Peru HR Information

Updated on: 2025/08/04 14:03 (UTC)

Overview

Employer-employee relations are governed by the Peruvian Constitution, the Law on Labor Competitiveness and Productivity, the Law on Training and Labor Promotion and the Labor Procedure Act.

Hiring

Employment Contracts

Employees may enter into employment contracts for an undetermined period of time or for a fixed term. Fixed-term contracts, which cannot exceed five years and are widely used in Peru, must be in writing and filed with the Ministry of Labor; if they are not, they are considered indefinite-term contracts.

A foreign employee’s contract must be in writing and in Spanish and approved by the labor ministry. Contracts cannot exceed three years but can be renewed.

Probationary periods can last three months, at the end of which the worker gains the right of protection against unlawful dismissal. The parties can agree to extend the probationary period when the work requires a period of training or when the nature of the work or responsibility justifies an extension. An extension of the probationary period must be in writing and may not exceed six months in total in the case of skilled workers and one year for managerial personnel or persons in positions of trust.

Telework. On Sept. 11, 2022, Peru enacted a new law on telework that specifies the rights and obligations of employees and employers who agree to a telework arrangement.

Restrictions on Hiring

The legal minimum age for employment is 14, although children ages 12 and 13 may work in certain jobs for up to four hours per day and 24 hours per week. Children ages 14 to 17 may work no more than six hours per day up to 36 hours per week. In some sectors, higher minimum ages are in force: age 15 in nonindustrial agricultural work and age 16 in industrial, commercial or surface mining.

The law prohibits children from engaging in certain types of employment, such as working underground, lifting heavy weights, accepting responsibility for the safety of others and working at night. The law also prohibits work that jeopardizes the health of children; puts their physical, mental and emotional development at risk or prevents regular attendance at school. Work done by children must be registered with the Ministry of Labor’s Office of Labor Protection for Minors, and children who work must certify that they are attending school.

Employers must give preference to Peruvian nationals in hiring. Under Peru’s Law of Recruitment of Foreign Workers, the number of foreign workers in an organization cannot exceed 20 percent of the total number of employees and the wages of foreign workers cannot exceed 30 percent of an organization’s total Peruvian payroll. Exemptions apply in the recruitment of highly skilled personnel and in hiring key staff for a new function in the workplace.

Recordkeeping

New employees must be registered with the Ministry of Labor within 24 hours of beginning work, and employers are required to keep payroll records for each employee for at least five years after termination.

Background Checks

Employers are permitted to inquire about an applicant’s criminal background. Such checks can either be done by the employer or a third party contracted by the employer.

The Law on Safety and Health at Work requires employers to conduct medical examinations on employees before, during and at the end of the employment relationship.

Noncompetition Agreements

Noncompetition agreements are permitted if they:

• are essential for the protection of the employer’s vital interests;
• are limited in time and geographic coverage and
• provide compensation to the employee after completion of the employment contract.

The agreements must be in writing and agreed to prior to termination.

Reference Citations

Employment Contracts: Ministerial Resolution No. 058-97-TR of 1997, § 14 (Spanish)

Recordkeeping: Ministerial Resolution No. 058-97-TR of 1997, § 6 (Spanish)

Restrictions on Hiring: Ministerial Resolution No. 058-97-TR of 1997, § 13 (Spanish)

Immigration and Work Permits

In General

Foreign nationals must obtain a work permit to be employed in Peru.

Visas and Work Permits

Employment contracts with foreign personnel must be executed in writing, be for a fixed term (a maximum of three years, renewable successively for equal periods), and include the commitment to train a Peruvian national in the same occupation. Employers are required to file a written employment document with the Ministry of Labor and Employment Promotion.

In 2017, Peru implemented a new law guaranteeing that foreign nationals working in Peru are eligible for the same health services, education, and labor conditions as Peruvian nationals and allowing foreign nationals to work in both the private and the public sectors. The law also established new temporary work visas valid for 183 days and special work permits valid for up to 60 days.

Employers must give preference to Peruvian nationals in hiring. Under Peru’s Law of Recruitment of Foreign Workers, the number of foreign workers in an organization cannot exceed 20 percent of the total number of employees and the wages of foreign workers cannot exceed 30 percent of an organization’s total Peruvian payroll. Exemptions apply in the recruitment of highly skilled personnel and in hiring key staff for a new function in the workplace.

