Peru fifth-category tax 2026: S/5,000 → S/240.50 a month (UIT S/5,500)
Estimate Peru fifth-category income tax for 2026: annual projection, 7 UIT (S/38,500), 8%–30% brackets, and SUNAT monthly withholding.
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Estimate Peru fifth-category income tax for 2026: annual projection, 7 UIT (S/38,500), 8%–30% brackets, and SUNAT monthly withholding.
Law 32322: 100% of the balance through 31 December 2026. From 2027 art. 42 leaves 50%, except cancer or a terminal illness.
SENATI employer contribution (Law 26272): 0.75% of industrial payroll. S/2,500 → S/18.75/month (S/225/year).
Subtract ONP 13% or AFP 10% + fee + 1.37% insurance (SBS 2026-09). EsSalud is paid by the employer.
Estimate your share (D.Leg. 892): 50% days + 50% pay, capped at 18 monthly salaries.
Estimate 30 days of rest, truncated vacation (twelfths and thirtieths), or the art. 23 indemnity if you did not take the leave.
Calculate Costa Rica CCSS: ₡650,000 × 10.67% = ₡69,355 employee; employer 26.67% = ₡173,355; total ₡242,710/mo (₡2,912,520/yr).
CR cesantía sums days per year (19.5+20+20.5+½×21 = 70.5). ₡750,000 → ₡1,762,500. Trap: 3.5×20.5 = 71.75 days (₡1,793,750).
₡650,000 → ₡902,799.44 (CCSS 26.67%, aguinaldo 1/12, vacation 14/360). Not GT 12.67% or HN 14th month.