Calcufast

Peru employee cost 2026: S/2,500 → S/3,630.56/month

Estimate EsSalud 9% + legal bonus + 9% + CTS + vacation. AFP is withheld from the worker.

Inputs
Enter values to calculate
Results

Estimated monthly cost

PEN 3,630.56

EsSalud 9%

PEN 225.00

Legal bonus (2/12)

PEN 416.67

9% / 6.75% extra

PEN 37.50

CTS (RC/12)

PEN 243.06

Vacation (1/12)

PEN 208.33

Educational provision for an indefinite general-regime worker, full year. No SENATI, SCTR or profit sharing. Not a payroll run. Sep 2026.

How much does a worker cost in Peru?

On the general regime the employer does not pay AFP. They pay:

| Item | Educational base | | --- | --- | | EsSalud | 9% of monthly gross | | Legal bonus | 2 salaries / 12 = gross / 6 | | Law 29351 extra | 9% of that bonus (6.75% if EPS) | | CTS | (gross + gross/6) / 12 | | Vacation | gross / 12 (30 days) |

CTR example

S/ 2,500, no family allowance, EsSalud:

  • EsSalud = S/ 225
  • Bonus + 9% = S/ 454.17
  • CTS = S/ 243.06
  • Vacation = S/ 208.33
  • Monthly cost = S/ 3,630.56 (~45% extra)

Out of scope: SENATI 0.75%, SCTR, profit sharing D.Leg. 892, Remype micro firms.

Sources

  • Laws 29351 / 30334 (9% / 6.75% extra on the legal bonus).
  • TUO D.Leg. 650 (CTS) and Law 27735 (bonuses).
  • D.Leg. 713 (30 vacation days).

Educational estimate. Not a payroll run or legal advice.