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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.

The figures in the title are an example. Change the inputs to see your result.

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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.

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Peru EsSalud: S/2,500 → S/225 (9% employer)

S/2,500 × 9% = S/225 a month (S/2,700 a year). Paid by the employer. Not AFP/ONP on the net paycheck.

Peru legal bonus 2026: S/2,500 → S/2,725

With S/2,500 and a full semester you receive S/2,725 (S/2,500 + 9% EsSalud). July and December, Law 27735. Estimate; not MTPE advice.

Peru vacation pay 2026: S/2,500 → S/2,916.67

Estimate 30 days of rest, truncated vacation (twelfths and thirtieths), or the art. 23 indemnity if you did not take the leave.

How much does a worker cost in Peru?

On the general regime the employer does not pay AFP. They pay EsSalud 9% (SUNAT collects it), plus legal bonuses + Law 29351 extra, CTS and vacation.

Quick answer (S/ 2,500, EsSalud)

Salary S/ 2,500 + EsSalud S/ 225 + bonus S/ 416.67 + 9% extra S/ 37.50 + CTS S/ 243.06 + vacation S/ 208.33 = S/ 3,630.56/month.

Formula (monthly provision)

ItemEducational base
EsSalud9% of monthly gross (employer)
Legal bonus2 salaries / 12 = gross / 6
Law 29351 extra9% of that bonus (6.75% if EPS)
CTS(gross + gross/6) / 12
Vacationgross / 12 (30 days)

CTR breakdown: S/ 2,500 EsSalud

ItemWho paysAmount
Gross wageEmployer (payroll)S/ 2,500.00
EsSalud 9%Employer (PLAME / SUNAT)S/ 225.00
Legal bonus (2 / year)Employer (provision)S/ 416.67
Law 29351 extra (9%)EmployerS/ 37.50
CTSEmployer (deposit)S/ 243.06
Vacation (30 days)Employer (provision)S/ 208.33
Monthly totalS/ 3,630.56

EPS vs AFP (traps)

CaseResult
EPS (6.75% extra)Monthly EsSalud still S/ 225; total S/ 3,621.18
Add AFP/ONP 13% to the employerWrong: it comes out of the payslip
Family allowance S/ 113Monthly EsSalud S/ 235.17 on S/ 2,613

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

Sources

EsSalud contributions collected by SUNAT (9%, employer files). Laws 29351 / 30334. TUO D.Leg. 650. Law 27735. D.Leg. 713.

On the general regime the month costs S/ 3,630.56. AFP is not an employer cost.

No. The 10% (or ONP 13%) comes out of the payslip. The employer pays EsSalud 9% and the extra 9% or 6.75% on the legal bonus.

No. It only lowers the bonus extra. With S/ 2,500 the month is S/ 3,621.18.