AFP or ONP. CTS & gratificaciones. Peru payroll, owned.
Peruvian payroll is not a configuration exercise. It demands a live pension-routing engine that tracks each worker’s AFP-versus-ONP system, caps the prima de seguro at the quarterly RMA ceiling while fund and commission run uncapped, computes UIT-based 5th-category withholding, and provisions CTS and gratificaciones with the Ley 30334 bonificación — all filed monthly via PDT-PLAME to SUNAT. Most providers deliver two of these. Mercans delivers all of them — on a single proprietary stack with no intermediaries.
native payroll
vs nearest peer
since inception
- UIT 2025
- S/ 5,350
- Minimum Wage (RMV) 2025
- S/ 1,130 / month
- EsSalud · Employer
- 9% of gross (uncapped)
- ONP Public Pension
- 13% of gross (employee)
- AFP Private Pension
- ∼12.92% (fund + seguro + com.)
- AFP Prima de Seguro
- 1.37% (capped at RMA)
- 5th-Category Income Tax
- 8%–30% progressive (UIT)
- Tax-Free Allowance
- 7 UIT = S/ 37,450 / year
- CTS Deposit
- ∼1 month/yr · 15 May + 15 Nov
- Gratificaciones
- Full salary · Jul + Dec
- Bonificación Extraordinaria
- 9% of each gratificación
- Working Time
- 48 hours / week
- Annual Leave
- 30 calendar days/yr
- Severance (despido)
- 1.5 salaries/yr · cap 12
- PDT-PLAME Filing
- Monthly · SUNAT cronograma
Getting Peru payroll “mostly right” is the most expensive mistake
Peru’s regulators don’t grade on a curve. SUNAT cross-references the monthly PDT-PLAME against income tax withholding and EsSalud declarations automatically — discrepancies trigger correction demands with interest before formal audit notices issue. The SBS supervises AFP remittance accuracy through AFPnet. SUNAFIL labour inspectors reclassify locación de servicios contracts retroactively. None of these failures announce themselves — they accumulate silently until an inspection makes them very visible.
AFP vs ONP system mis-handling
Each employee belongs to either a private AFP or the public ONP — never both. Routing contributions to the wrong system, or charging the AFP prima de seguro above the quarterly RMA ceiling (while fund and commission run uncapped), triggers SBS/AFPnet rejections and SUNAT correction demands plus interest on under-declared amounts.
CTS deposit timing (May / Nov)
Compensación por Tiempo de Servicios must be deposited into the employee’s chosen account by the 15th of May and the 15th of November each year. Late or short deposits generate SUNAFIL fines scaled by company size and number of affected workers, plus mandatory back-deposit with interest.
Gratificaciones + 9% bonificación error
Full-salary gratificaciones are due in July and December, each accompanied by the Ley 30334 bonificación extraordinaria of 9% of the gratificación (6.75% where the worker has an EPS). Omitting the bonificación, or applying the wrong rate, is a leading SUNAFIL labour-claim trigger.
5th-category withholding on stale UIT
Annual 5th-category tax projects income, deducts 7 UIT, then applies the progressive scale. Using a prior-year UIT (instead of S/ 5,350 for 2025) or the wrong bracket mis-states every monthly withholding and produces a year-end reconciliation gap that SUNAT bills back with interest.
The three types of providers who struggle with Peru
Global Aggregator Platforms
Aggregator platforms operate through a partner network in Peru — they don’t own the entity, don’t file PDT-PLAME with SUNAT directly, and can’t model the AFP-versus-ONP routing per employee. When SUNAT or SUNAFIL issues a request, the instruction travels: platform → local partner → your compliance exposure.
- ×No direct SUNAT PDT-PLAME / AFPnet filing — partner intermediary
- ×AFP vs ONP routing and prima de seguro cap logic absent or partner-dependent
- ×CTS and gratificaciones provisioning handled manually
- ×Regulatory updates filtered through partner SLAs, not live
Large Global Payroll Incumbents
Incumbents have Peru coverage — in name. Legacy systems struggle when the UIT changes annually, when AFP commission rates shift, or when the prima de seguro RMA ceiling updates each quarter — the kind of moving parts that aren’t in a core configuration table.
- ×UIT and 5th-category bracket updates require manual configuration
- ×Prima de seguro RMA ceiling tracking hardcoded, not dynamic
- ×No CTS / gratificaciones scenario engine across hire and exit
- ×Long implementation timelines — Peru not a core market
Local Peruvian Firms
Local Peruvian accounting firms know SUNAT and the planilla market — but they can’t scale with you. No proprietary payroll technology, no HRIS integration, no multi-country consolidation, and no data security certifications multinationals require. Fine for 10 employees. Inadequate at 100.
