How to File PLAME with SUNAT in Peru 🇵🇪 : Monthly Employer Payroll Declaration Walkthrough

PLAME (Planilla Mensual de Pagos) is Peru's mandatory monthly electronic payroll declaration, submitted through SUNAT's SOL portal. It consolidates income tax withholding (5th category), EsSalud contributions, ONP pension contributions, and per-employee remuneration data into a single monthly return. AFP contributions are reported through PLAME but remitted separately via AFPnet.

Who Must File

All employers with at least one worker on payroll must file PLAME every month, including companies, branches of foreign companies, individual employers, and NGOs with staff. A nil return is required in months where no workers are active.

Step 1: Register on SUNAT SOL

All PLAME filings are made through SUNAT's online portal at sunat.gob.pe. The employer needs a company RUC (11-digit tax ID) and a Clave SOL (SOL access key assigned by SUNAT).

Step 2: Register Workers in T-Registro Before PLAME

Every employee must be registered in T-Registro before their first PLAME entry. PLAME validates each worker against T-Registro — unregistered workers generate filing errors.

1. Log in to SOL and select "T-Registro."
2. For each new employee, enter: full name, DNI/passport number, nationality, employment start date, contract type, occupation, remuneration type, and AFP or ONP affiliation.
3. Submit. T-Registro registration must occur within the same day employment begins.

Step 3: Determine Your PLAME Filing Deadline

PLAME deadlines are staggered by the last digit of the employer's RUC across the second half of the following month.

Last digit of RUC	Approximate deadline
0	Around the 15th
1-4	16th to 19th
5-9	20th to 24th

Confirm the exact 2026 PLAME deadline calendar via SUNAT's official obligations calendar.

Step 4: Prepare PLAME Data

For each employee, prepare:

Remuneration: Basic salary, overtime, commissions, bonuses, and non-remunerative concepts.

Deductions: Employee ONP (13%) or AFP components; 5th category income tax withheld.

Accruals: Gratificación accrual (1/6 of monthly salary), CTS accrual (including 1/6 of annual gratificaciones), vacaciones accrual.

AFP data: AFP fund name and code, pension fund contribution (10%), insurance premium (~1.74%), and commission (varies by fund and modality).

Step 5: File PLAME via SUNAT SOL

Via PDT PLAME (offline form)

1. Download the current PDT PLAME from sunat.gob.pe.
2. Enter company RUC, filing period, and per-employee data.
3. Validate the form and generate the file.
4. Upload to SUNAT SOL via "Presentar Declaración."

Via SUNAT's online PLAME module

SUNAT is progressively migrating PLAME to a fully online SOL module. If available for your RUC, complete and submit directly within the portal.

After submission, SUNAT issues a constancia de presentación (filing confirmation) with a filing number. Retain this as proof of filing.

Step 6: Pay EsSalud, ONP, and 5th Category Tax

After PLAME submission, SUNAT generates a payment determination with a NPS (Número de Pago SUNAT). Pay via SUNAT Virtual (SOL), Banco de la Nación, authorised banks, or mobile payment platforms. Payment is due by the same RUC-staggered deadline as PLAME.

Step 7: Remit AFP Contributions via AFPnet

AFP contributions are not paid through SUNAT. Remit via AFPnet (afpnet.pe):

1. Log in to afpnet.pe using the company RUC.
2. AFPnet pulls employee AFP data from the PLAME submission.
3. Verify per-employee amounts (fund + insurance + commission).
4. Process payment via AFPnet's integrated bank payment system.

Common Mistakes

1. Not registering workers in T-Registro before PLAME. T-Registro registration must precede the PLAME entry. Unregistered workers block the return from processing.

2. Using the wrong AFP commission rate. AFP commissions vary by fund and modality. Pull current rates from the SBS comparator at sbs.gob.pe before each payroll run.

3. Missing the gratificación EsSalud exemption. EsSalud (9%) does not apply to gratificación payments. Applying it to July and December bonuses means over-contributing.

4. Calculating CTS on basic salary only. The CTS base includes basic salary plus one-sixth of annual gratificaciones. Omitting the gratificación component understates the accrual by approximately 16%.

5. Paying AFP via SUNAT instead of AFPnet. AFP contributions are not collectible via SUNAT's NPS. Attempting to pay through SUNAT leaves AFP contributions outstanding while the payment is misapplied.

Penalties

Failure	Penalty
Late PLAME filing	30% to 80% of UIT depending on employer size (PEN 1,605 to 4,280 for 2026)
Late EsSalud / ONP payment	1.5% monthly interest (TIM)
Late AFP remittance	Legal interest rate plus mora per AFP rules
T-Registro late registration	Administrative fine from SUNAFIL

How Cadana Supports Peruvian Payroll Compliance

Registering workers in T-Registro, computing EsSalud and ONP contributions, applying the gratificación EsSalud exemption, calculating CTS with the correct base, and routing AFP contributions via AFPnet at the right per-employee rate — Cadana's global payroll tax engine handles the full Peruvian payroll declaration cycle at the API layer.

Book a demo at cadanapay.com/book-demo to see how it works in practice.

Sources and References

• SUNAT — PLAME filing guide and PDT download
• SUNAT — T-Registro employer guide
• AFPnet — AFP contribution remittance portal
• SBS — AFP commission rates comparator
• SUNAT — Obligations calendar 2026

Process current as of April 2026. Verify the exact 2026 PLAME deadline calendar and current AFP commission rates via SUNAT and SBS before filing.