour) | Labour compliance, SCTR registration | T-Registro / PLAME |
PLAME — The Electronic Payroll Registry
PLAME (Planilla Mensual de Pagos) is Peru's mandatory electronic payroll declaration, submitted monthly through SUNAT's SOL portal. It consolidates income tax withholding, EsSalud contributions, ONP contributions, and employee-level remuneration data into a single monthly return.
AFP contributions are reported through PLAME but remitted separately via AFPnet, the AFP industry's collection platform.
PLAME deadline: The filing and payment deadline is determined by the last digit of the employer's RUC (tax registration number), falling across a window in the second half of the month following the payroll period. SUNAT publishes an annual obligations calendar — confirm the specific date for each RUC ending before filing.
All employers with at least one worker on payroll must file PLAME each month, even if no contributions are due. Nil returns are required to maintain an active account.
Income Tax Withholding (5th Category)
How it works
Employment income is taxed as "5th category income" under Peru's Income Tax Law. Employers withhold tax monthly using an annualisation method: project the employee's total annual income at the start of each year (or when employment begins), compute the estimated annual tax, and divide by 12 to determine the monthly withholding amount. The calculation is updated mid-year if circumstances change.
2026 income tax rates
| Annual taxable income (UIT multiples) | Approximate PEN range | Rate |
|---|---|---|
| Up to 5 UIT | Up to PEN 26,500 | 8% |
| 5–20 UIT | PEN 26,500 – 106,000 | 14% |
| 20–35 UIT | PEN 106,000 – 185,500 | 17% |
| 35–45 UIT | PEN 185,500 – 238,500 | 20% |
| Over 45 UIT | Over PEN 238,500 | 30% |
UIT (Unidad Impositiva Tributaria) for 2026: PEN 5,350. Verify via SUNAT — the UIT is set annually by Supreme Decree, typically published in December.
Exempt deduction
Before applying the tax schedule, a deduction of 7 UIT (PEN 37,450 for 2026) is subtracted from annual gross employment income. This effectively means employees earning below 7 UIT annually pay no income tax — covering most minimum-wage workers.
EsSalud — Health Insurance
EsSalud (Seguro Social de Salud) provides health coverage for all employees in the general labour regime.
| Party | Rate | Base |
|---|---|---|
| Employer | 9% | Total gross remuneration |
| Employee | 0% | — |
| Total | 9% |
EsSalud is entirely employer-funded. There is no employee contribution. The 9% applies to total gross remuneration with a minimum contribution base of the Remuneración Mínima Vital (RMV — minimum wage). For 2026, the RMV is PEN 1,130/month — verify against any adjustment effective 2026, as the RMV has been increased periodically by Supreme Decree.
EsSalud contributions are reported through PLAME and paid to SUNAT, which collects on EsSalud's behalf.
Pension System — AFP vs. ONP
Every employee must be affiliated with either the private pension system (AFP) or the public system (ONP). Employees choose their system; employers contribute to whichever system the employee selects. New entrants to the workforce who do not actively choose within 10 days are assigned to an AFP by default under current regulations.
AFP — Private Pension System
AFP contributions have three components, all employee-borne — the employer has no contribution obligation to the AFP.
| Component | Rate (approximate) | Notes |
|---|---|---|
| Pension fund contribution | 10% of gross salary | Goes into employee's individual retirement account |
| Insurance premium | ~1.74% | Disability and survivors insurance; varies by AFP |
| AFP commission | ~1.5–1.69% | Management fee; varies by AFP and commission type |
| Total employee deduction | ~13.2–13.4% | Employer deducts and remits via AFPnet |
The AFP commission varies by fund and commission modality (flow-based or mixed). Employers must withhold the correct rate for each employee's chosen AFP and modality. Current AFP commission rates are published by the SBS (Superintendencia de Banca, Seguros y AFP) — verify current rates before processing.
AFP contributions are remitted via AFPnet within the same deadline window as PLAME.
