🇵🇪Peru 13th Salary Calculator
Peruvian private sector employees receive two full monthly bonuses each year (July and December). Under Law 30334, bonuses are exempt from pension (AFP/ONP) and health (Essalud) deductions, and the employer's 9% Essalud contribution is paid directly to the employee as an extraordinary bonus.
Statutory Bonuses (Law 27735 & Law 30334)PEN (S/.)
Peruvian private sector employees receive two full monthly bonuses each year (July and December). Under Law 30334, bonuses are exempt from pension (AFP/ONP) and health (Essalud) deductions, and the employer's 9% Essalud contribution is paid directly to the employee as an extraordinary bonus.
Compensation & Service Period
Exempt from social security contributions. Includes a 9% extraordinary statutory bonus. Subject only to 5th category income tax where applicable.
Formula: Statutory Bonuses: 2 monthly salaries + 9% extraordinary health bonus (Essalud credit to worker under Law 30334). Exempt from social security.
Advance payment paid gross without social security or tax withholdings.
Final balance after statutory tax and social security withholdings.
Detailed Payment Breakdown
Statutory Bonuses (Law 27735 & Law 30334)
Exempt from social security contributions. Includes a 9% extraordinary statutory bonus. Subject only to 5th category income tax where applicable.
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Frequently Asked Questions
How is the 13th salary calculated in Peru?
Peruvian private sector employees receive two full monthly bonuses each year (July and December). Under Law 30334, bonuses are exempt from pension (AFP/ONP) and health (Essalud) deductions, and the employer's 9% Essalud contribution is paid directly to the employee as an extraordinary bonus.
How is the 13th salary taxed in Peru?
Exempt from social security contributions. Includes a 9% extraordinary statutory bonus. Subject only to 5th category income tax where applicable.