Wiseplan provides this service in Peru
We provide payroll outsourcing services to companies in Lima and other regions. If you'd like to explore this option for your company, please contact us and we'll send you a proposal.
The labor market in Peru is becoming increasingly demanding in terms of oversight and transparency. SUNAFIL has stepped up inspections to ensure compliance with current labor regulations, while SUNAT requires accurate filing of electronic payroll records through PLAME and T-Registro. As of October 1, 2026, the minimum living wage (RMV) is S/ 1,230, according to Supreme Decree No. 015-2026-TR published in El Peruano; the same regulation provides for a second increase that will raise it to S/ 1,300 during the first half of 2027. Each change to the RMV requires a review of payroll, family allowances, and minimum contributions.
Payroll outsourcing in Peru allows companies to focus on their core business, leaving administrative and legal matters in the hands of experts.
Peruvian law establishes the following components of payroll management:
| Component | Description |
|---|---|
| Base Salary | A fixed amount agreed upon in the employment contract, not less than the minimum living wage (S/ 1,230 as of October 2026 for full-time work). |
| Overtime | Additional pay for work outside regular hours, with premium rates as required by law. |
| Bonuses | Additional payments for performance, meeting goals, or other reasons. |
| Employee Benefits | These include CTS, bonuses, vacation pay, family allowance, and profit-sharing, among others. |
| Contributions and Discounts | Employer contributions to EsSalud and deductions from the employee's pay for the AFP or ONP, in addition to statutory withholdings. |
In summary, payroll outsourcing in Peru is key to regulatory compliance and employee satisfaction. If you’re looking for expert advice, you can contact us through our contact page or explore our services at Wiseplan.
Payroll outsourcing in Peru is a comprehensive process that goes beyond the monthly payment of salaries. It involves delegating payroll administration and related legal obligations to a specialized provider, which ensures compliance with labor, tax, and social security regulations.
The payroll outsourcing service in Peru includes:
1. Payroll processing: Calculating salaries, overtime, bonuses, and statutory deductions, ensuring that pay stubs are issued correctly.
2. Management of employee benefits: Calculation and recording of end-of-year bonuses (CTS), performance bonuses, vacation pay, family allowances, profit-sharing, and other benefits required by law.
3. Reporting and Payment of Contributions: Submission of the electronic form (PLAME and T-Registro) to SUNAT, and payment of contributions to EsSalud, AFP, or ONP.
4. Support during audits: Advisory services and assistance during SUNAFIL inspections or SUNAT audits.
Payroll outsourcing in Peru frees the company from operational tasks, but the ultimate legal responsibility to SUNAFIL and SUNAT still rests with the employer. Therefore, it is essential to choose a reliable provider with a proven track record.
Reference example (October 2026) of a worker in Lima enrolled in the ONP, with a monthly salary of S/ 2,500 and no family allowance:
| Concept | Monthly amount |
|---|---|
| Gross compensation | S/ 2,500.00 |
| (−) ONP contribution, 13% (deducted from the employee's pay) | S/ 325.00 |
| (−) Fifth-category income withholding* | S/ 0.00 |
| Net amount payable to the employee | S/ 2,175.00 |
| EsSalud contribution, 9% (paid by the employer) | S/ 225.00 |
| Provision for bonuses (2 × S/ 2,500 ÷ 12) | S/ 416.67 |
| Provision for extraordinary bonus (9% of bonuses ÷ 12) | S/ 37.50 |
| CTS Provision ((S/ 2,500 + 1/6 of the bonus) ÷ 12) | S/ 243.06 |
| Approximate monthly cost for the company | S/ 3,422.23 |
* There is no withholding because the projected annual income (S/ 35,450) does not exceed the deduction of 7 UIT (S/ 38,500, with the UIT set at S/ 5,500 for 2026 by Supreme Decree No. 301-2025-EF). The calculation does not include vacation pay, insurance such as SCTR or Vida Ley, or profit-sharing. If the employee is enrolled in an AFP, the deduction varies depending on the contribution to the fund, the commission, and the insurance premium charged by their AFP.
If you want to see how your company can benefit from delegating this work, be sure to check out the benefits of outsourcing payroll. For more information on how Wiseplan can assist you with payroll management, visit our services page or contact us.
Payroll outsourcing in Peru offers numerous benefits to companies, especially in a context of strict tax oversight and regulatory changes.
Outsourcing payroll management allows companies to optimize their costs, avoid fines, and reduce administrative errors. The service provider ensures that social benefits and tax deductions are applied correctly, thereby maximizing the budget allocated to personnel.
An accurate and transparent payroll system contributes to employee satisfaction and retention, strengthening employees' commitment to the organization.
Payroll outsourcing in Peru ensures compliance with labor and tax regulations, helping to avoid penalties from SUNAFIL and SUNAT. Proper filing of the electronic payroll ensures financial transparency and legal certainty.
| Benefit | Description |
|---|---|
| Error Reduction | Minimizes errors in payroll and benefits calculations. |
| Legal Compliance | It ensures compliance with current labor and tax regulations. |
| Resource Optimization | It enables better allocation of human and financial resources. |
For more information on how to optimize payroll management at your company, visit our services section or contact us for personalized advice.
Payroll outsourcing in Peru faces challenges that can affect both companies and employees. Identifying and managing these challenges is key to avoiding penalties and maintaining a healthy employment relationship.
Misinterpreting the TUO of Legislative Decree 728 or Law 29783 can result in failing to provide benefits or making improper deductions. It is essential that the outsourcing provider stay up to date and be trained in Peruvian labor law.
