Employer Tax Contributions

Tax Type	Rate	Base
EsSalud (Health Insurance)	9%	Employee's monthly remuneration
SENATI (Industrial Training)	0.75%	Total monthly payroll (for applicable industries/companies with 20+ employees)
SCTR (Complementary Risk Work Insurance)	Varies	Employee's remuneration (for high-risk activities)
CTS (Compensation for Length of Service)	~9.72%	Employee's gross salary

Filing & Compliance

• Monthly declaration: PLAME (Planilla Mensual de Pagos) and PDT Remuneraciones (Form 601) due monthly, based on RUC schedule (typically 14th to 24th of following month).
• Annual Income and Withholding Certificate: Provide to employees by March 1st of the following year.
• Income tax withheld from employee salaries must be submitted to SUNAT by established monthly deadlines.

In Peru, employers must deduct various taxes and contributions from employee salaries, remitting them to the appropriate government agencies. This overview covers the key deductions for 2025. Note that as of today, February 5, 2025, some of the official rates and figures for 2025 may not be finalized, so these values represent the latest available and are subject to change.

Income Tax

• Progressive Rates: Income tax is withheld based on a progressive scale. The tax unit (UIT) value for 2025 is PEN 4,600, though this needs further confirmation.
• Tax Brackets (based on 2024 rates, pending 2025 updates):
  • Up to 5 UIT: 8%
  • 5 to 20 UIT: 14%
  • 20 to 35 UIT: 17%
  • 35 to 45 UIT: 20%
  • Above 45 UIT: 30%

Social Security (Essalud)

• Employee Contribution: While the employee does not directly see this as a deduction, it constitutes a portion of their total compensation package that the employer pays to Essalud (9% of the employee's salary, up to a maximum amount based on the current UIT)

Pension Fund (AFP)

• Employee Contribution: Employees contribute between 12.50% and 13.00% of their salary to their chosen AFP. The employer withholds and remits this contribution.

Additional Deductions

• Standard Deduction: Residents are entitled to a standard deduction of 7 UIT against income from employment or self-employment, plus 3 additional UIT for other personal expenses, which may need proper documentation for validation. This remains constant for 2025, pending any legislative changes.
• Other Deductions: There are provisions for deductions related to charitable contributions, limited to a percentage of net taxable income.

Employer Obligations

• Besides withholding and remitting employee contributions, employers pay Essalud contributions for their employees and may also face obligations related to 13th and 14th-month payments.
• Employers can benefit from deductions by hiring employees aged between 18 and 29 years old (50% of employee salary, subject to specific conditions), and for expenses related to Research and Development, though the specifics require further consultation.

Important Considerations

• Tax Unit (UIT): The annual update to the UIT value is crucial for all calculations, and precise amounts will need confirmation from official sources when published.
• Year-End Adjustment: A year-end adjustment reconciles any overpaid or underpaid income tax.
• Compliance: Employers must adhere to T-Registro reporting requirements and use the AFPnet system for pension contributions.

This information is for general guidance and reflects our best understanding as of February 5, 2025. It's vital to consult official resources or legal counsel for specific situations and updated 2025 regulations once officially announced.