Peru Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN PERU. 1. THERE IS NO EMPLOYER PENSION CONTRIBUTION. None, in either system. The whole of the 13 % ONP contribution and the whole of the SPP package — 10 % aporte, AFP comisión and 1,37 % prima — is borne by the worker. Peru is the only country in this record where the employer contributes nothing at all to pensions. Anyone porting a Colombian, Chilean or Ecuadorian template will invent an employer pension cost that does not exist. 2. THERE IS NO EMPLOYEE HEALTH CONTRIBUTION. The whole 9 % EsSalud contribution is on the employer, and art. 6 de la Ley N° 26790 forbids deducting it from the worker. So the two big branches are each entirely on one side, and the sides are opposite. 3. THE WORKER'S PENSION SYSTEM IS A PER-EMPLOYEE ATTRIBUTE, NOT A COMPANY SETTING. Every employee is in the SNP or the SPP, never both, and within the SPP is at one of four AFPs on one of two commission structures. An employer's payroll therefore contains several different pension deduction rates simultaneously. There is no single Peruvian pension rate. 4. ALMOST NOTHING IS CAPPED, AND THE ONE THING THAT IS, IS CAPPED QUARTERLY. The 13 % ONP contribution, the 10 % SPP aporte, the AFP comisión por flujo and the 9 % EsSalud contribution are ALL uncapped. Only the 1,37 % prima de seguro stops, at the Remuneración Máxima Asegurable, which the SBS recalculates FOUR TIMES A YEAR — S/ 12 209,11 for the first quarter of 2026 and S/ 12 672,65 for the third. An engine that caps everything at the RMA badly under-collects on high salaries; one that refreshes the RMA annually misprices the premium for most of the year. 5. THE COMISIÓN AND THE PRIMA ARE CHARGED ON TOP OF THE 10 %, NOT OUT OF IT. An AFP member on the flujo structure loses 12,84 % (Habitat) to 13,06 % (Profuturo) of pay, not 10 %. Reporting the SPP as a 10 % deduction understates the payslip by roughly three points. 6. THE COMISIÓN SOBRE SALDO IS NOT A PAYROLL DEDUCTION. Two columns of the SBS table look alike and are not. The comisión sobre el flujo is a monthly percentage of remuneration and is withheld; the comisión anual sobre el saldo is charged against the accumulated fund and never touches the payslip. An affiliate on the saldo or mixed structure has NO commission line at all — 10 % plus 1,37 % and nothing more. Putting a saldo percentage into a payroll calculation invents a deduction. 7. THE TWO SYSTEMS COST THE EMPLOYEE ALMOST THE SAME. 13,00 % to the ONP against 12,84 %–13,06 % to an AFP on the flujo structure. Engines that assume the private system is dramatically cheaper or dearer are wrong; the difference between the systems is what the contribution buys, not what it costs. 8. THE RMV IS A FLOOR ON THE BASE FOR ESSALUD, AND IT HAS NOT MOVED. S/ 1 130,00 under Decreto Supremo N° 006-2024-TR, in force since January 2025 and still operative. A part-time worker paid below it generates a 9 % contribution computed on S/ 1 130, not on actual pay and not nil. An increase to S/ 1 300 has been announced politically but NO decreto supremo has been issued; it is not law and must not be applied. 9. TWO EMPLOYER CHARGES ARE CONDITIONAL ON THE EMPLOYER, NOT THE EMPLOYEE. SENATI at 0,75 % bites only on CIIU Category D manufacturing employers with MORE THAN twenty workers. The SCTR bites only on employers carrying on an Anexo 5 risk activity — and then requires TWO separate policies, one for health and one for pensions. Applying either universally overstates cost across the whole services sector; omitting either understates it for industry, construction and mining. 10. PENSION CONTRIBUTIONS ARE NOT INCOME-TAX DEDUCTIBLE. Peru computes renta de quinta categoría on gross remuneration less a flat 7 UIT deduction, with no relief for ONP or AFP contributions. Countries where social contributions are pre-tax are the norm in this region; Peru is not one of them, and an engine that nets the pension deduction off before applying the fifth-category tax understates the withholding. 11. THE 2024 REFORM IS IN FORCE BUT HAS BEEN CUT BACK. Ley N° 32123, the Ley de Modernización del Sistema Previsional Peruano, took effect on 6 September 2025 with its reglamento in Decreto Supremo N° 189-2025-EF. Ley N° 32445 then REPEALED the obligation on independent workers to contribute, and the reglamento was adapted accordingly. For an employee in relación de dependencia the operative rates — 13 % SNP, 10 % SPP plus commission and premium, 9 % EsSalud — are unchanged by the reform; what it adds is a minimum pension, a merged institutional architecture and a third permitted commission structure (comisión por productividad). Total for an ordinary private-sector employee: employee 13,00 % if in the SNP, or 12,84 %–13,06 % if in the SPP on the flujo structure, or 11,37 % if in the SPP on the saldo structure; employer 9,00 % EsSalud, plus 0,75 % SENATI only for a manufacturing employer with more than twenty workers, plus the SCTR premiums only for an Anexo 5 risk activity, plus the Seguro de Vida Ley premium for everyone. For an ordinary office or commercial employer the whole statutory percentage load is 9 %. SUB-NATIONAL VARIATION: none. All rates, the RMV, the Remuneración Máxima Asegurable and the AFP commission table are national and identical in all 24 departamentos and the Provincia Constitucional del Callao. Peru has no regional payroll