Errors in the electronic payroll filing (PLAME and T-Registro) with SUNAT can result in fines and notices of noncompliance. It is essential to verify that the information for each employee is correct, as well as their contributions to EsSalud, AFP, or ONP.
Using outdated systems or failing to integrate with the Electronic Tax Return may lead to inconsistencies and delays in filing. It is recommended to use specialized software and train human resources staff.
Errors in the information reported to SUNAT can result in penalties and tax assessments. Regular reviews and specialized consulting are essential to avoid these problems.
| Common Mistake | Consequence | Solution |
|---|---|---|
| Incorrect interpretation of the law | Fines and Penalties | Continuing Education |
| Errors in Contributions and Returns | Fines and Remarks | Periodic review |
| Technical Problems | Calculation and Reporting Errors | Software Update |
| Tax Inconsistencies | Tax Penalties | Tax Consulting |
For more information on how to optimize payroll management in Peru, visit our services page or contact us at Wiseplan.
Selecting the right payroll outsourcing provider in Peru is essential to ensuring efficiency, legal compliance, and operational peace of mind.
The supplier must strictly comply with Peruvian regulations: the Consolidated Text (TUO) of Legislative Decree 728, Law 29783, Law 27626, and Law 29245 in cases of outsourcing or labor intermediation. In addition, the supplier must ensure proper reporting to SUNAT and SUNAFIL.
Verify the provider's experience in the industry, client references, and its ability to adapt to regulatory and technological changes.
Using secure, up-to-date software is key to efficiently managing electronic payroll, pay stubs, and reports to SUNAT.
The provider must offer support during inspections, audits, and legal inquiries, as well as ongoing advice on labor and tax matters.
To learn how Wiseplan can be your strategic partner for payroll outsourcing in Peru, visit our services page or contact us.
Outsourcing payroll in Peru involves carefully evaluating labor and administrative costs, as well as the risks associated with regulatory noncompliance.
The cost structure includes base salary, employee benefits (CTS, bonuses, vacation pay, family allowance, profit sharing), and contributions to EsSalud, AFP, or ONP. The calculation must be accurate to avoid penalties and labor claims.
Companies must take into account mandatory contributions to EsSalud, AFP, or ONP, as well as fifth-category withholdings and other statutory deductions. Outsourcing payroll in Peru helps manage these payments efficiently and in a timely manner.
Inflation and wage policies have a direct impact on payroll costs. It is essential to periodically adjust salaries and benefits to maintain competitiveness and employee motivation.
Payroll outsourcing in Peru allows companies to focus on their core business by delegating administrative and legal tasks to specialists. This results in time savings, fewer errors, and better control of labor costs.
| Concept | Current rule |
|---|---|
| EsSalud Contribution | 9% of compensation, paid by the employer; the base cannot be less than the RMV (gob.pe). |
| ONP (National Pension System) | 13% of the employee's pay, withheld from the employee (SUNAT). |
| AFP (Private Pension System) | Contributions to the fund, plus a commission and insurance premium, are deducted from the employee's pay; the commission and premium vary depending on the AFP. |
| CTS | The following must be deposited within the first 15 calendar days of May and November: one-twelfth of the taxable earnings for each full month of the semester (MTPE guidelines). |
| Bonuses | A full paycheck in July and another in December for a full semester, plus a special bonus of 9% (6.75% if the employee is enrolled in an EPS) (SUNAFIL). |
For more information on how Wiseplan can help your company with payroll outsourcing in Peru, visit our services page or contact us directly.
Payroll management in Peru is governed by a robust legal framework that protects workers' rights and defines employers' obligations.
The Consolidated Text of Legislative Decree 728 (Supreme Decree 003-97-TR) regulates employment relationships, establishing the minimum rights and benefits for workers, such as minimum wage, vacation time, severance pay, and bonuses.
SUNAFIL oversees compliance with labor regulations, while SUNAT monitors the proper filing and payment of electronic payroll reports (PLAME and T-Registro). Both agencies may impose penalties in the event of noncompliance.
If payroll outsourcing is carried out through subcontracting or intermediary arrangements, it must comply with Law 29245 and Law 27626, respectively, to ensure the labor rights of subcontracted workers.
Companies should stay informed about regulatory updates and the caps on social security contributions and benefits. For official information, consult the MTPE, SUNAFIL, and SUNAT.
For more information on how Wiseplan can help your company comply with current regulations, visit our services page or contact us.
Effective October 1, 2026, the amount is S/ 1,230 per month for the private sector, according to Supreme Decree No. 015-2026-TR published in *El Peruano*. The same regulation provides for a second phase that will raise the amount to S/ 1,300 during the first half of 2027.
The employee’s payroll is deducted for social security contributions: 13% if enrolled in the ONP, or the contribution to the fund plus the commission and insurance premium if enrolled in an AFP. The EsSalud contribution, which is 9% of earnings, is paid by the employer and is not deducted from the pay stub.
The CTS is deposited within the first 15 calendar days of May and November. Bonuses are paid in July and December; each is equivalent to one month’s pay if the employee worked the entire semester, plus an extraordinary bonus of 9% (6.75% for those enrolled in an EPS).
With the Electronic Form, which consists of two parts: the T-Registro, where employees are added and removed, and the PLAME, the monthly report on wages, contributions, and withholdings.
Your company remains the employer and is accountable to SUNAFIL and SUNAT. That’s why it’s a good idea to use a provider that delivers reports and supporting documentation for each calculation, such as Wiseplan’s payroll outsourcing service.
Do you need help with payroll outsourcing in Peru?
Wiseplan has extensive experience helping companies in Lima and throughout Peru.