Spouses of expatriate workers are not entitled to work.

Employment of a foreign worker without an approved contract and the proper visa is punishable by a fine of up to 200 tax units (each tax unit being approximately 3,850 new sols).

Reference Citations

Visas and Work Permits: Immigration Law, Legislative Decree No. 1,350, 2017, (Spanish)

Nondiscrimination

In General

Discrimination based on race, gender, disability, language, union membership or social status (including religion) is prohibited by law. There is no specific prohibition against discrimination on the basis of sexual orientation.

Disability Discrimination

Peruvian law prohibits discrimination against persons with disabilities and provides for their protection, care, rehabilitation and security. The law mandates that public spaces be free of barriers and accessible to persons with disabilities. Law No. 29,889 of 2012 guarantees the rights of people with mental health problems. Law No. 29,973 of 2012 establishes a legal framework for the promotion, protection, and realization on equal terms of the rights of workers with disabilities.

Gender Discrimination

Gender discrimination in employment is prohibited by law.

The law prohibits sexual harassment, which is considered a labor rights violation. Harassment carries an administrative punishment, which varies depending upon the professional situation in which the violation occurred. Employers are required to conduct training to discourage sexual harassment in the workplace, to take necessary measures to stop harassment, and to report cases to the Ministry of Labor and Employment.

An employer cannot dismiss or fail to renew employment contracts of pregnant of breastfeeding employees for any reason related to their condition.

Pay Discrimination

Employers must provide men and women equal pay for equal work. Companies must keep tables detailing employee categories and functions, and formulate employee pay in a manner that does not discriminate based on gender.

Continued pay discrimination may be considered a “hostile act” and employees can take legal action against the company to end the discrimination. Employees can consider the hostile act to be an unjustified dismissal and institute legal action to be indemnified for dismissal. The Labor Authority can undertake an investigation and impose a fine against the employer if the company is found to have committed a hostile act by providing disparate remuneration on the grounds of gender.

Reference Citations

Nondiscrimination: Constitution of Peru, 1993 (as amended), arts. 2, 26; Law No. 30,709, Prohibiting Remuneration Discrimination Between Men and Women, 2018 (Spanish)

Pay Discrimination: Constitution of Peru, 1993 (as amended), arts. 2, 24; Law Prohibiting Pay Discrimination Between Men and Women, No. 30709, (Spanish)

Employee Privacy

Employee Data

The collection and processing of personal data require the prior, informed, and express consent of employees. Consent may be expressed by electronic means. “Sensitive data” require that the employee’s consent be expressed in writing.

Employees must be informed of:

• the categories of data that will be collected,
• the purpose of the data collection,
• the consequences of providing their personal data and the refusal to do so,
• the identity of any third parties that might be involved, and
• the means available to the employee to access, correct, and delete the data.

The processing of personal data must be adequate, relevant, and not excessive for the purpose for which the data were collected. Personal data must be truthful, exact, and as far as possible, updated, pertinent, and adequate regarding the purpose for which they were collected.

Employees must have the administrative and/or jurisdictional channels necessary to claim and enforce their rights when they are violated by the data processing.

Employers must adopt technical, organizational, and legal measures to guarantee the security of the personal data. Personal data can be transferred out of Peru only if the destination country can guarantee an adequate level of protection at least comparable with the standards of Peruvian law or international standards.

Employee Monitoring and Surveillance

The access, use, and transfer of employees’ information for purposes of surveillance and monitoring can only be carried out after getting prior consent from the employees.

Reference Citations

Employee Privacy: Data Privacy Act, 2011 (Spanish), arts. 4-11

Employee Monitoring and Surveillance: Data Privacy Act, 2011 (Spanish), art. 13.5

Compensation

Hours of Work

The constitution limits normal hours of work to eight a day, 48 a week; a weekly day of rest is mandated and an unpaid daily meal break of at least 45 minutes. Atypical workdays may be established, provided they do not in combination exceed 48 hours over a workweek. Shorter workdays may be established by law, agreement or unilateral decision of the employer.

Minimum Wage

Effective May 1, 2022, the monthly minimum wage is 1,025 soles. From April 1, 2018 to April 30, 2022, the monthly minimum wage was 930 soles. There is no established schedule for raising the minimum wage.

Employees performing night work, defined as any work performed between 10 p.m. and 6 a.m., must be paid no less than the minimum monthly wage plus 30 percent.

