Employer of Record in Peru (2026): Payroll, CTS and Gratificaciones

An employer of record (EOR) lets a foreign company hire in Peru before it has its own Peruvian company. The EOR is the legal employer: it registers the employee in the electronic payroll (T-Registro), files the monthly PLAME return with SUNAT, pays EsSalud and applies the private-sector labor regime. You direct the work and pay the employment cost plus a fee.

How an EOR works in Peru

• The employee is registered in T-Registro by their first day of work, and payslips are issued every pay period.
• Fixed-term contracts must be in writing and registered with the labor authority.
• Foreign employees can be at most 20% of the workforce and 30% of the payroll, with exceptions, and their contracts need approval.

What employing someone costs in Peru

• Minimum wage (RMV): S/ 1,230 a month from 1 October 2026 (Supreme Decree 015-2026-TR). A second step to S/ 1,300 is due by decree in the first half of 2027.
• EsSalud: 9% of monthly pay, paid by the employer.
• Pension: withheld from the employee, either to the ONP (13%) or to a private AFP.
• Gratificaciones: one month’s salary in July and another in December, plus a 9% extraordinary bonus on each (Law 30334).
• CTS: severance savings of about one month’s salary a year, deposited in May and November.
• Vacation: 30 calendar days a year; life insurance (Vida Ley) from the first day, and SCTR for high-risk activities.

Contracts and working time

Employment is presumed indefinite. The standard probation period is three months. The maximum working time is 8 hours a day or 48 hours a week.

Ending employment

Dismissal requires a just cause and a formal procedure. Arbitrary dismissal on an indefinite contract costs 1.5 monthly salaries per year of service, capped at 12 salaries (Supreme Decree 003-97-TR, art. 38). On a fixed-term contract, it costs 1.5 salaries per month remaining, with the same cap. Accrued CTS, gratificación and vacation are paid within 48 hours.

When to set up your own company

Once you plan a permanent team, local invoicing or contracts in your own name, it is usually better to set up your own company in Peru and run payroll there. See our employer of record and PEO services in Latin America, payroll outsourcing in Peru and employment contracts in Peru.

Get help from Easyco

Easyco coordinates the company setup in Peru up to the issue of the RUC, and supports companies afterwards with tax, accounting, payroll and company compliance, including a registered office address. Request a quote to discuss your hiring plans.