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.
If you're looking for a more comprehensive list of providers—including accounting firms and companies that specialize in SMEs—check out our comparison of payroll outsourcing companies in Peru. Here, we focus on a specific profile: the medium-sized company that can no longer handle payroll “in-house” but also doesn’t want to set up a full-fledged compensation department.
In Peru, “payroll” and “planilla” are used interchangeably. The English term is commonly used in subsidiaries of foreign groups and in companies that report to a parent company, while “planilla” is the term used in local regulations. An outsourced payroll service in Peru involves a specialized provider calculating your employees’ compensation, issuing pay stubs, filing tax returns with SUNAT, recording new hires and terminations, calculating employee benefits, and delivering the information ready for payment and accounting. The employees remain your own: the provider manages the process but does not hire the staff.
Medium-sized companies—say, those with between 50 and 500 employees—face a unique situation. They are too large for an external accountant to manage payroll safely using a spreadsheet, but often too small to justify an in-house compensation team with analysts, a legal specialist, and their own system. Furthermore, they often face the same complexities as a large company: multiple locations, different employment regimes, variable commissions, overtime, employees receiving family allowances, staff on confidential payroll, and a finance department that requires monthly labor cost reports.
Added to that is the fact that the Peruvian work calendar concentrates heavy workloads into just a few months. In May and November, the CTS is deposited; in July and December, bonuses are paid along with the extraordinary bonus; every month, the PLAME must be reported according to SUNAT’s schedule; and every hire or termination must be recorded in the T-Registro. When the internal team consists of only one or two people, any absence, resignation, or regulatory change becomes a risk for error.
The reasons we hear most often from medium-sized companies evaluating a payroll service are quite similar, regardless of the industry:
Outsourcing does not mean washing your hands of the matter. The company remains the employer and is accountable to the authorities. What changes is that the calculations, controls, and documentation are handled by a team that does this every day, using processes and reviews that a small organization would find difficult to replicate.
This is the core section of the guide. Providers typically offer very similar lists of services; the difference lies in how they commit to delivering them. These are the points we recommend requiring in writing in the proposal and the contract.
The SLA (service level agreement) is a commitment to deadlines. For a medium-sized company, it must include, at a minimum: the latest date of the month by which you submit updates (hires, terminations, overtime, commissions, leave, and discounts); the date by which you receive the preliminary payroll for review; how much time you have to review it; when the final payroll and the files for the bank are delivered; and the date by which pay stubs are issued. Also request that the SLA cover months with special payroll requirements: May and November for the CTS, and July and December for year-end bonuses.
A good SLA also defines what happens if the provider fails to comply: how the issue is escalated, who is responsible, and whether there are penalties or compensation. If the proposal simply states “we deliver on time” without specifying dates, it is not an SLA.
SUNAT’s Electronic Form consists of two components: the T-Registro, where employee registrations, terminations, and data changes are recorded, and the PLAME, the monthly report on wages, contributions, and withholdings. The service provider must handle both, comply with the deadline schedule published by SUNAT, and provide you with proof of filing each month.
Ask how they reconcile PLAME with the calculated payroll and actual payments, and who makes corrections if SUNAT notices anything. If you want to review what each obligation entails, we explain it in detail in our guide on PLAME, T-Registro, and employer obligations to SUNAT.
The CTS is paid within the first 15 calendar days of May and November. It is equal to one-twelfth of the computable remuneration for each full month of the semester, and that computable remuneration includes one-sixth of the bonus. Bonuses, according to Law 27735, consist of one payment in July and another in December for each full semester, plus an extraordinary bonus of 9% (6.75% if the employee is enrolled in an EPS).
The general formulas are well known; errors arise in specific cases: employees who joined midway through the semester, unexcused absences, variable commissions that must be averaged, changes in the bank account for the CTS, or employees who left the company. Insist that the provider give you a breakdown of the calculations for each employee—not just the total—and that they be able to explain each amount if an employee files a claim.
The contribution to EsSalud is 9% of earnings and is paid by the employer, with a minimum base equivalent to the RMV. The contribution to the ONP is 13% and is deducted from the employee’s pay. In the case of the AFPs, the deduction includes the contribution to the fund, the commission, and the insurance premium; the commission and premium vary by administrator, so there is no single percentage. The employer must keep each employee’s enrollment information up to date, apply the current rates for each AFP, and prepare the payroll files.