Overtime

Employees working beyond the normal workday must be paid a 25 percent premium for the first two hours, 35 percent for additional hours. If the employer and the employee agree, overtime work may be compensated by an equal amount of time off.

Lunch breaks are not included as part of the workday or work schedule.

Overtime work is voluntary for both the employer and the employee, except when prescribed by law. When an employee works overtime and the employer does not pay appropriate compensation, the employment contract is considered to have been breached, and the employer can be required to pay both the overtime and a 100 percent penalty.

Wage Payment

Employees must sign and receive a copy of a receipt when they receive their paychecks.

An employer may deduct union dues from employees’ pay if requested to do so by the union and authorized in writing by the employees.

Mandatory Bonuses

Employers are required to pay a bonus twice a year, in July and in December. Each bonus is equal to one month’s salary. If the employee has received a commission, the average of commissions received during the last six months is added to the bonus. If the employee stops working before July or December, the company must pay the bonus proportionately.

Employers with 20 employees or more are required to pay them a share of the company’s taxable profits. The amount to be paid is subject to several factors such as the net profit of the company, the sector it represents, the number of days and hours worked during the year by the employee and the worker’s salary. The payment must be made within 30 days of when the company submits its tax return.

Workers in the private sector who are responsible for one or more children under the age of 18 are entitled to a housing allowance if their pay is not covered by a collective bargaining agreement. The allowance, equal to 10 percent of the current minimum wage, is paid along with employees’ regular wages. If both parents work for the same company, each is entitled to the allowance; likewise, someone who works for two separate employers may collect the allowance from both. The allowance is paid for up to six additional years if the employee’s child attends university.

When employees reach 25 years’ service with the same company, they are entitled to a 25 percent service-time bonus. When they reach 30 years’ service, they are entitled to a 30 percent bonus.

Reference Citations

Hours of Work: Legislative Decree No. 854, arts. 2-4 (Spanish)

Overtime: Legislative Decree No. 854, arts. 9-10 (Spanish)

Wage Payment: Ministerial Resolution No. 058-97-TR of 1997, § 6 (Spanish)

Mandatory Bonuses: Ministerial Resolution No. 058-97-TR of 1997, § 24 (Spanish)

Benefits

Vacation

Employees are entitled to 30 calendar days of vacation per year and receive the equivalent of their monthly salary as vacation pay. Upon agreement between the employee and employer, employees may divide their holiday period as follows:

• 15 days taken in one continuous period or in periods of no less than seven and eight uninterrupted days, and
• the remaining 15 days broken up into periods of less than seven calendar days and at minimum, one calendar day.

Employees paid commissions receive their monthly salary plus the average of their commissions over the past six months. If the employee stops working before taking vacation leave, the company must pay the vacation pay proportionately.

Upon agreement between the employee and employer, employees’ holiday leave can be reduced from thirty to fifteen days with the employee receiving 15 days’ salary as compensation.

Holidays

Paid holidays are:

• Jan. 1: New Year’s Day
• Maundy Thursday (Thursday before Easter)
• Good Friday (Friday before Easter)
• May 1: Labor Day
• June 29: Feast of Saints Peter and Paul
• July 28 - 29: Independence Day
• Aug. 30: Saint Rosa of Lima Day
• Oct. 8: Naval Battle of Angamos
• Nov. 1: All Saints’ Day
• Dec. 8: Immaculate Conception
• Dec. 25: Christmas Day

The president of the Council of Ministers issues an annual decree fixing the dates of annual paid holidays to be taken by the Peruvian civil service. Since 2006, the list has included a day adjacent to the public holiday (with the time off to be made up the following week). The private sector is encouraged to follow the decree. In addition, provincial governments declare regional public holidays.

Workers may be required to work on public holidays. In such circumstances, hours of work are considered overtime and are paid at a premium rate of 200 percent of the normal hourly wage rate.

Maternity Leave

Female workers are entitled to maternity leave of 49 days before the due date and 49 days after childbirth. If the birth occurs later than the due date, the intervening days are treated as paid sick leave. The worker may choose to postpone prenatal leave and take all the leave after giving birth.

On return to work, the mother is entitled to the same job she held prior to taking maternity leave.

During leave, women receive a maternity benefit equal to 100 percent of the average daily wage over the four months preceding the birth, subject to a maximum, which is paid by the Social Security Health Insurance Program (EsSalud). In the event of a multiple birth or the birth of a child with a disability, the mother is entitled to 30 additional days of maternity leave.

