Employer of record in Peru: costs, rules and hiring developers in 2026
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The one employer contribution we can confirm in Peru is EsSalud health insurance at 9% of monthly pay, PEN 10,800 a year on a PEN 10,000 monthly salary, according to Deloitte's Peru Highlights 2026, and the EOR's own fee is extra: from $199 a month at Payoneer Workforce Management (formerly Skuad) to $699 at Oyster, at October 2026 list prices. The mistake US companies make is reading 9% as the full cost. Peruvian payroll is normally modeled on 14 salaries a year plus severance-fund deposits (CTS), and we have not yet confirmed those rules from an official source, so get them priced in writing.
An employer of record in Peru is a Peruvian company that hires your worker on its own payroll, pays EsSalud and withholds the worker's pension, while you run the work.
- Currency
- PEN
On this page
Peru's payroll in brief
Peru's employer contribution rate is low; the open questions are in the pay calendar. What our data confirms:
- EsSalud 9% of monthly pay, employer only (Deloitte).
- Pension is the worker's cost. The ONP or AFP pension contribution is withheld from the employee, not added on top by the employer (Deloitte).
- A minimum wage in two steps. The remuneracion minima vital (RMV) was PEN 1,130 a month through September 30, 2026 and is PEN 1,230 from October 1, 2026, under DS 015-2026-TR, published in El Peruano on September 28, 2026. A second step of PEN 70, to PEN 1,300, is to be set by a later decree in the first half of 2027.
Our data has no official confirmation yet for Peru's gratificaciones, CTS, family allowance, profit sharing, leave, probation, notice or dismissal compensation from an official source. None of them is in the table below. Ask the EOR to list each in its quote and check them with the Ministry of Labor and Employment Promotion (MTPE) on gob.pe.
Employment costs and rules in Peru
| Item | Peru |
|---|---|
| Employer social contributions | 9% EsSalud health contribution (employer only); pension is employee-funded |
| What the employer pays | EsSalud 9% of monthly pay, employer only (secondary); Pension (ONP 13% or AFP about 10% plus fees and insurance) is withheld from the employee; Vida Ley life insurance (employer, from day one, unconfirmed); SCTR high-risk insurance for listed activities (unconfirmed) |
| Minimum wage | RMV PEN 1,130 per month to Sep 30 2026; PEN 1,230 from Oct 1 2026 (DS 015-2026-TR, El Peruano Sep 28 2026); a second step of PEN 70 to PEN 1,300 is to be set by a later decree in the first half of 2027 |
| Sample salary used | PEN 140,000 per year (PEN 10,000/mo x 14 including two gratificaciones), about USD 40,000 at an assumed 3.50 PEN/USD (rate not fetched) |
| Employer cost on that salary | 9% EsSalud only (PEN 10,800 on 12 months of PEN 10,000). Unconfirmed fuller model: 17.33% on 140,000 (PEN 24,267: EsSalud 10,800 + 9% bonus on gratificaciones 1,800 + CTS 11,667); 36.89% over 12 months' base (adds the two gratificaciones) |
Checked October 16, 2026. Source type: secondary (Deloitte Peru Highlights 2026, Jan 2026); gob.pe pages returned errors today. Sources are listed at the end of this page.
What an EOR charges to employ someone in Peru
| Provider | EOR fee per employee per month | Deposit | Entity model (provider claim) |
|---|---|---|---|
| Payoneer Workforce Management | from $199 | None listed | Claims owned entities across APAC, MEA, Europe and the Americas |
| Pebl | $399 | Not listed | About 90% of employees on Pebl-owned entities |
| Playroll | from $399 | One month's salary per employee, refundable | No clear owned-entity claim |
| Rivermate | $319 to $639 | Not stated | Claims 38 owned entities |
| Multiplier | $459 (annual) or $499 (monthly) | Sized from costs, fees and notice period (method published, no fixed amount) | Claims owned entities in 160+ countries |
| Rippling EOR | Quote only (third-party reference: $499) | Not listed | Claims Rippling entities; no partner mention |
| Deel | $599 | Not stated by Deel | Claims owned entities in 130+ countries |
| Remote | from $599 | Waived for startups; otherwise not stated | Claims 100% owned entities in 90+ countries |
| Atlas | from $599 | Not published | Claims owned entities in 160+ countries |
| Papaya Global | from $650 | Refundable deposit, amount not stated | Uses in-country partners |
| Oyster | $699 | At least one month of total service cost, refundable (per its terms) | Owned entities and partners |
| Globalization Partners (G-P) | Quote only | Not stated | Information page claims 100+ wholly owned entities |
Source: each provider’s pricing page, checked October 16, 2026. Fees are the provider’s charge on top of salary and the employer contributions above. Some providers adjust prices by country.
