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.
PLAME and T-Registro enable companies to comply with current regulations, ensure that workers have access to their labor rights, and avoid penalties for noncompliance. In addition, they are essential tools for audits conducted by SUNAT, the Ministry of Labor and Employment Promotion (MTPE), and SUNAFIL.
The T-Registro is the module where data on all employees, retirees, trainees, and third parties associated with the company are recorded. Detailed information must be entered here, such as personal information, start date, type of contract, job title, employment status, and enrollment in EsSalud, an AFP, or an ONP, among other details. It is important to register an employee in the T-Registro before they begin work, as well as to promptly record terminations and any relevant changes to the employment relationship.
For its part, the PLAME is the monthly statement used to report the amounts paid to each employee, including wages, bonuses, family allowances, CTS, EsSalud contributions, AFP/ONP withholdings, and other items. This form must be submitted every month, even if there are no transactions, to avoid fines.
A common mistake is entering incomplete or outdated data into the T-Registro, which can affect workers’ EsSalud coverage or the proper reporting of social benefits. Therefore, it is advisable to periodically review the information and seek specialized advice from payroll outsourcing or human resources consulting firms to avoid unforeseen issues.
In summary, both the PLAME and the T-Registro are cornerstones of labor and tax compliance in Peru. Proper management of these systems not only protects the company in its dealings with the authorities but also guarantees the rights of its workers.
Every company that has employees on its payroll must fulfill the following monthly obligations to SUNAT:
The T-Registro is the module where data on workers, pensioners, service providers, beneficiaries, and employers is recorded. It is mandatory to keep the following information up to date:
For example, if a company in Lima hires a new employee, it must register the hire in the T-Registro before the employee begins work. If an employee leaves the company, the termination must be registered within a maximum of 5 business days.
A common mistake in managing the T-Registro is failing to update information when an employee changes positions or contract types. This can lead to findings during SUNAFIL audits or problems for employees accessing EsSalud. Additionally, it is important to note that the information recorded in the T-Registro serves as the basis for PLAME reporting and social benefits, so any inconsistency can affect both the company and the employee.
PLAME is the module used to report the monthly wages, contributions, and deductions for all employees on the payroll. It includes:
The information reported in PLAME must match the information on the pay stubs provided to employees.
Failure to file or pay contributions on time may result in fines from SUNAT and SUNAFIL, as well as the suspension of workers’ access to social benefits. Effective internal controls and the use of specialized payroll processing tools help minimize errors and ensure regulatory compliance. For companies with operations in different regions of Peru, it is advisable to centralize the management of the Electronic Payroll System and train the staff responsible for keeping up to date with current labor regulations.
If you're looking to optimize these processes, you may want to consider outsourcing payroll or seeking human resources consulting to ensure compliance and efficiency in managing your staff.
The monthly process for fulfilling these obligations typically involves the following steps:
The deadline for filing and paying the PLAME varies depending on the last digit of the company's RUC. It is recommended that you check the schedule published by SUNAT on a monthly basis.
In practice, following these steps requires coordinated efforts among the human resources and accounting departments and, in many cases, external consultants. For example, it is essential that any new hire, termination, or change in employee information be reported immediately to avoid omissions in the T-Registro, since SUNAT and SUNAFIL may audit and impose penalties for failure to update information or for incomplete information.
To avoid these problems, it is advisable to establish an internal task schedule and train the responsible staff on how to use the electronic payroll system. In addition, using an outsourced payroll service can be an effective alternative for companies seeking efficiency and regulatory compliance.
If you have any questions or are subject to an audit, we recommend consulting with human resources consulting specialists or contacting SUNAT directly through its official channels.
Suppose a service company in Lima has 20 employees on its payroll. In October 2026, each employee receives the Minimum Living Wage (S/ 1,230). The company must:
Compliance with these obligations is essential to avoid penalties from SUNAT or SUNAFIL and to ensure that employees have access to their statutory benefits. For example, the company must ensure that the information in the T-Registro matches its internal payroll records, including hire dates, contract type, and up-to-date personal information.
In Peru, it is common for medium-sized companies to delegate these processes to a human resources department or to an external service specializing in payroll outsourcing. However, the ultimate responsibility always rests with the employer.