- ×No proprietary payroll technology — spreadsheet-based processing
- ×No HCM connector — Workday, SAP, Oracle feeds need custom work
- ×No data security certifications (SOC 1/2, ISO 27701, BCR)
- ×No Latin America consolidation across Peru + regional entities
The only provider that closes every gap
Mercans is the only Peru payroll provider that combines a proprietary payroll technology stack, full-time in-country compliance teams, direct SUNAT and EsSalud relationships, native PDT-PLAME and AFPnet filing, and enterprise-grade data security — simultaneously, on one contract, with no intermediaries.
The only engine built for Peru’s actual payroll architecture
G2N Nova™ natively models Peru’s contribution system — AFP-versus-ONP routing per employee, the prima de seguro capped at the quarterly RMA ceiling while fund and commission run uncapped, EsSalud 9% employer-only, 5th-category withholding on the 7-UIT-adjusted base, and CTS and gratificaciones with the Ley 30334 bonificación — auto-generating PDT-PLAME and AFPnet remittances on every payroll run.
Full-time Peru team — not a partner you phone when things break
Mercans employs full-time payroll and compliance professionals in Peru with active relationships with SUNAT, the SBS, EsSalud, and the ONP. When SUNAT updates the PDT-PLAME cronograma, when the SBS revises AFP commission structures, or when the annual UIT is published, our engine is updated and your team is briefed within 72 hours.
The security posture multinationals require — and Peru’s Ley 29733 mandates
Peru’s Ley 29733 (Ley de Protección de Datos Personales) requires payroll processors handling DNI, planilla records, and salary data to maintain documented privacy controls enforced by the ANPD. Mercans holds BCR approval, ISO 27701 certification, SOC 1 & 2 certifications, and ISO 27017/27018 — the complete certification stack Peru’s data protection law requires. Zero security breaches since inception.
Where Mercans wins on every Peru-specific capability
Each row is a Peru-specific payroll capability. Full = native in-platform, half = partial/manual workaround, empty = gap.
Peru Capability Coverage · 10 dimensions
EsSalud + ONP/AFP + 5th-cat to SUNAT
Correct system per employee
1.37% capped · fund/com. uncapped
Fund + seguro + commission file
7 UIT deduction · 8–30% brackets
∼1 month/yr · 15 May + 15 Nov
Full salary Jul/Dec + 9%
Every rate. Every cap. Every obligation.
Peru payroll operates on exact numbers with hard deadlines. Mercans builds every figure below into G2N Nova™ and monitors SUNAT, the SBS, and EsSalud updates proactively — so you’re never discovering a rate change from a penalty notice.
Peru · Rate & Compliance Dashboard
Live 2025–26AFP vs ONP — Two Pension Systems, Routed Per Employee
Each worker contributes to one system only. ONP is a flat 13% of gross. AFP is a package: 10% fund (uncapped) + 1.37% prima de seguro (capped at the quarterly RMA ceiling) + a commission (comisión sobre flujo ∼1.55% on salary, or comisión sobre saldo on the balance). Mercans’ G2N Nova™ routes each employee correctly and applies the prima cap dynamically.
→ Per-worker AFP/ONP routing native in G2N Nova™5th-Category Withholding Is UIT-Based and Annualised
Annual income is projected, a fixed 7 UIT (S/ 37,450 in 2025) is deducted, and the progressive scale — 8% / 14% / 17% / 20% / 30% across the UIT bands — is applied. The resulting annual tax is spread across monthly withholdings and re-projected when variable pay changes. Using a stale UIT mis-states every month and creates a year-end gap.
→ UIT-based 5th-category engine in G2N Nova™CTS and Gratificaciones Have Fixed Statutory Calendars
CTS (∼1 month/year) is deposited by 15 May and 15 Nov into the worker’s chosen account. Gratificaciones (full salary each) are paid in July and December, each with the Ley 30334 bonificación extraordinaria of 9% (6.75% with an EPS). Gratificaciones are exempt from pension and EsSalud. Missing a deadline draws SUNAFIL fines plus back-payment with interest.
→ CTS & gratificaciones provisioning automated in G2N Nova™EsSalud Is Employer-Only with an RMV Floor
EsSalud health insurance is 9% of gross, borne entirely by the employer and never deducted from the employee. It is uncapped, but the contribution base cannot fall below the minimum wage (RMV) even for part-month or low-paid workers. Treating EsSalud as an employee deduction, or below the RMV floor, is a recurring SUNAFIL finding.