Upon her return to work, the mother is entitled to one hour a day of leave to breast-feed her infant until the child’s first birthday.

If the birth occurs between 22 and 30 weeks of gestation, maternity leave is granted only if the child is born alive and survives more than 72 hours. If the birth occurs after 30 weeks’ gestation, the mother is granted leave even if the child is stillborn.

EsSalud also pays a nursing allowance of twice the minimum wage starting when the child is eight months old and lasting until the child is 14 months old.

Paternity Leave

New fathers are entitled to paternity leave as follows:

• 10 consecutive calendar days - for natural birth or caesarean section;
• 20 consecutive calendar days - for premature or multiple births; and
• 30 consecutive calendar days - for births where the infant has a terminal congenital disease or severe disability or where the mother has serious health complications.

Employees can choose to begin paternity on any of the following days:

• the baby’s date of birth;
• the day the mother or baby are discharged from the hospital; or
• the third day prior to the expected date of birth (accredited by a medical certificate).

The father is entitled to the mother’s leave entitlement if she dies during childbirth or maternity leave.

Employees may use their annual holiday leave immediately following the end of their paternity leave. However, employees who intend to extend their absence from work by using annual leave must notify their employer at least 15 calendar days before the probable date of birth.

Sick Leave

Employees who have contributed to social security for at least three consecutive months or four months out of the six months before the incapacity began are entitled to paid sick leave. EsSalud pays a monthly benefit equal to 100 percent of the worker’s average daily earnings in the last four months; this benefit is paid after a 20-day waiting period for up to 18 months. The employer pays the employee’s full salary during the waiting period.

Other Leave

Workers who adopt a child 12 years of age or less are entitled to 30 days’ leave.

Pensions and Social Security

Peru’s social security system consists of two programs: social insurance and an individual account system. When employees enter the workforce, they must choose between the public social insurance system (SNP) and the individual account system (SPP). SNP members may switch to the SPP but may not switch back except under certain circumstances. These programs are funded by contributions from employees; employers and the government make no contribution.

Pension reforms enacted in 2012 extend coverage to more of the population and encourage greater competition between insurance carriers and increased choice of investments. The reforms encourage self-employed workers with incomes more than 1.5 times the minimum wage to enroll in the system. The social pension is financed by worker contributions and a government subsidy.

Old-age pensions (public social security, SNP)—Employees, both male and female, with at least 20 years of contributions are entitled to receive a pension at age 65. An early pension is available for men at age 55 with at least 30 years of contributions and for women at age 50 with at least 25 years of contributions. In the event of a mass layoff, both men and women aged 55 with at least 20 years of contributions are eligible for an early pension.

The amount of the old-age pension is based on the employee’s age and a percentage of earnings. The early pension is reduced by 4 percent for each year that the pension is taken before the normal pensionable age.

Old-age pensions (individual accounts, SPP)—Employees are entitled to receive a pension at age 65 or at any age if the individual account has accumulated assets that will replace at least 50 percent of average indexed earnings in the last 120 months.

The amount of the pension under the mandatory program depends on the insured’s contributions to the individual account and accrued earnings. At retirement, the accumulated capital can be used to make programmed withdrawals from the individual’s account or to purchase a personal annuity, a joint survivor life annuity, or a deferred annuity combined with temporary programmed withdrawals.

Permanent disability benefits (SNP)—A disability pension is equal to 50 percent of the average salary in the past 12 months plus 1.5 percent for each year of contributions exceeding three. For a contribution period of between one and three years, one-sixth of average earnings is paid for each year of contributions. The amount is reduced if earnings plus pension income exceed the insured’s former average earnings.

Permanent disability benefits (SPP)—A disability pension is calculated on the basis of the insured’s average monthly earnings and is proportional to the assessed degree of disability. Disability insurance increases the accumulated capital in the individual account if the balance is less than the required minimum to finance the permanent disability pension.

In Peru, medical benefits for employees are covered by EsSalud. Employees can choose to opt out of the EsSalud program and receive health care from a private health care provider (EPS). To opt out, 51 percent of an employer’s employees must agree to the change.

Medical care coverage extends to employed persons in the public and private sectors, employees of worker-owned and cooperative enterprises, professional artists, domestic workers, self-employed persons, agricultural workers, and the spouses, partners and children of insured persons. Certain workers such as fishermen and dock workers are covered by the national system. In addition, an employer may provide health services directly.