Common mistakes include failing to report family allowances, filing after the deadline, or entering incomplete information in the T-Registro, which can lead to audits or penalties. For this reason, it is advisable to seek specialized advice, such as that offered by Wiseplan through its human resources consulting and labor law defense services, should any dispute or request from SUNAFIL arise.
| Obligation | Tool | Person in Charge | Deadline |
|---|---|---|---|
| Register employee hires and terminations | T-Registration | Employer | Before the start / 5 business days after termination |
| Report Compensation and Contributions | PLAME | Employer | According to the SUNAT schedule |
| Pay Contributions and Taxes | PLAME / SUNAT | Employer | According to the SUNAT schedule |
| Issue a pay stub | Spreadsheet | Employer | Monthly |
Remember that properly managing the electronic payroll system and meeting monthly obligations not only help you avoid penalties but also strengthen the employer-employee relationship and the company’s reputation among its employees and the authorities.
Failure to comply with obligations related to PLAME and T-Registro may result in administrative and tax penalties. SUNAFIL and SUNAT may impose fines for:
In addition, failure to register or file a report may result in labor-related issues, lawsuits, and a loss of benefits for workers.
In the case of the T-Registro, failure to properly register employees prevents them from accessing benefits such as social security health insurance (EsSalud) and pension coverage. Failing to register an employee from the date of hire affects their timely access to medical care, the accumulation of time toward the CTS, and their eligibility for bonuses or profit-sharing. For example, if a worker is not listed in the T-Registro, their family may be left unprotected in the event of a health emergency.
With regard to PLAME, filing late or with errors can result in tax penalties that vary depending on the size of the company and whether it is a repeat offense. In addition, SUNAT may consider the failure to pay contributions to EsSalud, ONP, or AFP on time as tax evasion, which exposes the employer to audits and penalty proceedings. A common mistake is failing to update employee information in the PLAME following a promotion or salary change, which affects the accurate calculation of contributions and benefits.
To avoid these risks, it is essential to implement internal controls and conduct periodic reviews of compliance with the Electronic Payroll System. Specialized advice, such as that offered by Wiseplan, helps prevent errors and optimize labor and tax management.
The main regulations governing the use of PLAME and T-Registro are:
It is important for companies to periodically review regulatory updates and consult with human resources consulting specialists to avoid unforeseen issues.
Compliance with regulations regarding the registration and filing of the electronic payroll is essential to ensuring transparency and legality in the employment relationship. For example, the Consolidated Text of Legislative Decree 728 establishes the obligation to register all employees on the payroll, ensuring access to benefits such as CTS, bonuses, and vacation pay. Likewise, Law 29733 requires the protection of employees’ personal data when registering and processing information in the T-Registro and PLAME systems, which entails implementing adequate security measures to prevent data breaches or misuse.
New regulations may be issued or existing ones amended each year, so it is advisable to monitor announcements from SUNAT and the MTPE, as well as publications in *El Peruano*. SUNAFIL, for its part, may monitor compliance with these obligations by requesting information on registrations and deregistrations in the T-Registro, as well as the correct reporting in the PLAME. A common mistake is failing to update employee information or not reporting salary changes in a timely manner, which can result in administrative penalties.
Failure to comply with regulations can result in fines and damage the company’s reputation. For example, failing to report employees on the electronic payroll form may be detected during a SUNAFIL inspection, which could also result in the retroactive payment of benefits. For this reason, many companies opt for specialized payroll outsourcing services to ensure full compliance with all legal obligations.
For more information on how to comply with Peruvian labor regulations and avoid potential penalties, please visit our human resources consulting section or contact Wiseplan directly.
Proper management of PLAME and T-Registro is essential for complying with monthly obligations to SUNAT and avoiding fines or audits. Designating a person in charge—whether an in-house specialist or an external vendor—allows you to maintain control over the processes and respond promptly to the authority’s requests. It is recommended that this person have experience with Peruvian regulations and a thorough understanding of the Electronic Tax Return’s features.
Ongoing staff training is essential, as regulations and procedures may change due to updates from SUNAT or legal changes. Using up-to-date computer systems with security backups helps prevent data loss and facilitates the accurate recording of information regarding employees, compensation, benefits, and contributions. Additionally, these systems allow for the rapid generation of reports and ensure compliance with the filing deadlines established by SUNAT.
