Payroll burden in Peru: what an employee really costs
Updated on 22/10/2026
An employee on payroll costs much more than their salary. Under the general labor regime, contributions and benefits add up to about 50% of pay, before PPE, per diem, or transportation. If you quote with the salary alone, you give that difference away.
Reference percentages (general regime)
| Item | % of pay | Where it comes from |
|---|---|---|
| EsSalud | 9.00% | Employer contribution to social health insurance |
| Statutory bonuses | 16.67% | Two salaries per year (July and December) ÷ 12 months |
| Extraordinary bonus | 1.50% | 9% of the statutory bonuses, which are exempt from EsSalud |
| CTS | 9.72% | One salary plus 1/6 of a bonus per year, ÷ 12 |
| Vacation | 8.33% | 30 days per year ÷ 12 months |
| SCTR health and pension | ≈ 2.90% | Mandatory for high-risk activities; varies by insurer |
| Life insurance (vida ley) | ≈ 0.71% | Varies by insurer and activity |
Reference total: about 49% for high-risk activities with SCTR. SCTR and life insurance rates depend on your policy; confirm them with your broker.
Example
- Salary: S/ 2,500 per month
- Contributions and benefits (≈ 49%): S/ 1,225
- Real monthly cost: ≈ S/ 3,725
- Per day (30 days): ≈ S/ 124.17
Other regimes
Micro and small businesses registered in REMYPE have reduced benefits (for example, microbusinesses don't pay statutory bonuses or CTS, and small businesses pay half). The civil construction regime has its own tables and bonuses. Adjust the percentages to your regime.
In MIVA Cost each company keeps its own payroll burden parameters; the percentages come preloaded with reference values and you change them to yours.
Frequently asked questions
Is payroll burden calculated on gross salary?
Yes, on computable pay. If the employee receives a family allowance or regular overtime, those are also part of the base.
Is SCTR mandatory?
It's mandatory for workers in the high-risk activities listed in the regulations (construction, mining, manufacturing, and others). Outside those activities it's optional.
Are these percentages official?
They are reference values for quoting. Legal rates can change, and SCTR and life insurance rates depend on each policy; always check with SUNAFIL, SUNAT, or your accountant.
This guide is for reference only and does not replace advice from an accountant or lawyer.