Peru Salary, Quinta Categoría, AFP vs ONP Net Pay Calculator
Calculate net salary and monthly payroll withholdings in Peru. Computes SUNAT 5ta Categoría income tax with 7 UIT base and optional 3 UIT personal deductions, compares AFP vs ONP pension systems, and calculates 9% employer EsSalud costs.
Monthly Take-Home Pay (Sueldo Líquido) Summary
S/ 4,602.50
Salary + Asignacion
S/ 609.83
13.25% AFP Integra
S/ 168.42
Monthly withholding
S/ 3,824.25
Net deposit in account
| Boleta Item | Statutory Basis / Tramo | Percentage | Amount (PEN S/) |
|---|---|---|---|
| Gross Monthly Remuneration | Base Wage + Asignacion Familiar | — | S/ 4,602.50 |
| Pension Contribution (AFP / ONP) | AFP Integra (10% Fondo + 1.7% Seg + 1.55% Com) | 13.25% | -S/ 609.83 |
| SUNAT Impuesto a la Renta (5ta Categoría) | Annual projected tax divided across months | 3.66% | -S/ 168.42 |
| Net Take-Home Monthly Salary | Gross Remuneration - Total Deductions | 83.09% | S/ 3,824.25 |
| Employer Contribution: EsSalud (Seguro Social) | 9.0% paid 100% by employer (not deducted from employee) | +S/ 414.23 | |
| Annual 5ta Categoría Base Imponible | 14 Remunerations (12 months + 2 Grati) - 7 UIT (S/ 36,050) - 3 UIT Gastos (S/ 4,000) = S/ 25,285.00 | ||
How Payroll Deductions and 5ta Categoría Work in Peru
Under the Texto Único Ordenado de la Ley del Impuesto a la Renta (D.S. 179-2004-EF) and statutory labor laws:
1. Rentas de Quinta Categoría (SUNAT)
Employees project 14 remunerations per year (12 monthly salaries plus July and December Gratificaciones). From this annual gross, the law grants an automatic deduction of 7 UIT (7 × S/ 5,150 = S/ 36,050 PEN). Furthermore, workers can deduct up to 3 additional UIT (up to S/ 15,450) in verified electronic receipts for restaurants, hotels, housing rent, medical and dental services.
2. Pension System (AFP vs ONP)
• ONP (Sistema Nacional): Flat 13.00% deduction deposited in the common public fund.
• AFP (Sistema Privado): 10.00% goes into the employee's personal individual capitalization account (CIC), approximately 1.70% for disability and life insurance (SIS), and a variable administration commission (~1.47% to 1.69%), totaling approximately 13.17% to 13.39%.
SUNAT Progressive 5ta Categoría Brackets
| Tramo | Taxable Base in UIT | Taxable Base in Soles (UIT = S/ 5,150) | Marginal Rate |
|---|---|---|---|
| 1st Tramo | Up to 5 UIT | S/ 0.00 to S/ 25,750.00 | 8% |
| 2nd Tramo | Over 5 UIT up to 20 UIT | S/ 25,750.01 to S/ 103,000.00 | 14% |
| 3rd Tramo | Over 20 UIT up to 35 UIT | S/ 103,000.01 to S/ 180,250.00 | 17% |
| 4th Tramo | Over 35 UIT up to 45 UIT | S/ 180,250.01 to S/ 231,750.00 | 20% |
| 5th Tramo | Over 45 UIT | Above S/ 231,750.00 | 30% |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.