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Calculadora de sueldo Peru 2026

Calculadora de sueldo neto 2026 para Peru: trabajadores en planilla (rentas de quinta categoria). Impuesto a la renta progresivo (8 a 30%) tras la deduccion de 7 UIT, pension por ONP 13% o AFP (10% mas comision y prima), EsSalud 9% a cargo del empleador. Modelo educativo, no es asesoria tributaria.

Simon Bodych

por Simon Bodych

Methodology & sources

Methodology - Peru (2026)

Educational annual model for tax year 2026, currency PEN (monthly = annual / 12) - not a payroll system, not a tax return, not tax advice. Everything keys off the UIT (Unidad Impositiva Tributaria): UIT 2026 = S/ 5,500 (Decreto Supremo 301-2025-EF, El Peruano 17 December 2025, effective 1 January 2026). Headline monthly figures use the clean 12-month basis (income tax = annual liability / 12) so gross-to-net and net-to-gross round-trip; the 14-salary structure (12 sueldos + 2 gratificaciones in July and December, Ley 27735) is exposed separately. Out of scope: the additional 3 UIT deduction for documented expenses (art. 46 LIR), asignacion familiar, the SUNAT monthly withholding proration algorithm, and no-domiciliado rates.

Employment (rentas de quinta categoria)

  • Annual income tax (impuesto a la renta de quinta categoria) is progressive on net taxable income = annual income minus a fixed 7 UIT deduction (art. 46 LIR; 7 x 5,500 = S/ 38,500 for 2026), using the art. 53 LIR UIT scale: 8% up to 5 UIT, 14% to 20 UIT, 17% to 35 UIT, 20% to 45 UIT, 30% above.
  • Mandatory pension toggle: EITHER ONP 13% (Sistema Nacional de Pensiones, DL 19990) OR an AFP (Sistema Privado de Pensiones): 10% fondo (art. 30 TUO Ley SPP) + comision sobre flujo (varies by AFP, 1.47% to 1.69% in 2026; engine default Integra 1.55%) + prima de seguro 1.37% from January 2026 (SBS / Ley 32123), the prima charged on the remuneracion asegurable capped at the Remuneracion Maxima Asegurable (RMA, set quarterly by the SBS, about S/ 12,209.11/month Q1 2026, provisional).
  • Pension is charged on the 12 monthly salaries only; the gratificaciones are exempt from pension and EsSalud. EsSalud 9% (Ley 26790) is EMPLOYER-paid and does not reduce the employee net (shown only in employer cost). The bonificacion extraordinaria 9% on gratificaciones (Ley 29351 / Ley 30334) is paid to the worker in lieu of EsSalud on the bonus.
  • Net (12-month basis) = annual gross - pension - income tax, divided by 12.

Sources: SUNAT - Renta de quinta categoria; TUO de la Ley del Impuesto a la Renta (DS 179-2004-EF) art. 46 (7 UIT) and art. 53 (scale 8/14/17/20/30%); UIT 2026 = S/ 5,500 (DS 301-2025-EF), SBS - Comisiones y primas del SPP (prima 1.37% from Jan 2026, Ley 32123; RMA quarterly); ONP 13% (DL 19990); AFP fondo 10% (DS 054-97-EF); EsSalud 9% (Ley 26790).

Independiente (rentas de cuarta categoria)

  • From the gross honorarios (recibos por honorarios), deduct a flat 20% (art. 45 LIR) to obtain the renta neta de cuarta categoria; the 20% deduction is capped at 24 UIT/year (24 x 5,500 = S/ 132,000 for 2026).
  • Then deduct the shared 7 UIT fixed deduction (art. 46 LIR) and apply the same UIT progressive scale (art. 53 LIR): 8% / 14% / 17% / 20% / 30%. This engine models the standalone cuarta-categoria case (no quinta income combined).
  • Withholding (retencion): when the payer is obliged to keep books, it withholds 8% of the honorario whenever a single recibo exceeds S/ 1,500 (art. 74 LIR). The 8% is credited against the annual income tax, so net cash for the year = gross - income tax.
  • Suspension of withholdings / pagos a cuenta: eligible when projected annual cuarta income is at or below S/ 48,125 and monthly at or below S/ 4,010 (RS 000390-2025/SUNAT, provisional).
  • There is no mandatory pension / social contribution for rentas de cuarta categoria. Out of scope: combined cuarta + quinta, the art. 45 exceptions (dietas, mandatarios), the additional 3 UIT documented-expense deduction, and monthly pago a cuenta timing.

Sources: SUNAT - Renta de cuarta categoria / recibos por honorarios; TUO de la Ley del Impuesto a la Renta (DS 179-2004-EF) art. 45 (20% deduction, 24 UIT cap), art. 46 (7 UIT), art. 53 (scale), art. 74 (8% withholding); RS 000390-2025/SUNAT (suspension limits 2026), SBS - regimenes de pension del SPP (no aplican a rentas de cuarta categoria en este modelo).