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.