Employees covered by EsSalud make no contributions for coverage; retirees contribute 4 percent of their pension.

Medical benefits are funded through employer contributions of 9 percent of payroll. Employers that provide health services directly or use services provided under a contract with a private health care provider (EPS) receive a 25 percent credit toward the cost of their contributions.

Workers’ Compensation

Employees working in high-risk activities are entitled to work-injury benefits funded through employer contributions of 0.63 percent to 1.84 percent of covered payroll, depending on the assessed degree of risk and the reported accident rate. There is no minimum qualifying period; accidents that occur while commuting to and from work are not covered. Employees make no contributions.

Benefits include necessary medical, surgical, and hospital care and appliances until full recovery or certification of permanent disability.

Temporary disability benefits equal to 100 percent of the insured’s covered earnings are paid after a 20-day waiting period for up to 11 months and 10 days or 340 days. The employer pays the insured’s full earnings during the waiting period. The maximum duration of benefits is 18 months in a 36-month period. The maximum earnings for benefit calculation are equal to six times the local minimum wage.

If the insured is totally disabled, a permanent disability benefits pension is paid.

Reference Citations

Vacation: Legislative Decree No. 713, art 10 (Spanish)

Holidays: Legislative Decree No. 713, arts. 6-9 (Spanish)

Maternity Leave: Law No. 30792, Law of Fair Utilities for Mothers, 2018 (Spanish)

Paternity Leave: Law No. 30807, Amending Law No. 29409, Granting the Right of License for Paternity to Workers in the Public and Private Sectors, 2018 (Spanish)

Labor Relations

In General

The Labor Procedures Act gives private sector workers the right to organize and bargain collectively.

Right to Organize

The Labor Procedures Act recognizes the right of public and private sector workers to organize and bargain collectively but specifies that this right must be exercised in harmony with broader social objectives. Union representatives have the right to participate in collective bargaining negotiations and establish negotiating timetables.

The law provides for the right of association, and regulations allow workers to form unions on the basis of their occupation, employer affiliation or geographic territory. Workers are not required to seek authorization prior to forming a trade union, although a union must represent at least 20 workers to become an official collective bargaining agent, and employers cannot deny employment because of union membership.

The law prohibits antiunion discrimination and other forms of employer intimidation, and workers fired for union activity have the right to reinstatement.

Works Councils

Peru’s labor laws do not address works councils.

Dispute Resolution

The New Labor Procedure Act of 2010 seeks to resolve disputes through expedited processes and emphasizes alternative dispute resolution. In 2011, Peru established a national register of collective bargaining referees.

Strikes and Lockouts

The constitution provides for the right to strike, although strikers are required to notify the Ministry of Labor before carrying out a job action. Workers who strike legally cannot be fired; those who strike illegally can be fired on the fourth day they are absent.

Successorship Clauses

Peru’s labor laws do not address successorship clauses.

Reference Citations

Right to Organize: New Procedural Law of Work, 2010, No. 29,497, art. 9.2 (Spanish)

Dispute Resolution: New Procedural Law of Work, 2010, No. 29,497, arts. 2-3 (Spanish)

Strikes and Lockouts: Constitution of Peru, 1993 (as amended) art. 28

Safety, Health and Security

In General

The Workplace Health and Safety Act of 2012 requires companies to establish an occupational health and safety committee.

Workplace Safety and Health

Employers must keep records regarding the management of health and safety at work, including:

• work injuries and occupational diseases;
• medical examinations;
• investigations carried out and corrective measures taken;
• monitoring of physical, chemical and biological agents and ergonomic risk factors;
• health and safety inspections and assessments;
• safety and health statistics;
• dangerous incidents and situations;
• records of safety or emergency teams; and
• training, follow-up training and emergency drills.

Employers must examine the working conditions of pregnant employees to identify any risks linked to the work or the environment (including chemical, physical, biological, ergonomic or psychosocial agents) and inform the worker about the results of this evaluation.

Employers should make all changes to job responsibilities necessary to protect pregnant workers or, if changes cannot be made, transfer the pregnant worker to another job. When an employer does not assign safe tasks to a pregnant worker, she is entitled to stop working until such tasks are provided.

Drug and Alcohol Use

Peru’s labor laws do not address drug and alcohol use.

