Employer of Record in Peru: 19 Providers Compared (2026)

Employing someone in Peru: key facts

Amounts are in nominal soles (PEN). Many rates and thresholds are set in UIT, the tax unit: 1 UIT = PEN 5,500 in 2026 (PwC Tax Summaries, checked 2026-10-26). Several official pages blocked automated access, so some figures come from legal-publisher summaries.

Minimum wage

One national rate for the private-sector regime (RMV, remuneración mínima vital); no regional zones.

Employer contributions

Rates in force in October 2026. The employee pays no health contribution; EsSalud is paid by the employer on top of pay.

• The 9% rate and the floor come from search excerpts of the SUNAT page and Ley 26790 art. 6; PwC confirms 9%.
• Not in the percentages above: the Vida Ley premium (set by the insurer), SCTR (risk activities only), asignación familiar and profit sharing.

Working hours and overtime

• Ordinary day 8 hours or 48 hours a week (Constitution art. 25; DS 007-2002-TR) (GeoVictoria, checked 2026-10-26).
• Overtime is voluntary: at least 25% extra for the first two hours and 35% for the rest; hourly value is monthly pay / 30 / 8 (same source).

Annual leave and public holidays

• 30 calendar days of paid leave per completed year of service in the general private regime; 15 days in the MYPE regime (lpderecho.pe, checked 2026-10-26).
• 16 national paid holidays in 2026: 1 Jan, 2 and 3 Apr, 1 May, 7 and 29 Jun, 23 Jul, 28 and 29 Jul, 6 and 30 Aug, 8 Oct, 1 Nov, 8, 9 and 25 Dec. Three fall on a Sunday. Work on a holiday without a substitute rest day is paid triple (La República, checked 2026-10-26).
• The list is a press count made before the official one was published.

Probation

• 3 months by default; in writing, up to 6 months for skilled or trust positions and 1 year for management (TUO DL 728 art. 10). It must be in the written contract.
• No dismissal indemnity is due during probation, though case law has applied some protection (lpderecho.pe, checked 2026-10-26).

Notice and severance

• Dismissal without cause (despido arbitrario): 1.5 ordinary monthly pays per full year of service, capped at 12 monthly pays; partial years pro rata. Due only after probation (TUO DL 728 art. 38) (lpderecho.pe, checked 2026-10-26).
• The accrued CTS is paid out separately at the end of employment.
• The employer notice period is not confirmed: vendor sources conflict, and the TUO provisions on notice were not read.

13th salary and bonuses

There is no 13th or 14th salary by that name, but two legal gratificaciones a year: one monthly salary by 15 July and one by 15 December, each plus a 9% extraordinary bonus (6.75% for EPS members). Proportional at 1/6 of the computable pay per full month worked in the semester; in effect 14 monthly payments a year (MTPE, checked 2026-10-26).

Mandatory benefits

• CTS (compensación por tiempo de servicios): deposited by the employer into the worker’s bank account in the first 15 days of May and November, about 1.1667 monthly salaries a year. Fines for not depositing: PEN 2,475 to PEN 143,660 (Libero, checked 2026-10-26).
• Vida Ley life insurance (DL 688) from the first day of work: 16 monthly pays for natural death, 32 for accidental death or permanent disability.
• Asignación familiar: 10% of the RMV, PEN 123.00 a month at PEN 1,230, for workers with children under 18 or studying up to 24.
• Worker deductions: AFP pension 10% of gross, a commission (Habitat 1.47% on flow in October 2026) and an insurance premium of 1.37% up to PEN 12,732.70 a month; the alternative is ONP at 13% (SBS, checked 2026-10-26).
• Profit sharing (utilidades) for employers with more than 20 workers is not covered on this page.

Work permits

• A foreigner needs the “Trabajador” migratory status (DL 1350) and, for a first-time expatriate hire, an employment contract approved by the Ministry of Labour (MTPE) before work starts. The employer needs an active RUC (America TV, checked 2026-10-26).
• A foreign company without a Peruvian entity cannot be that employer. Whether an EOR’s Peruvian entity can be the sponsor was not found in an official source.
• Workers resident in Peru, the usual EOR case, need no permit.

Currency and payroll

Peruvian sol (PEN). Rate used on this page: 1 USD = 3.447 PEN, the BCRP interbank selling rate of 2026-10-22 (BCRP, checked 2026-10-26). The legal pay frequency was not confirmed.

Is Employer of Record legal in Peru?

Grey area. Peru has no EOR statute and no EOR licence. The nearest regulated figures are labour intermediation (Ley 27626) and outsourcing (tercerización, Ley 29245 and DL 1038). A pure EOR placement, where the foreign client directs the work, does not obviously fit either. That is our reading of the texts: we found no law-firm opinion, MTPE or Sunafil ruling or court case on EOR. See the Employer of Record glossary entry.

