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Peru Payroll Changes - 2026

  • Minimum salary/Wage changes

  • The minimum monthly wage is 1,130 soles.



  • Tax updates

  • Fifth Category Income Tax withholdings depend on the UIT (Tax Unit) value.
  • The updated UIT amount will be confirmed and published in the first week of January.
  • Other payroll-relevant updates

  • Seguro Vida Ley cost varies based on salary and is approximately 1% of the employee’s annual salary.