From gross to net salary in Peru

Name: Peru net salary calculator
Author: Richard Injante

What is left of a Peruvian salary after the pension deduction and income tax.

Content reviewed by Richard Injante Published by SolucionesAhora.com Updated on 2026-10-08 Data updated 2026-09-26 How we verify

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Enter your values and press “Calculate” to see the result.

Data updated 2026-09-26 · Indicative result: it does not replace professional advice

In short

What it calculates: What is left of a Peruvian salary after the pension deduction and income tax.
Formula used: Gross = salary + family allowance
Example: A salary of S/ 3,000 in the ONP, no family allowance:

Peru net salary calculator

What the contract says is not what reaches the account. In between sit the pension deduction and, above a certain point, income tax withholding.

Enter the gross figure, pick your pension system and you will see both lines separately.

How it works

The family allowance is added to the salary where it applies, and the pension deduction comes off that gross: a flat 13% in the state ONP, or contribution plus fee plus insurance premium in a private AFP.

Income tax is worked out on projected annual income -twelve salaries and two statutory bonuses-, less 7 UIT, with the progressive scale applied to the rest. The annual figure is spread over twelve months.

Formula

Gross = salary + family allowance

ONP = gross × 13%
AFP = gross × (10% + fee) + min(gross, cap) × premium

Annual taxable income = gross × 14 − 7 UIT
Tax = progressive scale

Net = gross − pension − tax ÷ 12 − other deductions

Worked example

A salary of S/ 3,000 in the ONP, no family allowance:

ONP deduction: S/ 390.00
Annual projection: S/ 42,000
Less 7 UIT (S/ 38,500): S/ 3,500 taxable
Annual tax at 8%: S/ 280 → S/ 23.33 a month

Net: S/ 2,586.67

Explanation

The difference between an AFP and the ONP is not only the percentage. In the ONP the 13% goes into a common fund and buys a pension after twenty years of contributions; in an AFP the 10% goes into your own account, and on top you pay a management fee and an insurance premium. The total deduction in an AFP is around 12.8% to 13%, close to the ONP, but the money ends up in very different places.

The insurance premium is capped: it is not charged on the part of the salary above the maximum insurable remuneration published by the SBS. That is why the effective deduction rate falls on high salaries.

The monthly withholding on your payslip may not match this exactly. Employers follow SUNAT's month-by-month projection method, which loads the tax unevenly across the year and squares up in December. The annual total should agree.

Frequently asked questions

Why does my payslip deduct a different amount?

Because payroll uses SUNAT's monthly projection method, which charges more tax in some months than others and settles at year end. The yearly total matches; the monthly split does not.

Are the statutory bonuses also deducted?

They carry no pension deduction and no health contribution, which is why they arrive almost whole and come with an extra 9% payment. They are subject to income tax.

From what salary is income tax paid?

Once annual income passes 7 UIT. With the 2026 UIT at S/ 5,500 that is S/ 38,500 a year: roughly S/ 2,750 a month counting the two bonuses.

Need to calculate something else?

These tools are often used alongside this calculator.