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Available schemes

SchemeDescriptionYears
ordinarioPlanilla de remuneraciones: EsSalud + ONP/AFP + Renta 5ta Categoria2025, 2026

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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).

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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)

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Employee inputs

FieldTypeRequiredDefaultDescription
monthly_salarynumberYes—Remuneracion basica mensual (PEN)
daily_salarynumberYes—Salario diario (monthly / 30)
overtime_amountnumberNo0Pre-calculated overtime already including 25%/35% surcharge
overrides.regimen_onpbooleanNofalseSet true for SNP (ONP) affiliates
overrides.regimen_afpbooleanNofalseSet true for SPP (AFP) affiliates
overrides.aplica_asignacion_familiarbooleanNofalseSet true for workers with minor or student dependents
overrides.paga_gratificacionbooleanNofalseSet true only in July and December
regimen_onp and regimen_afp are mutually exclusive — set exactly one to true.

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Pension system: ONP vs AFP

Peru has two pension systems. The client must indicate which one applies per employee:
SystemFlagRateBase
ONP (Sistema Nacional de Pensiones)regimen_onp: true13%Remuneracion asegurable
AFP (Sistema Privado de Pensiones)regimen_afp: true12.82% combinedBase 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%).

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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.

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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.

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Key reference values

Value20252026
UITS/ 5,350S/ 5,500
Deduccion 7 UITS/ 37,450S/ 38,500
RMVS/ 1,025 (Jan–Apr) / S/ 1,130 (May–Dec)S/ 1,130
Asignacion familiarS/ 102.50 / S/ 113.00S/ 113.00
EsSalud minimum base1 RMV1 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).

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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 rangeRate
026,7500 – 5 UIT8%
26,750107,0005 – 20 UIT14%
107,000187,25020 – 35 UIT17%
187,250240,75035 – 45 UIT20%
240,750—> 45 UIT30%
2026 (UIT = S/ 5,500):
From (PEN)To (PEN)UIT rangeRate
027,5000 – 5 UIT8%
27,500110,0005 – 20 UIT14%
110,000192,50020 – 35 UIT17%
192,500247,50035 – 45 UIT20%
247,500—> 45 UIT30%

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What is not included in v1

ItemReason
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 adjustmentRequires year-to-date history; SUNAT strict method deferred to future version
Per-AFP exact ratesAFP rates vary <0.15%; 12.82% industry average used

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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" }
  }'