The rules that matter to a client:

• Ley 27626 art. 2. Intermediation may be provided only by service companies organised as legal entities, or by cooperatives, with intermediation as their exclusive purpose, entered in the Ministry of Labour registry (RENEEIL) (vLex, checked 2026-10-26).
• Art. 3. Intermediation of staff working at the user company’s workplace is allowed only for temporary, complementary or specialised needs; seconded workers cannot perform the user’s core activity permanently. Temporary intermediation is capped at 20% of the user’s workforce, per a secondary summary of DS 003-2002-TR (same source).
• Art. 5. If an inspection finds a breach, the workers are treated, under the primacy of reality, as having had an employment contract with the user company from the start (same source).
• Capital and bond. Registered intermediaries need minimum capital of 45 UIT and a bond; the user is jointly liable for rights the bond does not cover (La Cámara, checked 2026-10-26).
• Outsourcing. The contractor must take a whole phase of production on its own account and keep direction of the work. DS 001-2022-TR tried to ban outsourcing the core of the business; reports conflict on whether Indecopi and the Supreme Court disapplied it, and 2026 Constitutional Court cases are pending (LexLatin, checked 2026-10-26).

Risks the client carries:

• Treated as the direct employer. A client with no Peruvian entity has no payroll, EsSalud or CTS filings and faces back-claims for gratificaciones, CTS and dismissal indemnity, plus joint liability for rights the bond does not cover.
• Sunafil fines. CTS not deposited in full and on time is a serious infringement, fined PEN 2,475 to PEN 143,660 (Libero, checked 2026-10-26).
• Unsettled scope. Whether a foreign client with no Peruvian entity counts as a user company is not settled in any source we read. Vendor pages describe the EOR as legal employer while the client directs the work; that is marketing description, not evidence that the model fits Ley 27626 (Playroll, checked 2026-10-26).

See also co-employment.

Who actually employs your hire in Peru

We read the vendor pages and legal documents of the 19 providers that operate in Peru. SUNAT’s RUC register can’t be searched by name without a key, and a third-party mirror returns records only for a known RUC, so we found no registry entry by brand name for any provider except Remote, whose Local Terms give the RUC. That is a limit of a name search, not a finding of non-compliance.

All checked 2026-10-26. “Own entity” rests on the vendor’s own document plus a mirror record, not on a check of SUNAT itself. Prices marked global are site-wide list prices, not Peruvian ones. Rise, Kleos, Remozo and Atlas are not in the table: we could not confirm that they offer EOR in Peru.

Seventeen of the 19 don’t name the Peruvian company that employs, Skuad, Rivermate and Pebl included. That matters because in a grey area your exposure runs through the employer on the contract. Before signing, ask: “Which Peruvian company signs my employee’s contract, what is its RUC, and how do you structure a placement where I direct the work under Ley 27626?”

How to choose an EOR in Peru

Want to know the employer’s name? Only Remote names its Peruvian company and RUC in its own document; confirm that record yourself.

Need a work permit for a foreign hire? The usual route needs an employer with a RUC and an MTPE-approved contract, and no official source says an EOR can be that employer. Skuad says it “can act as that sponsoring entity on your behalf” and quotes 2-4 weeks for foreigners; Remote People adds 6-12 weeks for the visa and contract approval. Both are vendor claims.

Expecting a permanent hire? A permanent placement where you direct the work rests on the grey-area reading above. Ask how it is structured, or weigh your own Peruvian entity; Playroll’s Peru page quotes 2-3 months for entity setup.

Price against completeness? On Peruvian pages, Skuad’s $299 promo is lower than $599 at Remote, Deel and Justworks, and Remote People quotes $300-$600. Global list prices run from $99 (Native Teams) to $699 (Oyster); three vendors publish none. Compare price after you know who employs.

What it costs to employ someone in Peru through an EOR

The employer is the EOR itself, a large payroll employer, so no small-employer relief applies. Base pay is 12 monthly salaries of PEN 14,400 and PEN 28,800: PEN 172,800 and PEN 345,600 a year, about USD 50,135 and USD 100,270 at 1 USD = 3.447 PEN (BCRP, checked 2026-10-26).

Why the share is the same. EsSalud has no wage cap we could find, and the gratificaciones and CTS are multiples of the monthly salary, so the cost scales with pay. Of the 36.89%, 1.08 salaries is the EsSalud contribution and 2.3467 salaries (the gratificaciones, the bonus and the CTS) is paid to the worker.

Not included: the Vida Ley premium (insurer-set, not published), SCTR, asignación familiar (PEN 123 a month for workers with children), profit sharing, severance and the EOR fee. The CTS formula comes from press and MTPE summaries, not from the text of DS 001-97-TR.

The EOR’s own fee comes on top, quoted per month. Five vendors show a price on a Peruvian page: Skuad $299 as a promotion (struck-out $349; its page says the discount is based on hiring volume and a 12-month commitment applies to the discounted rate), Remote $599, Deel from $599 as a management fee, Justworks $599 and Remote People $300-$600 by salary level, benefits complexity and visa sponsorship. Global list prices, where no Peruvian figure exists, run from $99 (Native Teams) to $699 (Oyster). Rippling, Pebl and Safeguard Global publish none.

