Peru Net Salary Calculator
Peru · EmploymentCalculate your net monthly salary in Peru: subtract the AFP (or ONP) contribution and the fifth-category income tax withholding from your gross compensation. Choose your AFP and the fee scheme (on flow or mixed).
How is it calculated?
Net salary = gross compensation (with family allowance if you receive it) − pension contribution − fifth-category withholding. Pension contribution: under the ONP, 13% of compensation; under an AFP, 10% to the fund + a 1.37% insurance premium (on a maximum insurable amount the SBS updates quarterly) + the fee on compensation, only if you're under the fee-on-flow scheme (the mixed fee charges its share on the balance, which isn't deducted from your salary). Fifth-category withholding: your annual income is projected (12 compensations plus bonuses and the extraordinary add-on), 7 UIT (38,500 with the 5,500 UIT) is subtracted, the progressive scale (8%, 14%, 17%, 20%, and 30%) is applied, and it's divided among the remaining months under SUNAT's procedure. AFP/ONP contributions don't reduce the withholding base. This doesn't include other deductions (loans, advances, garnishments) or extraordinary payments. This is a rough estimate, not an official payroll record.
Examples
Compensation of 6,000, AFP Habitat with a fee on flow, January, with bonuses
AFP: 770.40 (fund 600, insurance 82.20, and fee 88.20). Fifth-category withholding: 405.93. Net salary: 4,823.67.
Compensation of 2,500 under the ONP
ONP 13%: 325. No fifth-category withholding (projected annual income below 7 UIT). Net salary: 2,175.
What's deducted from a payroll salary
Your employer doesn't deduct EsSalud from you: it pays that on top of your salary.
| Item | How much |
|---|---|
| ONP (national system) | 13% of compensation |
| AFP: fund contribution | 10% of compensation |
| AFP: insurance premium | 1.37% up to the maximum insurable compensation |
| AFP: fee | Depends on the AFP and the scheme: on flow it's deducted every month; the mixed fee is charged on the balance and doesn't come out of your salary |
| Fifth-category withholding | Only if your projected annual income exceeds 7 UIT (38,500); progressive rates from 8% to 30% |
Calculation examples
Compensation of 6,000 under AFP Habitat with a fee on flow, in January and with bonuses: AFP deduction 770.40, fifth-category withholding 405.93, and net salary of 4,823.67.
Compensation of 2,500 under the ONP: deduction of 325, no fifth-category withholding because projected annual income stays below 7 UIT, and net salary of 2,175. Figures are illustrative.
Continue with your other income and benefits
To understand each part, check the AFP and ONP calculator and the fifth-category tax calculator. Besides your salary, you receive a bonus in July and December and CTS in May and November; if you work overtime, calculate its pay with the overtime calculator.
Sources
- SBS (Peruvian banking and insurance regulator) — Private Pension System: AFP fees, insurance premium, and Maximum Insurable Compensation (September 2026) — in effect since July 2026 · reviewed on September 25, 2026
- ONP (Peruvian national pension system) — 13% employee contribution — in effect since January 1973 · reviewed on September 25, 2026
- SUNAT (Peruvian tax authority) — Fifth-Category Income: 7-UIT deduction, progressive scale, and monthly withholding procedure — in effect since January 2026 · reviewed on September 25, 2026
- SUNAT / MEF (Peruvian tax authority / Ministry of Economy and Finance) — 2026 Tax Unit (UIT) value: 5,500 (Supreme Decree 301-2025-EF) — in effect since January 2026 · reviewed on September 25, 2026