Statutory and legislative payroll changes in Peru, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
UIT set at S/ 5,500 for 2026
Effective 1 Jan 2026
Decreto Supremo N.º 301-2025-EF sets the 2026 UIT at S/ 5,500, up S/ 150 from S/ 5,350, affecting fifth-category (employment) income tax thresholds.
For the employer
- Fifth-category withholding threshold of 7 UIT = S/ 38,500.
- Minimum for integral annual remuneration (RIA) agreements: S/ 11,000 (2 UIT).
For the employee
- Additional personal deductible expenses up to S/ 16,500 (3 UIT).
In practice: 7 x S/ 5,500 = S/ 38,500.
Source: EY Perú - Nuevo valor de la UIT 2026: ¿cómo impacta este aumento a las empresas? · Last verified 1 October 2026
Minimum wage (RMV) rises to S/ 1,230, then S/ 1,300
Effective 1 Oct 2026 Upcoming
Decreto Supremo Nº 015-2026-TR raises the RMV for private-sector workers from S/ 1,130.00 to S/ 1,300.00 in two tranches.
For the employer
- First tranche: RMV S/ 1,230.00 from 1 October 2026.
- Second tranche of S/ 70.00 to be set by a further supreme decree in the first half of 2027.
For the employee
- Private-sector minimum wage rises by S/ 170.00 in total.
In practice: S/ 1,130.00 + S/ 100.00 = S/ 1,230.00; + S/ 70.00 = S/ 1,300.00.
Source: El Peruano - Decreto Supremo que incrementa la Remuneración MÃnima Vital · Last verified 1 October 2026