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Country Payroll Guide
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Peru

ExactusPay's Peru payroll guide is structured around verified authorities, core payroll references, and practical employer review points.

Tax authority mapped Social security authority mapped Payroll currency: PEN

Verified authorities

Tax authority: National Superintendency of Customs and Tax Administration (SUNAT). Social security authority: EsSalud; Office of Pension Normalization (ONP).

Payroll essentials

Payroll currency: PEN.

ExactusPay use

Use this profile to align provider review, onboarding, and country-level payroll governance before go-live.

Country overview

This Peru payroll profile focuses on verified employer reference points. Where ExactusPay could confirm the main tax or social-security body, it is listed below. Fields without a reliable confirmation are intentionally left blank.

Key facts

Official country name

Republic of Peru

Capital

Lima

Currency

Peruvian sol (PEN)

Internet domain

.pe

Payroll intelligence

A structured view of the payroll details employers usually need first, with authority mapping and payroll essentials shown only where ExactusPay could verify them.

Typical pay currency

PEN

Tax authority

National Superintendency of Customs and Tax Administration (SUNAT)

Social security authority

EsSalud; Office of Pension Normalization (ONP)

Payroll currency

PEN

Coverage note

Peru payroll social-insurance and public-pension administration sit with separate institutions.

Employer guidance

Authorities and registrations

Tax authority: National Superintendency of Customs and Tax Administration (SUNAT). Social security authority: EsSalud; Office of Pension Normalization (ONP).

  • Peru payroll social-insurance and public-pension administration sit with separate institutions.

Payroll essentials

Only verified country references are shown here. Unconfirmed items are intentionally left blank rather than inferred.

  • Payroll currency: PEN
  • Internet domain: .pe

How to use this profile

This country page is built as a practical employer reference: authority mapping first, payroll basics second, and implementation detail only where ExactusPay could verify it.

  • Use it to compare provider coverage and local setup requirements.
  • Escalate live filing or contribution questions against the relevant authority before production payroll.