→ EsSalud employer-only logic with RMV floor in G2N Nova™Run a Peru payroll. Right here, right now.
Switch worker type. Move the salary slider. Every number reflects Peru’s pension routing (AFP or ONP), EsSalud employer cost, and 5th-category UIT withholding — the same logic G2N Nova™ runs in production.
Peru Payroll Sample · Live
G2N Nova™ engineEight things only Peru experts know to handle
These are the compliance details that don’t appear in standard payroll setup guides — but appear in every SUNAT audit, SUNAFIL inspection, and labour court case we’ve encountered in Peru over 20 years.
AFP vs ONP: Each Employee Belongs to Exactly One System
Every worker contributes to either a private AFP or the public ONP — never both, and the choice follows the employee. ONP is a flat 13% of gross. AFP combines a 10% fund contribution, a 1.37% prima de seguro, and a commission (comisión sobre flujo ∼1.55% on salary, or comisión sobre saldo charged on the accumulated balance). Payroll must route each employee to the correct system every run.
AFP Prima de Seguro Is Capped at the Quarterly RMA Ceiling
Within the AFP package, the 1.37% prima de seguro (uniform across AFPs) is capped at the quarterly Remuneración Máxima Asegurable, while the 10% fund contribution and the commission are uncapped. High earners cotize the prima only up to the RMA ceiling. Applying the cap to the wrong component over-charges the employee and breaks the AFPnet remittance.
EsSalud Is 9% Employer-Only and Uncapped — Don’t Deduct It
EsSalud health insurance is 9% of gross, paid entirely by the employer and never deducted from the employee’s pay. It is uncapped, and the contribution base cannot fall below the minimum wage (RMV) even for part-month workers. Treating EsSalud as an employee deduction is a recurring SUNAFIL finding and a payslip error.
5th-Category Tax: 7 UIT Deduction Then Progressive Brackets
Renta de quinta categoría projects annual income, deducts a fixed 7 UIT (S/ 37,450 in 2025), then applies the progressive scale: 8% up to 5 UIT, 14% from 5 to 20 UIT, 17% from 20 to 35 UIT, 20% from 35 to 45 UIT, and 30% above 45 UIT. The annual tax is spread across monthly withholdings and re-projected as variable pay changes.
CTS: Roughly One Month a Year, Deposited 15 May and 15 Nov
Compensación por Tiempo de Servicios is a severance savings deposit of approximately one month’s salary per year, made directly into the employee’s chosen CTS account in two tranches — by 15 May (for Nov–Apr) and 15 Nov (for May–Oct). The computation base includes one-sixth of the gratificación. Late or short deposits draw SUNAFIL fines plus back-deposit with interest.
Gratificaciones: Full Salary in July and December + 9% Bonificación
Workers receive a full month’s salary as a gratificación in July (Fiestas Patrias) and again in December (Navidad). Under Ley 30334, each gratificación is accompanied by a bonificación extraordinaria equal to 9% of the gratificación (6.75% where the worker has an EPS instead of EsSalud). Gratificaciones themselves are exempt from pension and EsSalud contributions.
Locación de Servicios Misclassification Is a Top Inspection Trigger
Engaging a worker on a locación de servicios (4th-category service contract) when the relationship is de facto employment triggers SUNAFIL reclassification with retroactive social contributions, CTS, gratificaciones, and benefits, plus fines scaled by company size. Fixed-term contracts must state a valid objective cause or they convert to indefinite.
Arbitrary Dismissal Severance: 1.5 Salaries per Year, Capped at 12
Dismissal without just cause (despido arbitrario) entitles the worker to an indemnización of 1.5 monthly salaries per completed year of service, capped at 12 salaries, with proportional credit for incomplete years. This is separate from CTS and accrued benefits. Working time is 48 hours per week and annual leave is 30 calendar days after one year of service.
One workforce. Two entirely different compliance tracks.
Permanent employees on full planilla with AFP or ONP, CTS, and gratificaciones vs. locación de servicios contractors on 4th-category receipts require two distinct compliance frameworks, two sets of obligations, and two different separation entitlements. Mercans runs both correctly on every pay cycle — and flags the misclassification risk that SUNAFIL targets.
Parallel Compliance Engines
Pension and EsSalud from Day 1. Employee contributes to AFP (∼12.92%) or ONP (13%); the employer pays EsSalud 9% on top, uncapped, with the RMV floor. Each worker is routed to the correct pension system on every PDT-PLAME run.
Full prestaciones accrue across the year. CTS (∼1 month/year, deposited 15 May and 15 Nov), gratificaciones (full salary in July and December), and the Ley 30334 bonificación of 9% on each gratificación — all provisioned each cycle.