ONP — Public Pension System
| Party | Rate | Base |
|---|---|---|
| Employee | 13% | Gross salary |
| Employer | 0% | — |
ONP is also entirely employee-funded — the employer withholds 13% of gross salary and remits via PLAME/SUNAT. The ONP provides a defined benefit pension, but the benefit is capped and requires a minimum of 20 years of contributions. Many Peruvian workers who spent years in the informal economy fail to reach the threshold and receive no ONP pension at retirement — a structural issue driving the ongoing AFP vs. ONP policy debate.
SCTR — Workplace Risk Insurance
The SCTR (Seguro Complementario de Trabajo de Riesgo) is mandatory for employers in high-risk economic activities — construction, mining, manufacturing, fishing, and similar sectors. It covers work-related accidents and occupational diseases.
| Party | Rate | Notes |
|---|---|---|
| Employer | Variable (0.53%–1.84%+) | Rate set by insurer based on activity risk class |
| Employee | 0% | — |
SCTR is employer-only and is contracted with either EsSalud or a private insurer (salud component) and a private insurer (pensión component). Employers in non-high-risk sectors (office work, services, technology) are generally exempt — verify the MTPE risk classification for your activity code.
Statutory Benefits (Prestaciones Sociales)
Peru's statutory benefit obligations significantly increase the true employer cost above the headline contribution rates.
Gratificaciones (mandatory bonuses)
Employers must pay two mandatory bonuses per year, each equal to one month's gross salary:
| Bonus | Payment deadline |
|---|---|
| Fiestas Patrias (Independence Day) | By 15 July |
| Navidad (Christmas) | By 15 December |
Gratificaciones are proportional for employees who have not completed a full semester. An employee who joined in April receives 3/6 of the July gratificación. Since 2011, gratificaciones are exempt from EsSalud contributions and pension deductions — they are paid gross of those charges.
CTS — Compensación por Tiempo de Servicios
CTS is a severance fund deposited twice yearly into a bank account chosen by the employee. The employee can access the funds under certain conditions during employment and receives the full balance upon termination.
| Deposit | Amount | Deadline |
|---|---|---|
| May deposit | 0.5 months' remuneration (Nov–Apr period) | By 15 May |
| November deposit | 0.5 months' remuneration (May–Oct period) | By 15 November |
The CTS base includes basic salary plus one-sixth of annual gratificaciones — effectively adding a proportional bonus allocation to the calculation base.
Vacaciones (annual leave)
Employees are entitled to 30 calendar days of paid annual leave per year of service. The cost is embedded in the employer's monthly cost but is a separate accrual obligation. Unused vacation accrues as a liability and is payable on termination.
Utilidades (profit sharing)
Employers with more than 20 workers in most private sector activities must distribute a percentage of pre-tax annual profit to employees:
| Sector | Distribution rate |
|---|---|
| Fishing, telecommunications, industrial | 10% |
| Mining, retail, restaurants | 8% |
| Other activities | 5% |
Distribution is split 50% by days worked and 50% proportionally by salary. Payment is due within 30 days of the corporate income tax filing deadline (typically by May each year). Employers who do not reach profitability have no utilidades obligation that year.
Total Employer Cost Summary
For a typical private sector office employee (non-high-risk, AFP system):
| Obligation | Employer rate |
|---|---|
| EsSalud | 9% |
| SCTR | Exempt (office work) |
| Gratificaciones accrual | ~16.67% (2 months ÷ 12) |
| CTS accrual | ~9.72% (including gratificación component) |
| Vacaciones accrual | ~8.33% (1 month ÷ 12) |
| Utilidades (variable) | ~3–5% average |
| Approximate total employer on-cost | ~47–52% above base salary |
Peru's total employment cost is among the highest in the region once statutory benefits are included, despite the headline contribution rates appearing modest.
