Hiring your first employees in Peru means new rules, new benefits and a monthly payroll cycle that headquarters must understand and budget. We set up the employer, run payroll and explain the cost of each position in English.
Employment in Peru runs through a registered local employer. Most foreign groups hire through a subsidiary or branch, which must be registered with SUNAT before payroll can start.
A Peruvian subsidiary or branch with a RUC. If you do not have one yet, we can incorporate it.
Registration in the electronic payroll systems and the set-up of the payroll calendar.
Employment contracts in Spanish consistent with the regime that applies, plus key internal policies.
Onboarding data, bank details and pension and health affiliations collected before the first pay date.
Peruvian payroll includes several items that do not appear in the monthly salary. We prepare an estimate per position so that the budget approved abroad matches what the subsidiary will pay.
Statutory bonuses (gratificaciones) paid in July and December, in addition to the monthly salary.
Periodic deposits into a bank account in the employee's name, as required by the applicable regime.
Annual paid vacation, with rules on scheduling and on payment when vacation is not taken.
EsSalud contribution paid by the employer on top of salaries.
Pension contributions and employment income tax withheld from the employee and paid by the employer.
Rules on dismissal and indemnities that should be understood before hiring, not when a role ends.
Each model has different payroll, tax and documentation consequences. We help you choose before the first offer letter goes out.
| Model | How it works | Points to check |
|---|---|---|
| Local employees of the subsidiary | The Peruvian entity hires and pays staff on its own payroll | Contracts, statutory benefits and monthly payroll filings |
| Employees of a branch | The branch acts as the employer in Peru | Same payroll obligations; the foreign company remains liable for the branch |
| Staff assigned from abroad | Group employees relocated or seconded to Peru | Who pays and where, Peruvian income tax on work performed in Peru, recharges to the subsidiary |
| Independent contractors | Professionals who invoice for their services | Genuine independence; otherwise the relationship may be treated as employment |
A consistent payroll depends on timely inputs and clear approvals. We agree the calendar, who sends changes and who approves before payment, then run the cycle every month.
Foreign groups sometimes engage people in Peru as independent contractors to move quickly. If the person works under your direction and schedule, Peruvian law may treat the relationship as employment, with back payments and penalties. We review the arrangement before it starts.
Guide for foreign companies operating in Peru →Coordination of payroll for foreign employees working in Peru; immigration procedures are handled by specialists and quoted separately.
Organization of records and evidence for SUNAFIL inspections, scoped separately when an inspection begins.
Restructurings, transfers between group entities and terminations planned with their cost and documentation.
Payroll is usually part of a monthly scope together with accounting and tax compliance, priced by headcount and complexity. See our reference fee ranges and accounting outsourcing. Labor disputes, inspections and immigration matters are quoted separately.
To employ staff directly, the employer generally needs to be registered in Peru with a RUC, which means setting up a subsidiary or a branch first. We review the options with you and, if needed, handle the incorporation.
Peruvian payroll includes statutory items beyond the monthly salary, such as two annual bonuses, a severance fund deposit (CTS), paid vacation and the employer's health contribution. We prepare a cost estimate per position so headquarters can budget the full annual cost.
Only when the relationship is genuinely independent. If a person works under your direction, schedule and supervision, Peruvian law may treat the relationship as employment, with back payments and penalties. We review the arrangement before it starts.
Yes. We agree a monthly payroll summary for HQ, in English and in the agreed currency, with headcount, cost by concept and accruals reconciled to the accounting records.
They are scoped separately, because the work depends on the issue. The monthly payroll service keeps the records and evidence that an inspection usually requires.
Tell us about the roles and your timeline. We will explain the setup required and the full cost per position.