Hiring a developer in Peru on PEN 10,000 a month
countries.csv models the sample hire at PEN 10,000 a month, about USD 40,000 a year at an assumed 3.50 PEN per USD when paid 14 times (the rate was not fetched). The table counts only the 12 regular months and the confirmed contribution.
| Line | Per month | Per year (12 months) |
|---|---|---|
| Gross salary | PEN 10,000 | PEN 120,000 |
| EsSalud health, 9% (employer only) | PEN 900 | PEN 10,800 |
| Confirmed employer cost before the fee | PEN 10,900 | PEN 130,800 |
| EOR fee at $599 a month | $599 | $7,188 |
| Gratificaciones, CTS and other payments | not yet confirmed | not yet confirmed |
Source: Deloitte Peru Highlights 2026 (January 2026) for the 9% EsSalud rate; $599 fee as published by Deel and Remote (Oct 16, 2026), left in USD because no official PEN rate was read.
The math: 9% x PEN 10,000 = PEN 900 a month, and 12 months come to PEN 10,800. Salary plus EsSalud is PEN 130,800. The EOR fee adds $7,188 a year at $599, $2,388 at $199 (Payoneer WFM), $4,788 at $399 (Pebl, Playroll) or $8,388 at $699 (Oyster).
The research behind countries.csv gives a fuller model of standard Peruvian payroll, but most of it rests on items not yet confirmed, so we do not show it as a total. If you want a planning figure, ask two EOR providers for a fully loaded Peru quote on the same salary and compare line by line. The EOR cost index shows how Peru sits against other countries, and what EOR providers charge covers deposits and FX.
Contractor or employee for a Peruvian developer
Paying a Peruvian developer as a contractor avoids EsSalud and the extra-salary questions. The risk is a contractor who works your hours, for you only, under your managers. If that relationship is reclassified, the unpaid items come back with it. Keep real project work on contractor management software, or use a contractor of record that reviews classification. Once the developer is a long-term member of your team, an EOR keeps the employment on a Peruvian payroll.
Your own Peruvian company
A local entity takes registration, an EsSalud employer account and a payroll provider that tracks the RMV changes. Two EOR hires at $599 cost $14,376 a year in fees. Our EOR versus entity analysis explains when your own company pays off.
EOR providers for Peru
Multiplier earns 79 and Oyster 64 under our scoring rules, the top two of the providers we rate. For Peru, ask how each provider funds the July and December gratificaciones that payroll guides describe: some take a deposit and some pre-charge accruals. A Multiplier employer on Trustpilot (August 5, 2026) complained about upfront accrual charges and a currency markup. Playroll holds a month of salary as deposit, and Oyster a month or more of its total charge.
Weigh them in our EOR buyer ranking, and read the deposit and accrual terms in the Remote, Oyster and Deel write-ups. Neighbors worth comparing: Ecuador and Chile.
Frequently asked questions
How much does an employer of record cost in Peru?
What is the RMV (minimum wage) in Peru for 2026?
Does the employer pay pension in Peru?
How do I hire developers in Peru?
Does Peru have gratificaciones and CTS?
Sources (10)
- Payoneer Workforce Management (formerly Skuad): Skuad pricing (checked Oct 16, 2026)
- El Peruano: DS 015-2026-TR minimum wage decree (checked Oct 16, 2026)
- Pebl: Pebl EOR pricing (checked Oct 16, 2026)
- Playroll: Playroll pricing (checked Oct 16, 2026)
- Multiplier: Multiplier pricing (checked Oct 16, 2026)
- Deel: Deel pricing (checked Oct 16, 2026)
- Remote: Remote pricing (checked Oct 16, 2026)
- Oyster: Oyster pricing (checked Oct 16, 2026)
- Trustpilot: Multiplier reviews (checked Oct 16, 2026)
- deloitte.com/content/dam/assets-shared/docs/services/tax/2026/dttl-... (checked October 16, 2026)
This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.