Key Facts
AFP Pension EE | 10% + individual commission (~1.23%) |
ONP Alternative | 13% (state pension option) |
EsSalud ER | 9% health insurance (employer only) |
5th Category IR | Progressive 8–30% income tax |
CTS | Severance fund: 1 month/year paid May+November |
Gratificaciones | 2 bonuses/year: Fiestas Patrias (July) + Navidad (Dec) |
Key Config Points
- CTS: 6 months provision paid in May (Jan–Jun) and November (Jul–Dec)
- Gratificaciones: 1 month salary each (July 15 + December 15) plus EsSalud bonus (9%)
- AFP vs ONP: employee choice at hiring; AFP has multiple fund types by risk
- PLAME (Planilla Móvil): monthly payroll declaration to SUNAT
- Vacaciones: 30 calendar days; can sell 15 days (vacaciones truncas)
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PYPE_PE_SAP_ECP_Complete_Guide.pptx — 50 slides