Country filePEPENVerified 2026-09-24
PE
Employer of Record in Peru: what one employee really costs
Peru, Latin America. One software engineer at $36,000 gross per year, priced through 12 providers with a published fee, on the European Commission's September 2026 exchange rate. Change the salary and headcount below.
- Employer on-cost
- +36.9%
- statutory charges on top of gross
- All-in per month
- $4,306 – $4,806
- salary + charges + published fee, cheapest to dearest listed provider
- Onboarding through an EOR
- 3 days
- per Deel - Hire employees in Peru ('your next hire could start in as little as 3 days with Deel')
Hiring one software engineer in Peru at $36,000 gross a year costs about $1,107 a month in statutory employer charges (+36.9%), plus an EOR fee of $199 to $699 per month depending on the provider: $4,306 to $4,806 all-in, before deposits, FX margins and add-ons. Prices checked 2–24 Sept 2026.
Disclosure Some provider links on this page are affiliate links: if you become a customer after clicking, the provider may pay us a referral fee. It never changes the price you pay, and it never changes the numbers on this page, which come from official sources and are dated. How we are paid
Cost engine · preset to Peru
Price your own hire, line by line.
employee inatgross / year
≈ PEN 120,640 gross / year · PEN at the European Commission monthly rate for September 2026
| Per employee | Rate | Per month |
|---|---|---|
| Gross salary | $3,000 | |
| EsSalud health contribution | 9% | $270 |
| Two statutory bonuses (gratificaciones de Fiestas Patrias y Navidad) | flat | $500 |
| Severance deposit (compensacion por tiempo de servicios) | 9.72% | $292 |
| Extraordinary bonus of 9% on the two gratificaciones | 1.50% | $45 |
| Employer on-cost | +36.9% | $1,107 |
| Cost of employment, before EOR fee | $4,107 |
RemoFirstLowest total
$4,306/ month · 1 employee
- Fee / mo
- from $199
- Per year
- $51,667
- Fee share
- 4.6%
Checked 2 Sept 2026
Get a RemoFirst quotePapaya Global
$4,606/ month · 1 employee
- Fee / mo
- from $499
- Per year
- $55,267
- Fee share
- 10.8%
Checked 2 Sept 2026
Get a Papaya quoteDeel
$4,706/ month · 1 employee
- Fee / mo
- from $599
- Per year
- $56,467
- Fee share
- 12.7%
Checked 2 Sept 2026
Get a Deel quoteEmployer charges from official sources; provider fees are list prices on the dates shown; deposits, FX margins and add-ons are not included. Not legal or tax advice. Methodology
14 providers, one scenario, all-in totals.
| Provider | EOR fee / employee / mo | All-in / mo, 1 hire | Deposit | Countries | Checked | Quote |
|---|---|---|---|---|---|---|
| RemoFirst EOR in 185+ countries from $199 per employee per month, no annual contract. | from $199 | $4,306 | Not stated on the pricing page | 185+ | 2 Sept 2026 | Get a quote from RemoFirst· $4,306/mo |
| Rivermate EOR in 180+ countries from $319 to $639 per employee per month. | from $319 | $4,426 | Not stated on the pricing page | 180+ | 2 Sept 2026 | Get a quote from Rivermate· $4,426/mo |
| Pebl Velocity Global, renamed Pebl in 2026. Prints $399 per employee per month. | from $399 | $4,506 | Not stated on the pricing page | 185+ | 22 Sept 2026 | Get a quote from Pebl· $4,506/mo |
| Playroll EOR in 180+ countries from $399 per employee per month; deposit of one month's salary. | from $399 | $4,506 | Fully refundable security deposit equivalent to one month's salary when onboarding an employee (pricing page). | 180+ | 2 Sept 2026 | Get a quote from Playroll· $4,506/mo |
| Multiplier EOR from $459 (annual) or $499 (monthly) per employee, plus mandated add-ons. | from $499 $459 billed annually | $4,606 | Refundable security deposit required per employee by the EOR terms (effective 1 June 2026), sized by Multiplier; not on the pricing page. | 150+ | 24 Sept 2026 | Get a quote from Multiplier· $4,606/mo |
| Papaya Global EOR starting from $499 per employee per month, quote-based, 160+ countries. | from $499 | $4,606 | Not stated for EOR on the pricing page (the contractor block states 'No deposit required'). | 160+ | 2 Sept 2026 | Get a quote from Papaya Global· $4,606/mo |
| Borderless AI EOR at $579 per employee per month, no deposit or pre-funding, 170+ countries. | $579 | $4,686 | No deposit: 'No upfront deposits or pre-funding required' (pricing page). | 170+ | 24 Sept 2026 | Get a quote from Borderless AI· $4,686/mo |
| Atlas HXM EOR from $599 through its own entities, plus an Agent of Record at $199. | from $599 | $4,706 | Not stated on the pricing page | 160+ | 21 Sept 2026 | Get a quote from Atlas HXM· $4,706/mo |
| Deel EOR in 130+ countries, starting at $599 per employee per month. | from $599 | $4,706 | Not stated on the pricing page | 130+ | 2 Sept 2026 | Get a quote from Deel· $4,706/mo |
| G-P EOR in 180+ countries from $599, with no minimum contract length. | from $599 | $4,706 | Not stated on the pricing page | 180+ | 24 Sept 2026 | Get a quote from G-P· $4,706/mo |
| Oyster EOR in 120+ countries at USD 699 per employee per month; refundable deposit. | $699 | $4,806 | Refundable deposit required for EOR team members 'to initiate the engagement and to ensure on-time payments' (pricing FAQ). | 120+ | 24 Sept 2026 | Get a quote from Oyster· $4,806/mo |
| Remote EOR in 90+ countries at $699 per employee per month, no deposit. | $699 | $4,806 | No deposit: 'We collect reserve payments in rare, high risk circumstances' (pricing FAQ). | 90+ | 2 Sept 2026 | Get a quote from Remote· $4,806/mo |
| Rippling EOR bundled with the Rippling platform; custom quote only. | Quote only | — | Not stated on the pricing page | — | 24 Sept 2026 | Get a quote from Rippling |
| Safeguard Global EOR sold alongside entity setup and payroll; no price published. | Quote only | — | Not stated | 187+ | 21 Sept 2026 | Get a quote from Safeguard Global |
Same salary and statutory charges in every row; only the fee segment changes.