Consolidated Compliance Calendar
| Deadline | Obligation |
|---|---|
| Mid-month (RUC-staggered) | PLAME filing + EsSalud + ONP payment via SUNAT SOL |
| Same window | AFP contributions via AFPnet |
| 15 May | CTS deposit (November–April period) |
| 15 July | Gratificación Fiestas Patrias |
| 15 November | CTS deposit (May–October period) |
| 15 December | Gratificación Navidad |
| Within 30 days of CIT filing | Utilidades distribution |
Penalties
| Failure | Penalty |
|---|---|
| Late PLAME filing | 30–80% of UIT depending on employer size (PEN 1,605–4,280 in 2026) |
| Late EsSalud / ONP payment | 1.5% monthly interest (TIM — Tasa de Interés Moratorio) |
| Late AFP remittance | Legal interest rate + mora per AFP rules |
| Late CTS deposit | Labour authority fine + interest |
| Late gratificación | 1–3 UIT per infraction (SUNAFIL enforcement) |
| Late utilidades | SUNAFIL fine + interest |
SUNAFIL (the labour inspectorate) has increased enforcement activity significantly since 2022. Fines for statutory benefit failures are assessed per employee and per infraction, making systematic non-compliance with CTS or gratificación deadlines expensive at scale.
Common Mistakes
1. Treating AFP contributions as employer costs. AFP contributions (fund + insurance + commission) are entirely employee-borne. The employer's role is to withhold and remit — not to contribute. Operators who build AFP costs into employer on-cost models are double-counting.
2. Missing gratificación EsSalud exemption. Since Law 29351 (2011), gratificaciones are exempt from EsSalud and pension deductions. Payroll engines that apply the standard 9% EsSalud calculation to the July and December bonus payments are overcalculating employer contributions.
3. Calculating CTS on basic salary only. The CTS base includes basic salary plus one-sixth of annual gratificaciones. Excluding the gratificación component understates the deposit by approximately 16%, creating a shortfall that accrues across the employment relationship.
4. Not registering in T-Registro before PLAME. T-Registro (the worker registry) must be updated before the employee's first day of work — not at month-end with PLAME. PLAME validation checks T-Registro records; employees not pre-registered generate filing errors and SUNAFIL exposure.
5. Missing the 20-worker threshold for utilidades. Employers who grow past 20 employees mid-year become liable for profit-sharing from that fiscal year. Operators who track headcount loosely often discover the obligation retroactively at year-end.
2027 Outlook
RMV adjustment: The minimum wage (RMV) is set by Supreme Decree and has been increased several times in recent years. A further increase is possible in 2026/2027 — any RMV change raises the EsSalud minimum contribution base and affects low-wage payroll calculations.
UIT for 2027: The UIT will be set by December 2026 Supreme Decree. Income tax brackets and PLAME penalty thresholds adjust proportionally.
AFP reform: Peru's pension system has been under sustained legislative pressure, with multiple reform proposals circulating in Congress. The core debate — mandatory AFP vs. expanded ONP vs. a hybrid model — has not been resolved. Monitor SBS and MTPE announcements for any structural change affecting contribution routing or rates.
How Cadana Handles Peruvian Payroll Compliance
Filing PLAME on the correct RUC-staggered deadline, routing AFP contributions through AFPnet at the right commission rate per employee, calculating CTS deposits with the gratificación component correctly included, and tracking gratificación and utilidades obligations across a distributed workforce — Cadana handles the full Peruvian payroll stack at the API layer.
Book a demo at cadanapay.com/book-demo to see how Cadana's Peruvian compliance rails work in practice.
Sources and References
- SUNAT — PLAME filing guide and SOL portal
- SUNAT — UIT 2026 — Supreme Decree
- EsSalud — Contribution rates and employer obligations
- SBS — AFP commission rates and system comparison
- ONP — Public pension system employer guide
- SUNAFIL — Labour inspectorate penalty schedule
- Law 29351 (2009) and Law 29714 (2011) — Gratificación EsSalud exemption
- Legislative Decree 650 — CTS framework
- Legislative Decree 892 — Utilidades (profit-sharing) framework
Rates current as of April 2026. The UIT, RMV, and AFP commission rates are updated periodically — verify all figures via SUNAT and SBS before filing.
Emmanuel Amegah