What are payroll taxes in Peru?

Question

Accepted Answer

Employee Income Tax

 	1 Tax Unit (UIT)=4,300 Peruvian soles (PEN)
 	Up to 5 UIT - 8%
 	From 5 UIT to 20 UIT - 14%
 	From 20 UIT to 35 UIT - 17%
 	From 35 UIT to 45 UIT - 20%
 	More than 45 UIT - 30%

Health contributions

Employers are obligated to make monthly health contribution payments equal to 9% of the total compensation paid to the employee.

Pension funds contributions

Employers must apply monthly withholdings for pension funds contributions equal to 13% of the compensation received by the employee in cases where the employee is affiliated with the National Pension System or approximately 12.5% in cases where the employee is affiliated with the Private Pension System (in this case, 10% corresponds to their personal pension account and almost 2.5% to insurance and commissions for managing the fund).