Hidden costs, where published:

• Remote People’s Peru page says it charges no setup fee and has no minimum contract length (remotepeople.com, checked 2026-10-26).
• Multiplier’s global pricing page adds “compliance mandated add-ons” and an implementation fee “as applicable” (usemultiplier.com, checked 2026-10-26).
• For every other provider, setup fee, deposit and termination fee are not published for Peru. Treat a blank as unpublished, not zero.

When you don’t need an EOR

• A genuinely independent contractor. If the person sets their own hours and tools and can serve other clients, a contract is closer to the real relationship. See how to pay contractors in Peru, our hiring guide and contractor misclassification. An individual usually issues recibos por honorarios (fourth-category income). The tax base is gross fees less a 20% deduction, capped at 24 UIT (PEN 132,000), and a fixed 7 UIT (PEN 38,500), on the same 8-30% scale as employees. Above PEN 4,010 of monthly income the person pays an 8% advance each month, and a foreign client withholds nothing because only Peruvian agents do (SUNAT, lpderecho.pe, checked 2026-10-26). AFP, ONP and EsSalud contributions are voluntary for them.
• Your own Peruvian entity. The route to weigh for a permanent team where you direct the work. Playroll’s Peru page gives an entity setup time of 2-3 months, a vendor figure (playroll.com, checked 2026-10-26). We found no published setup cost, so we give none.

What changed in 2026

• 2026-01-01: UIT rises to PEN 5,500 from PEN 5,350 (DS 301-2025-EF). Every UIT-based threshold moves with it: tax brackets, the 7 UIT deduction of PEN 38,500, fines (PwC, checked 2026-10-26).
• 2026-01-01: SUNAT limits for suspending advance payments by independents: monthly income up to PEN 4,010 and projected annual income up to PEN 48,125 (Resolución 000390-2025/SUNAT) (lpderecho.pe, checked 2026-10-26).
• 2026-01-01: The AFP insurance premium is 1.37% for all four AFPs in the SBS table of October 2026. A secondary site says it fell from 1.84%; no primary text confirms the fall (SBS, checked 2026-10-26).
• 2026-04-01: Self-employed workers are no longer to be obliged to contribute to AFP or ONP from 2028; Ley 32445 removed the obligation set by Ley 32123. Press reports only (Revista Economía, checked 2026-10-26).
• 2026-07-08: “Ley silla” promulgated: rest breaks count as part of the working day; only a headline was seen (Gestión, checked 2026-10-26).
• 2026-10-01: The RMV rises from PEN 1,130 to PEN 1,230 (DS 015-2026-TR, published 2026-09-28). The EsSalud floor and asignación familiar move with it; a second stage of PEN 70 is left to a decree in the first half of 2027 (El Peruano, checked 2026-10-26).

Numbers vendors haven’t updated

• Minimum wage. The rate in force is PEN 1,230 from 2026-10-01. Deel, Skuad, Rippling, Rivermate, Playroll, Boundless, Borderless AI, Papaya Global and Remote People show PEN 1,130, the rate until 2026-09-30, so they pre-date the decree. Pebl shows PEN 1,050; RemoFirst, RemotePass and G-P PEN 1,025. Remote’s page announces PEN 1,230 in its text, but a footer block still shows PEN 1,025 (deel.com, skuad.io, hellopebl.com, remofirst.com, remotepass.com, globalization-partners.com, remote.com, checked 2026-10-26).
• Employer cost. Our statutory figure is 36.89% on top of 12 salaries, including the gratificaciones, bonus and CTS. Deel’s page estimates about 10.71% (EsSalud 9%, life insurance and a liability cost) and lists CTS, the 13th and 14th salaries separately; Skuad’s page says on-costs are roughly 35 to 40 percent above gross; Remote People says total employer cost is 145% to 160% of gross; Playroll gives employer charges of 9-13%. We don’t know what each includes, so the figures are not comparable (deel.com, skuad.io, remotepeople.com, playroll.com, checked 2026-10-26).
• Public holidays. Oyster’s page says 12; the press count for 2026 is 16 (oysterhr.com, checked 2026-10-26).

How we built this page

Facts were collected and checked on 2026-10-26 against El Peruano, SUNAT, SBS, BCRP and MTPE pages; several official pages blocked automated access, so law-firm and legal-publisher summaries and press were used where marked, and the official legal texts of most labour rules were not opened. Employers were checked against vendor documents and, for Remote, a third-party mirror of SUNAT data; SUNAT’s RUC register could not be searched by name, so a vendor’s named company or partner may be invisible to us. Vendors are ordered with own-entity statements first, then partners, then those that do not disclose; no vendor pays for placement.