0-19,750 PEN - 8%
19,751 - 79,000 PEN - 14%
79,001 - 138,250 PEN - 17%
138,251 - 177,750 PEN - 20%
+177,751 PEN - 30%
Minimum wage is 850 PEN per month
There is no payroll tax in Peru.
Employer: Health Insurance: 9%
There are 11 public holidays. Employers are not obligated
Written notice must be provided with at least 6 days notice.
Employees must provide 30 days written notice.
Severance payments are only required for unjust dismissal. In such cases, employees are entitled to 0.5 monthly salary per year employed (up to 12 payments) in addition to 1.5 times monthly salary.
VAT is 18% standard rate.