You must also calculate the fifth-category income tax withholding, taking into account the deduction of 7 UITs (S/ 38,500 in 2026, with a UIT of S/ 5,500), and apply it correctly when there are bonuses, incentives, or income from other employers.
The spreadsheet contains sensitive personal data: identification documents, bank accounts, salaries, court-ordered deductions, health information related to leave, and family members’ information. Law 29733 on the Protection of Personal Data requires that such data be handled with appropriate security measures. When you outsource this process, your provider becomes the data processor for that information.
Insist on a confidentiality agreement; ensure that the contract governs the handling of personal data; and ask the provider to explain which members of their team have access to the information, how it is transmitted (never via unsecured email with unprotected files), where it is stored, and how it is deleted once the service ends. If your company needs a confidential spreadsheet for management, ask how it is separated from the rest of the process and who has access to it.
In a company with 50 to 500 employees, repetitive inquiries take up a lot of time: “Can you resend my pay stub?” “How many vacation days do I have left?” “When will the CTS be deposited?” A self-service portal where each employee can download their pay stubs, review their information, and manage requests reduces that workload. For the HR department, an extranet with access to reports, payroll data, and documents speeds up the month-end closing process.
Request a demo of the portal using test data. Verify that it works properly on a cell phone, that the tickets can be downloaded, and that access requires a unique username and password.
The payroll process ends in accounting. The vendor must provide the journal entry for compensation and accruals (vacation pay, CTS, bonuses) using your chart of accounts and cost centers, in a format that your ERP or accounting firm can import without further processing. If you are a subsidiary of an international group, ask if they can map the accounts to the corporate chart of accounts.
Beyond the payroll, management needs information: total labor costs by department or location, overtime trends, turnover, accrued provisions, and comparisons to the budget. Ask for examples of standard reports and inquire whether they can be customized. A vendor that only provides the payroll in PDF format forces your team to reconstruct the data every month.
A medium-sized company should not use a generic email address. It requires a designated contact person with a first and last name, a backup when that person is unavailable, and committed response times for both routine and urgent inquiries. Ask how many clients each account manager handles: if the client base is very large, your deal will be competing with those of many other companies in the same week.
It’s the clause that no one reads when signing the contract but that everyone needs when switching providers. The contract must specify what information you’ll receive if you terminate the relationship: payroll histories, calculation bases for severance pay (CTS) and bonuses, vacation balances, digitized personnel files, PLAME certificates, and files in open formats (not just PDF). It should also outline the delivery timeline and support provided during the transition. Without this, switching providers can be so costly that you end up stuck with a service that no longer meets your needs.
The National Superintendency of Labor Inspection (SUNAFIL) verifies that employers comply with labor regulations. With regard to payroll, inspections typically review the registration of workers in the electronic payroll system, the issuance of pay stubs, the full and timely payment of wages, the deposit of the CTS, the payment of bonuses, working hours and overtime, vacation time, and social security contributions.
Violations are classified as minor, serious, or very serious, according to the General Labor Inspection Law and its regulations. Fines are expressed in UITs, and their amount depends on two factors: the severity of the violation and the number of affected workers, with different scales based on the size of the company. That is why it makes no sense to speak of a “standard fine”: the same violation can result in a very different cost depending on whether it affects 5 workers or 300. Before making a decision, consult the current table in the official regulations or speak with an employment lawyer.
What we can say with certainty is where the most common risks lie in a medium-sized company:
In addition to the fine, a payroll error can lead to refunds, interest charges, employee claims, and, in some cases, lawsuits. That’s why it’s important for your payroll provider not only to perform the calculations but also to have legal expertise in labor law to support you during an audit and, if necessary, in legal proceedings. At Wiseplan, that support is provided by the same team through our labor law defense service.
An important point in the contract: The employer, not the supplier, is liable to SUNAFIL. Therefore, the contract must specify who bears the cost of fines and recalculations when the error is attributable to the supplier.
