Peru

Available schemes

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

Supported pay periods

`period.type`	Supported	Proration model
`monthly`	Yes	`split_monthly`
`biweekly`	Yes	`split_monthly`
`weekly`	No — `422 PERIOD_TYPE_NOT_SUPPORTED`	—

Applies to ordinario. Under split_monthly the dependency graph runs over the monthly figures and the result is split afterwards, so every bracket, floor and ceiling is evaluated exactly where the law defines it. The two fortnights add up to the month per line, which is what makes them reconcile against the monthly filing. period.days takes no part in the split — the factor comes from period.type. If days is not 15, the response carries a PERIOD_DAYS_IGNORED warning. weekly is rejected because a month does not contain a whole number of weeks, so four weeks cannot be made to add up to the monthly filing. See Pay periods for the full model and the cost of the naive shortcut.

A fortnightly period splits the gratificacion, whose payment the law fixes to a date rather than to a stretch of the month. When that happens the response carries an EVENT_PAYMENT_SPLIT warning.renta_anual_proyectada also appears halved in a fortnightly response. The tax is correct — it is the annual figure over 24 — but a base labelled “annual projected income” showing half a year can read oddly.

Example request — biweekly

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": "biweekly",
      "start_date": "2026-09-01",
      "end_date": "2026-09-15",
      "days": 15
    },
    "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" }
  }'

The response reports period_basis.sequence: 1, periods_in_month: 2 and a monthly_equivalent you can reconcile the month against.

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

risk_class_rate is not used by Peru and can be omitted. Peru has no equivalent employer work-risk input in this scheme.

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%

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

Calculations

Payouts

Guides

Available schemes

Supported pay periods

Example request — biweekly

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

Example request

​Available schemes

​Supported pay periods

​Example request — biweekly

​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

​Example request

Available schemes

Supported pay periods

Example request — biweekly

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

Example request