Reference Citations

Workplace Safety and Health: Occupational Safety and Health Act, 2012, arts. 33, 101 (Spanish)

Termination

Termination by Employer

The constitution “grants to the worker adequate protection against arbitrary dismissal.”

Just cause for termination of a permanent employee includes:

• incapacity affecting the worker’s job performance;
• deterioration in output or in the volume or quality of production;
• unreasonable refusal to undergo a required medical examination or to follow medical treatment or preventive measures prescribed by a doctor to avoid illness or accident;
• serious misconduct which makes the continuation of the employment relationship unreasonable, including failure to comply with employment obligations in such a way that the breakdown of good faith in the employment relationship may be presumed, repeated opposition to work orders, repeated and untimely stoppage of work, or failure to observe work regulations or safety or health regulations;
• appropriation or attempted appropriation of goods or services belonging to the employer or for which the worker is responsible;
• unjustified retention or utilization of goods or services belonging to the employer;
• the use or transfer to a third party of information reserved for the employer;
• the unauthorized removal or use of documents belonging to the enterprise;
• providing false information to the employer with the intention of causing harm or obtaining an advantage;
• unfair competition;
• repeated attendance at work under the influence of alcohol, drugs, or narcotics or a single exceptionally serious incident;
• acts of violence, serious breaches of discipline, or insults and disrespect in oral or written statements addressed to the employer, whether they take place inside or outside the workplace;
• deliberate damage to buildings, plant, works, machinery, instruments, documents, raw materials, and other goods belonging to the enterprise or in its possession;
• absence from work, including failure to appear at the workplace for more than three consecutive days, unjustified absence for more than five days over a period of 30 calendar days or more than 15 days over a period of 180 days, and repeated lateness where attention has been drawn to this by the employer and where disciplinary sanctions such as written warnings and suspensions have already been applied; and
• conviction for a crime involving fraud.

Employers must give workers written notice of not less than six calendar days prior to termination so that the worker can present a written defense to any charges brought against him or her or of 30 calendar days to prove his or her professional capacities and correct any error. If the worker is guilty of serious misconduct and it would be unreasonable to require the employer to continue the employment relationship, no notice is required.

In the event of unlawful dismissal, judicial action must be brought within 30 calendar days. If a court nullifies the dismissal, the worker must be reinstated in the job unless he or she chooses compensation instead. Employers can be required to compensate employees for moral damages if they are dismissed without cause.

Plant Closings and Mass Layoffs

A permanent worker dismissed for economic, technological or structural reasons or due to restructuring of the enterprise is entitled to severance pay and has preferential rights to be reinstated if the employer decides to hire, directly or through third persons, new staff to fill similar posts within a year of a collective dismissal.

Payment on Termination

The employer is obligated to pay an employee severance only in cases of arbitrary dismissal. Employees terminated without cause are entitled to severance pay equal to 1.5 months’ compensation for each year of employment up to one full year’s wages.

Unemployment Insurance

Employees of private firms may participate in the CTS fund and choose the financial institution into which employer contributions are deposited. Withdrawal of funds generally requires proof of dismissal.

Reference Citations

Termination by Employer: Employment Promotion Law, 1996, Decree No. 001-96-TR, arts. 27-29 (Spanish)

Plant Closings and Mass Layoffs: Employment Promotion Law, 1996, Decree No. 001-96-TR, art. 81 (Spanish)

Payment on Termination: Employment Promotion Law, 1996, Decree No. 001-96-TR, arts. 54-56 (Spanish)

Personal Taxes

Residency Requirements

Individuals are considered residents if they have established a habitual abode in Peru or are present in the country for more than 183 days in any 12-month period.

Taxable Income

Residents and nonresidents are taxed on salary. Peruvian residents are taxed on their worldwide income, nonresidents only on Peruvian-source income.

Tax Rates

Nonresidents are subject to a flat tax of 30 percent of their gross remuneration for services performed in Peru. For residents, tax rates are progressive from 8 percent to 30.

Personal income tax returns must be filed in March of the following year and the actual date is based on the taxpayer ID number.

Reference Citations

Tax Rates: Income Tax Code

Web References

In Spanish unless otherwise noted.

Law and Regulation

Constitution of Peru (English)

Documents on Safety at Work

Synthesis of Labor Laws

Occupational Safety and Health Act

Government Websites and Publications

Ministry of Labor and Employment

Social Security Portal, EsSalud