We review the providers that most frequently appear when a medium-sized company searches for payroll services for medium-sized companies in Lima. The information for each provider comes from what is stated on its official website (the links are in the references section). We do not publish third-party rates because they vary depending on the number of employees, payroll plans, and additional services.
Wiseplan is a human resources consulting firm with an office in San Isidro, Lima. Its payroll outsourcing service includes payroll calculation and payment with reporting, document management (contracts, addenda, vacation, leave, and absences), pay stub issuance, PLAME reporting, employee onboarding and offboarding in the T-Registro, calculation of CTS and bonuses, EsSalud contributions, and ONP or AFP deductions. Clients access the information via an extranet, and employees have access to a self-service portal. Optional services include confidential payroll processing for senior management and biometric attendance tracking.
What sets it apart is that a single company handles payroll, labor defense, talent acquisition, and HR consulting, so the same team that processes payroll can coordinate with labor attorneys if an inspection or complaint arises, and with the recruitment department as the company grows.
Ideal for: medium-sized companies with 50 to 500 employees and subsidiaries of international groups that want a single point of contact for payroll, labor law issues, recruitment, and HR consulting.
Adecco is a global human resources firm with an office in Santiago de Surco. Its Adecco Payroll service is presented as a comprehensive payroll calculation and administration solution that, according to its website, covers payroll calculation and payment, the processing of employee benefits, AFP contributions, and PDT PLAME payments, accounting close with payroll entries and provisions, vacation management, employment documents, and reports, as well as legal advice on labor matters. It also offers recruitment and RPO services.
Suitable for: medium and large companies looking for a global brand provider that can combine payroll services with recruitment.
BDO is an international auditing and consulting network. In Peru, its Business Services & Outsourcing division offers payroll and personnel management services, as well as accounting outsourcing, electronic bookkeeping, tax compliance, treasury management, and SAP-based accounting outsourcing.
Suitable for: companies—typically subsidiaries of foreign groups—that want to centralize payroll, accounting, and tax obligations with an auditing firm.
EY offers a payroll outsourcing service in Peru that, according to its website, includes payroll processing (determination of income, contributions, and deductions), civil servant payroll, and HR support on-site support, assistance with implementing the payroll module of an ERP system, process assessments, quality control checklists, and dashboards displaying payroll master data.
Recommended for: companies with complex payroll structures, executive payroll, or an ERP system currently being implemented.
RSM is another international auditing and consulting network. Its Payroll & Human Resources Outsourcing service in Peru includes the preparation and monthly or biweekly filing of payroll, the recovery of subsidies from EsSalud, compliance with obligations to labor authorities, the preparation of tax and contribution forms, data entry into the T-Registro system, payroll accounting entries, and cloud-based storage of personnel files. It also offers recruitment and employee evaluation services.
Suitable for: companies that value the support of an international network and prioritize receiving EsSalud subsidies.
Tawa is a Peruvian staffing services company with an office in Magdalena del Mar. It operates in three areas: employment placement and process outsourcing, talent acquisition, and payroll outsourcing. For payroll, it offers comprehensive management, a dedicated team of specialists, in-house attorneys for consultations and support during audits and inspections, and its cloud-based Workin system, which includes electronic pay stubs, vacation approval, and reports. The company states that it holds ISO 27001 certification for information security.
Best suited for: companies with a large number of employees that need a robust self-service platform and, in some cases, staff to assist users.
The table summarizes what each provider publicly states. Use it as a starting point and confirm the scope in the commercial proposal.