Periodic internal audits are an effective tool for detecting and correcting errors before they are identified by SUNAT or during a SUNAFIL inspection. For example, it is common to find unintentional omissions in the reporting of employee hires or terminations in the T-Registro, or discrepancies in the amounts of contributions to EsSalud, AFP, or ONP. A rigorous internal control system helps identify these issues early on and prevents penalties.
For growing companies or those with complex payroll structures, using payroll outsourcing services can be an efficient solution. A specialized provider ensures that your payroll is always up to date with regulatory changes and brings expertise in managing contingencies, thereby reducing operational risk. If you have questions about how to implement best practices in these processes, you can seek advice from a human resources consulting firm to strengthen your internal management.
Remember that responsible management of PLAME and T-Registro not only complies with the law but also contributes to transparency and trust within the organization.
Payroll outsourcing is governed by Law 29245 and Law 27626, and may be a good option when a company seeks to:
Outsourcing the payroll process allows companies to ensure timely and accurate compliance with all obligations to SUNAT and the Ministry of Labor, including the monthly PLAME filing and updating the T-Registro. Additionally, it helps prevent omissions that could result in fines or audits by SUNAFIL.
Another important advantage is access to experts in Peruvian labor regulations, who stay up to date on changes such as increases in the Minimum Living Wage or modifications to the reporting of social benefits such as CTS, bonuses, or EsSalud. This is especially relevant given the constant legal and tax updates published in *El Peruano*.
A common mistake in self-managed payroll processing is failing to update data in the T-Registro, which can lead to inconsistencies with the PLAME and potential findings during an audit. Outsourcing ensures that these processes are carried out correctly, minimizing risks.
At Wiseplan, we assist companies in Lima and other regions with comprehensive payroll management, compliance with PLAME and T-Registro requirements, and representation before SUNAFIL or SUNAT. If you need advice, you can contact us here.
Having the right resources and links is essential for employers to meet their monthly obligations to SUNAT, especially when it comes to correctly filing reports in PLAME and managing employee registrations and terminations in T-Registro. Direct access to official portals, such as SUNAT’s Electronic Form portal, allows employers to stay up to date on regulatory changes, filing deadlines, and procedures for submitting employment information.
SUNAT and the Ministry of Labor and Employment Promotion (MTPE) publish guides, manuals, and frequently asked questions regarding the use of PLAME and T-Registro, which are useful for avoiding common errors in tax returns, such as omitting employees, incorrectly recording personal data, or failing to update relevant information (for example, changes in pension plans or contract types).
In addition, SUNAFIL provides resources on labor inspections and best practices for labor compliance, which are particularly relevant for companies seeking to avoid penalties for violations related to payroll record-keeping and reporting. Reviewing these materials can help companies anticipate potential issues that may arise during a labor inspection.
Having the support of experts in human resources consulting or labor litigation can be key to resolving complex issues and ensuring regulatory compliance when managing the electronic payroll, filing the PLAME, and properly maintaining the T-Registro. Additionally, if your company is in the process of growing, you can rely on talent search and recruitment services to ensure that the onboarding of new employees complies with legal requirements from the very beginning.
Remember that proper compliance with these obligations not only helps avoid penalties and fines but also strengthens the company’s image in the eyes of employees and authorities. Staying informed and seeking expert advice is a key investment in comprehensive human resources management in Peru.
Failure to register an employee in the T-Registro may result in fines from SUNAFIL and SUNAT, as well as expose the company to labor-related risks and lawsuits. It is mandatory to register the employee before they begin work.
PLAME returns must be filed and payments made monthly, following the schedule published by SUNAT based on the last digit of the RUC. It is important not to miss the deadlines to avoid penalties.
You must update personal, employment, and social security information, as well as employee and beneficiary enrollments and terminations. Keeping this information up to date is key to avoiding objections or fines.
Yes, the pay stub is mandatory and must be issued and provided to each employee on a monthly basis. It must include all items reported in the PLAME.
Yes, you can choose to outsource payroll, provided that you comply with outsourcing regulations. This helps reduce risks and ensure compliance with labor and tax obligations.
Do you need help with PLAME and T-Registro?
Wiseplan supports companies in Lima and other regions of Peru with their human resources management.