levy and no regional social-insurance rate. The only variation is by the WORKER'S PENSION ELECTION and CHOSEN AFP, and by the EMPLOYER'S ACTIVITY AND HEADCOUNT (SENATI, SCTR) — never by geography. Do not model departmental rate dimensions. WHAT WE DO NOT PUT A NUMBER ON: 1. A single AFP comisión — null. The COMPLETE published table is served in that branch's notes, both columns and all four AFPs; what is refused is a single figure, because the rate depends on which AFP the individual employee belongs to and on which commission structure he is on, and because one of the two columns is not a payroll deduction at all. 2. The SCTR premiums — null, and doubly so: the branch is conditional on the employer's activity and, where it applies, is priced as two separate market policies (salud and pensión) with no statutory rate. 3. The Seguro de Vida Ley premium — null. The Decreto Legislativo fixes the BENEFIT as multiples of remuneration and leaves the PRICE to the insurer. 4. Compensación por Tiempo de Servicios (CTS), gratificaciones de julio y diciembre, the bonificación extraordinaria payable on those gratificaciones, and asignación familiar. All are large mandatory employer costs, but they are labour-law entitlements calculated as fractions of remuneration or as fixed multiples of the RMV, not percentage contributions to a social-insurance branch, and are outside this record's schema. Note in particular that gratificaciones are NOT subject to the 9 % EsSalud contribution — instead the employer pays the worker a bonificación extraordinaria equal to that 9 %, which is a payment to the worker and not a contribution. 5. The Remuneración Mínima Vital of S/ 1 300 that has been announced. It requires a decreto supremo after passage through the Consejo Nacional de Trabajo and none has been issued; only S/ 1 130,00 is law. 6. The UIT and the 7 UIT deduction. Relevant to income tax, not to contributions. ALREADY LEGISLATED, NOT YET IN FORCE: nothing changes any rate served here. Ley N° 32123 is already in force and does not move the employee or employer percentages for a dependent worker; its remaining phased elements concern institutional architecture, the minimum pension and the new comisión por productividad, none of which alters an ordinary payroll line. WHAT WILL MOVE, AND WHEN: the Remuneración Máxima Asegurable is re-fixed by the SBS EVERY QUARTER — RE-VERIFY BY 2026-09-25 for the fourth-quarter figure, and every three months thereafter. The AFP comisión table changes whenever an AFP re-prices and whenever a new SBS licitación is awarded; Profuturo holds the current award for new affiliates from 1 June 2025 to 31 May 2027, so RE-VERIFY THE LICITACIÓN FROM 2027-04-01. The prima de seguro of 1,37 % is re-set at each tender of the collective policy. The RMV moves only by decreto supremo and is currently the subject of an announced but unenacted increase — RE-VERIFY ON ANY REPORT OF A DECRETO SUPREMO, not on the announcement. SOURCING CAVEATS: The statutory rates and their conditions — 13 % SNP under el art. 2 de la Ley N° 26504, 10 % SPP under the TUO aprobado por Decreto Supremo N° 054-97-EF, 9 % EsSalud under el art. 6 de la Ley N° 26790 with its RMV floor and its prohibition on deducting from the worker, the SCTR under el art. 19 de la misma Ley with Anexo 5 of Decreto Supremo N° 009-97-SA, the 0,75 % SENATI under el art. 11 de la Ley N° 26272 with its Category D and twenty-worker conditions, and the Seguro de Vida Ley under el Decreto Legislativo N° 688 — are taken from those instruments as consistently reproduced, not from a single fetched consolidated text of each. The AFP commission table, the 1,37 % prima and the Remuneración Máxima Asegurable figures are the Superintendencia de Banca, Seguros y AFP's own published values, taken from the Asociación de AFP's reproduction of the SBS table and from reporting of the SBS quarterly publication, because the SBS's own comisiones page redirects and renders its tables client-side. The S/ 12 672,65 third-quarter 2026 RMA is the value applying to the period in which this record was confirmed and is corroborated across AFP and practitioner sources; the S/ 12 209,11 first-quarter figure is given alongside it so the quarterly movement is visible and cannot be mistaken for an annual constant. The status of Ley N° 32123, its 6 September 2025 entry into force, Decreto Supremo N° 189-2025-EF and the repeal of the independent-worker obligation by Ley N° 32445 are reported consistently by the Diario Oficial El Peruano listing, the SBS's own explanatory material and several independent professional sources. Employee and employer shares are stated separately: the employee figure is what leaves the payslip, the employer figure is cost of employment and is not a deduction.

Get it programmatically

curl https://latamref.dev/v1/pe/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://latamref.dev/v1/pe/social-contributions/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/pe/social-contributions

Other Peru series: BCRP tasa de referencia · Statutory legal interest (tasa de interés legal) · IGV standard rate · VAT registration threshold · Remuneración Mínima Vital (RMV) · Feriados nacionales · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Personal income tax brackets · Tipo de cambio interbancario (BCRP)

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