| Supplier | Signature Type | Reported payroll | Additional Services | Ideal Profile |
|---|---|---|---|---|
| Wiseplan | HR Consultant (San Isidro) | Payroll calculation and payment with reporting, pay stubs, PLAME, T-Registro, CTS, bonuses, EsSalud, ONP/AFP, extranet, and self-service; optional confidential payroll and biometric options | Labor law representation, talent acquisition, HR consulting | Medium-sized companies (50–500) and subsidiaries of international groups |
| Adecco Peru | Global Human Resources | Payroll calculation and payment, employee benefits, AFP, PDT PLAME, month-end closing, vacation, reports | Labor and Employment Legal Consulting, Recruitment, RPO | Medium and large companies seeking a global brand |
| BDO Peru | Auditing and Consulting | Payroll Management and Human Resources Administration | Accounting, Electronic Books, Tax, Treasury, SAP | Subsidiaries that centralize payroll and accounting |
| EY Peru | Consulting and Managed Services | Payroll processing, civil servant payroll, quality control, dashboards | HR In-House Team, ERP Implementation, Diagnostics | Corporations with complex payrolls |
| RSM Peru | Auditing and Consulting | Monthly or biweekly payroll, T-Registro, journal entries, cloud-based files | EsSalud Subsidy Reimbursement, Recruitment | Companies Seeking an International Network |
| Tawa | Staffing Services | Comprehensive payroll management, Workin system, electronic pay stubs, ISO 27001 | In-house attorneys, labor mediation, talent acquisition | Large Spreadsheets with Self-Service Features |
When you receive two or three proposals, it's tempting to compare the monthly price per employee. This is a useful figure, but only if the scope of work is the same. We suggest following this four-step method.
Before requesting quotes, describe your situation on one page: number of employees and projected headcount over the next 12 months, locations, employment arrangements, pay frequency (monthly or biweekly), variable pay components (commissions, overtime, bonuses, travel allowances), employees subject to court-ordered wage deductions, confidential payroll staff, accounting system or ERP, paying bank, and the reports currently required by management or the parent company. Send the same form to all vendors: this way, the proposals will be comparable.
Request that each provider specify what is included in the base rate and what is billed separately. The items most frequently excluded from the base price are: settlement of severance benefits, calculation of the fifth income bracket based on income from other employers, recovery of subsidies, assistance with inspections, customized reports, confidential payroll, attendance tracking, and initial onboarding.
The first three months determine the success of the service. Ask how long the implementation will take, what information they need, whether they will run a parallel payroll before taking over the process, and how they will reconcile legacy balances for vacation, severance pay, and bonuses. A provider that promises to start “next month” without running a parallel payroll or performing a reconciliation is shifting the risk to your company.
Ask who handles complex labor law issues: a termination, an employee on extended leave, or an overtime claim. If the provider doesn’t have in-house labor lawyers or an agreement with a law firm, you’ll have to coordinate with two providers every time a problem arises.
Use this list during your meeting with each supplier. If any of the points are unclear, ask them to include them in writing in the proposal.
In practice, the problems we see in medium-sized companies that are changing their business model tend to be recurring:
Not all companies need a full-service provider. If your payroll is simple and stable, and you already have a trusted labor consulting firm, a provider that specializes solely in payroll calculations may be sufficient. However, there are situations where consolidating services saves time and reduces risks:
That’s the Wiseplan model: payroll, employment defense, recruitment, and consulting—all through a single point of contact at our San Isidro office. If you’d like to learn more about how outsourcing works in general, our guide to payroll outsourcing companies complements this article.
This involves outsourcing payroll calculation and administration: salaries, pay stubs, PLAME, T-Registro, CTS, bonuses, EsSalud contributions, and ONP or AFP deductions. The employees remain employees of your company; the provider manages the process and delivers the information ready for payment and accounting.
There is no set number, but medium-sized companies—with 50 to 500 employees—tend to benefit the most: they have the complexity of a large company (offices, variables, compensation plans, reports to management) without a full-fledged compensation department. This also works well for subsidiaries of international groups that must report to their parent company.
An SLA with completion dates, submission of PLAME and T-Registro with supporting documentation, a calculation report for CTS and bonuses, confidentiality and data processing in accordance with Law 29733, a self-service portal, accounting entries, reports, a designated point of contact, liability for errors on the provider’s part, and a clause for an orderly termination.
It depends on the severity of the violation (minor, serious, or very serious), the number of affected employees, and the size of the company; fines are expressed in UITs. Therefore, there is no single fixed amount: consult the current table in the official regulations or speak with an employment lawyer.
Because a single provider handles your entire payroll—including an extranet, self-service options, and confidential and biometric payroll solutions—along with labor defense, recruitment, and HR consulting, all from its office in San Isidro. Learn more about our payroll outsourcing service or contact us.
Is your medium-sized company considering a payroll service?
We'll show you how we work on the spreadsheet in Wiseplan and send you a proposal with an SLA, scope, and a clear plan of action in writing.
