How much of your salary do you keep?
In the private regime EsSalud is not deducted from you (the employer pays 9%). What does leave the payslip:
- ONP: 13% of insurable pay.
- AFP: 10% contribution + flow fee (SBS) + 1.37% insurance up to S/ 12,672.65.
Flow fees, SBS September 2026: Habitat 1.47%, Integra 1.55%, Prima 1.60%, Profuturo 1.69%. On the mixed fee, flow has been 0% since February 2023.
CTR example
S/ 2,500, AFP Habitat, flow fee, no family allowance or fifth-category tax:
- Contribution 10% = S/ 250
- Fee 1.47% = S/ 36.75
- Insurance 1.37% = S/ 34.25
- Net = S/ 2,179
ONP on the same salary: net S/ 2,175.
AFP vs ONP (S/ 2,500)
| Scheme | Deductions | Net |
|---|---|---|
| AFP Habitat flow | S/ 321.00 | S/ 2,179.00 |
| AFP Habitat mixed | S/ 284.25 | S/ 2,215.75 |
| ONP 13% | S/ 325.00 | S/ 2,175.00 |
SBS flow fees (Sep 2026) on S/ 2,500
| AFP | Flow | Net |
|---|---|---|
| Habitat | 1.47% | S/ 2,179.00 |
| Integra | 1.55% | S/ 2,177.00 |
| Prima | 1.60% | S/ 2,175.75 |
| Profuturo | 1.69% | S/ 2,173.50 |
Insurance cap (RMA S/ 12,672.65)
| Case | 1.37% premium | Note |
|---|---|---|
| S/ 2,500 Habitat | S/ 34.25 | under the cap |
| S/ 15,000 Habitat | S/ 173.62 | RMA cap, not 1.37% of 15,000 |
| S/ 2,500 + allowance S/ 113 | S/ 35.80 | 10% contribution = S/ 261.30 |
Fifth-category tax is separate: S/ 2,500 is under 7 UIT. If you earn more, run that calculator and paste this month’s amount.
Sources
- SBS — SPP fees and premium (accrual 2026-09).
- D.L. 19990 (ONP 13%).
- Law 25129 (family allowance 10% of RMV = S/113).
Educational estimate. Not a payslip or tax advice.