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.