Peru

Available schemes

Scheme	Description	Years
`ordinario`	Planilla de remuneraciones: EsSalud + ONP/AFP + Renta 5ta Categoria	2025, 2026

Ordinario

The ordinario scheme covers employees under Peruvian private labor law (Regimen General, D.Leg. 728 / TUO D.S. 003-97-TR). Includes health insurance (EsSalud), pension contributions (ONP or AFP), and income tax withholding (Renta de 5ta Categoria).

What it calculates

Employee deductions (descuentos):

ONP — National pension system contribution (13%), or
AFP — Private pension system combined rate (~12.82%): 10% fund + ~1.35% disability/survival insurance + ~1.47% flow commission
Renta 5ta Categoria — Monthly income tax withholding (projected annual method)

Employer contributions:

EsSalud — Health insurance (9% of insurable remuneration, minimum base 1 RMV)

Perceptions included:

Remuneracion basica — Base monthly salary
Asignacion familiar — Family allowance: 10% of RMV (Ley 25129, via flag)
Horas extras — Overtime (pre-calculated by client with 25%/35% surcharge)
Gratificacion legal — Legal bonus: equivalent to 1 monthly salary (July and December, via flag)
Bonificacion extraordinaria — 9% of gratificacion, paid to employee in lieu of EsSalud (Ley 29351, auto-calculated when gratificacion applies)

Employee inputs

Field	Type	Required	Default	Description
`monthly_salary`	number	Yes	—	Remuneracion basica mensual (PEN)
`daily_salary`	number	Yes	—	Salario diario (monthly / 30)
`overtime_amount`	number	No	0	Pre-calculated overtime already including 25%/35% surcharge
`overrides.regimen_onp`	boolean	No	false	Set `true` for SNP (ONP) affiliates
`overrides.regimen_afp`	boolean	No	false	Set `true` for SPP (AFP) affiliates
`overrides.aplica_asignacion_familiar`	boolean	No	false	Set `true` for workers with minor or student dependents
`overrides.paga_gratificacion`	boolean	No	false	Set `true` only in July and December

regimen_onp and regimen_afp are mutually exclusive — set exactly one to true.

Pension system: ONP vs AFP

Peru has two pension systems. The client must indicate which one applies per employee:

System	Flag	Rate	Base
ONP (Sistema Nacional de Pensiones)	`regimen_onp: true`	13%	Remuneracion asegurable
AFP (Sistema Privado de Pensiones)	`regimen_afp: true`	12.82% combined	Base AFP mensual (includes gratificacion)

The AFP rate of 12.82% is an industry average for 2025–2026. Individual AFP rates vary slightly (Prima, Integra, Habitat, Profuturo differ by less than 0.15%).

Gratificaciones and EsSalud exemption

Gratificaciones (July/December) are exempt from EsSalud and ONP under Ley 30334. Instead, the employer must pay the employee a bonificacion extraordinaria of 9% of the gratificacion (Ley 29351) — this is automatically calculated when paga_gratificacion = true. Gratificaciones are subject to IR 5ta Categoria.

Renta 5ta Categoria — projection method

The engine uses a simplified annual projection (not the exact SUNAT year-to-date method): renta_anual_proyectada = (remuneracion_basica + asignacion_familiar) × 14.18 base_gravable_anual = max(renta_anual_proyectada − 7 × UIT, 0) impuesto_anual = apply_bracket(base_gravable_anual, escala_5ta) retencion_mensual = impuesto_anual / 12 The factor 14.18 represents: 12 months + 2 gratificaciones × (1 + 0.09 bonificacion extraordinaria) = 12 + 2 × 1.09 = 14.18. Overtime for the current month is not annualized (treated as one-time). For payrolls with frequent overtime, the client should account for this externally.

Key reference values

Value	2025	2026
UIT	S/ 5,350	S/ 5,500
Deduccion 7 UIT	S/ 37,450	S/ 38,500
RMV	S/ 1,025 (Jan–Apr) / S/ 1,130 (May–Dec)	S/ 1,130
Asignacion familiar	S/ 102.50 / S/ 113.00	S/ 113.00
EsSalud minimum base	1 RMV	1 RMV

2025 RMV note: Two values apply — S/1,025 until April 30 (D.S. 004-2022-TR) and S/1,130 from May 1 (D.S. 005-2025-TR).

IR 5ta Categoria brackets

The scale is permanent in UIT terms (TUO Ley IR Art. 53). The PEN amounts change each year as the UIT is updated. 2025 (UIT = S/ 5,350):

From (PEN)	To (PEN)	UIT range	Rate
0	26,750	0 – 5 UIT	8%
26,750	107,000	5 – 20 UIT	14%
107,000	187,250	20 – 35 UIT	17%
187,250	240,750	35 – 45 UIT	20%
240,750	—	> 45 UIT	30%

2026 (UIT = S/ 5,500):

From (PEN)	To (PEN)	UIT range	Rate
0	27,500	0 – 5 UIT	8%
27,500	110,000	5 – 20 UIT	14%
110,000	192,500	20 – 35 UIT	17%
192,500	247,500	35 – 45 UIT	20%
247,500	—	> 45 UIT	30%

What is not included in v1

Item	Reason
SCTR (occupational accident)	Variable by employer risk class — requires employer-level inputs not yet supported
SENATI (0.75%)	Only applies to industrial employers with 20+ workers
YTD withholding adjustment	Requires year-to-date history; SUNAT strict method deferred to future version
Per-AFP exact rates	AFP rates vary <0.15%; 12.82% industry average used

Example request

curl -X POST https://api.clevis.dev/v1/payroll/calculate \
  -H "Authorization: Bearer YOUR_API_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "country": "PE",
    "scheme": "ordinario",
    "year": 2026,
    "period": {
      "type": "monthly",
      "start_date": "2026-03-01",
      "end_date": "2026-03-31",
      "days": 30
    },
    "employee": {
      "id": "emp_001",
      "daily_salary": 150,
      "monthly_salary": 4500,
      "overrides": {
        "regimen_afp": true,
        "regimen_onp": false,
        "aplica_asignacion_familiar": true,
        "paga_gratificacion": false
      }
    },
    "employer": { "id": "employer_001" }
  }'

Get Started

Countries

Payouts

Guides

Available schemes

Ordinario

What it calculates

Employee inputs

Pension system: ONP vs AFP

Gratificaciones and EsSalud exemption

Renta 5ta Categoria — projection method

Key reference values

IR 5ta Categoria brackets

What is not included in v1

Example request

​Available schemes

​Ordinario

​What it calculates

​Employee inputs

​Pension system: ONP vs AFP

​Gratificaciones and EsSalud exemption

​Renta 5ta Categoria — projection method

​Key reference values

​IR 5ta Categoria brackets

​What is not included in v1

​Example request

Available schemes

Ordinario

What it calculates

Employee inputs

Pension system: ONP vs AFP

Gratificaciones and EsSalud exemption

Renta 5ta Categoria — projection method

Key reference values

IR 5ta Categoria brackets

What is not included in v1

Example request