30 calendar days of annual leave after one year. The standard working week is 48 hours. Arbitrary dismissal triggers indemnización of 1.5 salaries per year of service, capped at 12 salaries, separate from CTS.
PDT-PLAME filed monthly to SUNAT. Per-employee breakdown of gross pay, 5th-category withholding, EsSalud, and ONP/AFP, filed via the Planilla Electrónica per the SUNAT cronograma by RUC digit, with AFP remittance via AFPnet.
Independent contractors on 4th-category receipts. Locadores issue recibos por honorarios and are subject to 4th-category income tax, not the planilla. No EsSalud, CTS, or gratificaciones apply — provided the relationship is genuinely independent.
Misclassification is the #1 SUNAFIL audit trigger. If the relationship shows subordination, fixed hours, and exclusivity, inspectors reclassify it as employment with retroactive contributions, CTS, gratificaciones, and benefits, plus fines scaled by company size.
4th-category withholding still applies. Companies must withhold 8% income tax on honorarios above the monthly threshold unless the locador holds a valid suspension certificate from SUNAT. Withholding is reported on the monthly PLAME.
Fixed-term employees need a valid objective cause. Genuine fixed-term contracts must state a permissible cause and duration; absent a valid cause, they convert to indefinite employment with full permanent-worker entitlements.
Every obligation. Every authority. Mercans owns the calendar.
Peru compliance runs across SUNAT, the SBS/AFP network, EsSalud, and the ONP on monthly, semi-annual, and event-triggered cadences. Mercans’ managed payroll absorbs every filing as standard scope — you don’t track deadlines. We do.
PDT-PLAME / Planilla Electrónica Filing
Per-employee declaration of gross pay, 5th-category withholding, EsSalud, and ONP/AFP, filed and paid via the Planilla Electrónica to SUNAT by the date set in the monthly cronograma (around days 13–21 of the following month) per the employer’s RUC last digit. SUNAT cross-references the PLAME against income tax and EsSalud data automatically.
AFP Pension Remittance
For workers in the private system, the AFP contribution — 10% fund, 1.37% prima de seguro (capped at the quarterly RMA), and the commission — is declared and paid through AFPnet each month. Late remittance accrues interest and is supervised by the SBS. ONP workers’ 13% is paid via the PLAME instead.
CTS Deposit — First Tranche
Compensación por Tiempo de Servicios for the November–April period must be deposited into the employee’s chosen CTS account by 15 May. The base is roughly one month’s salary per year plus one-sixth of the gratificación. Late or short deposits draw SUNAFIL fines plus back-deposit with interest.
CTS Deposit — Second Tranche
CTS for the May–October period must be deposited by 15 November into the worker’s chosen account. Proportional amounts apply for partial periods of service. SUNAFIL inspections verify timely and correct CTS deposits across all active workers.
Gratificación + Bonificación — Fiestas Patrias
A full month’s salary is paid as the July gratificación, accompanied by the Ley 30334 bonificación extraordinaria of 9% of the gratificación (6.75% where the worker has an EPS). The gratificación itself is exempt from pension and EsSalud contributions. Proportional for incomplete semesters.
Gratificación + Bonificación — Navidad
A full month’s salary is paid as the December gratificación, again with the 9% (or 6.75% EPS) bonificación extraordinaria under Ley 30334. Same exemption and proportionality rules apply. Miscalculating the bonificación is a leading labour-claim trigger.
Annual Income Tax Reconciliation
After year-end, employers reconcile the projected 5th-category withholding against actual annual income and the year’s UIT, adjusting any under- or over-withholding. SUNAT publishes the annual return cronograma (typically Mar–Apr) for individuals with additional income to declare.
Liquidación de Beneficios Sociales
On separation, the employer settles truncated CTS, proportional gratificación, accrued vacaciones, and — for arbitrary dismissal — the indemnización of 1.5 salaries per year capped at 12 salaries. The final settlement must be paid within the legal deadline; late settlement accrues interest.
Peru is one market.
Mercans covers all of Latin America.
For companies running payroll across multiple Latin American jurisdictions, complexity multiplies — not adds. Each country runs its own tax authority, social insurance body, and filing mandate. Mercans covers all major LatAm markets on a single platform with country-specific compliance engines running in parallel.
covered
1 contract
consolidation
LATAM
Every filing. Every format. Submission-ready.
Mercans generates the exact file types that SUNAT, the AFPs, the SBS, EsSalud, and the ONP expect to receive — not formatted summaries that need reformatting before you can submit them.