What Peru adds on top of the salary, and where each rate comes from.
Rates apply to the base named in each line; capped lines stop growing above the ceiling. Engine assumptions: Severance deposit (CTS) taken at one and one sixth of a monthly salary a year = 1.1667; The compulsory life policy and the profit share are carried at zero, so the total below is a floor = 0.
| Line | Employer rate | Base & ceiling | Source |
|---|---|---|---|
| EsSalud health contribution | 9% | Gross salary Article 6(a) of Ley 26790: 'El aporte de los trabajadores en actividad ... equivale al 9% de la remuneracion o ingreso. Es de cargo de la entidad empleadora que debe declararlos y pagarlos.' There is no ceiling, so the charge scales with salary. Ley 32503, published on 19 November 2025, adds a third paragraph to that same article, but it concerns construction workers only: 'En el caso de los trabajadores de construccion civil, el porcentaje de aporte debe cubrir lo estipulado en los articulos 10 y 11.' The 9% general rate is unchanged. EsSalud is charged on the monthly salary alone: the gratificaciones are exempt, which is what the next two lines are about. | Ley 26790, Ley de Modernizacion de la Seguridad Social en Salud, articulo 6 (text hosted by EsSalud), with Ley 32503 (El Peruano, 19 November 2025)2026-09-21 |
| Two statutory bonuses (gratificaciones de Fiestas Patrias y Navidad) | 2 months | Added to the annual costArticle 1 of Ley 27735 gives private-sector employees the right 'a percibir dos gratificaciones en el ano, una con motivo de Fiestas Patrias y la otra con ocasion de la Navidad'. Article 2 sets the amount: 'El monto de cada una de las gratificaciones es equivalente a la remuneracion que perciba el trabajador en la oportunidad en que corresponde otorgar el beneficio.' Article 5 has them paid in the first fortnight of July and of December. Two full months of pay a year, and under Ley 30334 they carry no social contributions of their own. | Ley 27735, articulos 1, 2 y 5 (El Peruano facsimile, 28 May 2002, hosted by the Congreso de la Republica)2026-09-21 |
| Severance deposit (compensacion por tiempo de servicios) | 9.72% | Added to the annual costMoney that leaves the company twice a year whether or not anyone resigns. Article 21 of the CTS law requires a deposit in May and November of one twelfth of the computable pay for each complete month worked in the half year, and article 22 fixes the deadline at the first fifteen calendar days of those months. Article 16 puts one sixth of the gratificaciones into the computable pay, so the year's deposits come to seven sixths of a monthly salary, which is 9.72% of annual gross. | Texto Unico Ordenado de la Ley de Compensacion por Tiempo de Servicios, D.S. 001-97-TR, articulos 16, 21 y 22 (Ministerio de Trabajo y Promocion del Empleo)2026-09-21 |
| Extraordinary bonus of 9% on the two gratificaciones | 1.50% | Added to the annual costThe Peruvian quirk that costs the employer exactly what exempting the bonuses saved it. Article 1 of Ley 30334 puts the gratificaciones outside contributions altogether, and article 3 then redirects the money: 'El monto que abonan las entidades empleadoras por concepto de aportaciones al Seguro Social de Salud (Essalud) con relacion a las gratificaciones de julio y diciembre son abonados a los trabajadores bajo la modalidad de bonificacion extraordinaria.' Nine per cent of two months of pay is 1.50% of annual gross, paid to the employee instead of to EsSalud. Where the employee is covered by an EPS rather than by EsSalud the rate is lower. | Ley 30334, articulos 1 y 3 (Congreso de la Republica del Peru)2026-09-21 |
| Compulsory life cover (Seguro de Vida Ley) not in total | — | Carried at zero because the premium is rated by the insurer on the employee's age rather than fixed by a published percentage. It is compulsory from the first day of employment, and Deel's Peru page books it at an estimated 1.11% of salary while noting that 'the rate varies depending on the employee's age and ranges from 0.14% (employees aged 18-36) to 11% (employees aged 70+)'. Because it is left out, the total on this page is a floor. | Deel2026-09-21 |
| Family allowance (asignacion familiar) not in total | — | Carried at zero because it is owed only to employees who have a dependent child, so it cannot be charged to every hire. When it is due it is a flat monthly amount set at a tenth of the minimum wage, and it joins the base on which the other charges are calculated. Deel's Peru page records the mechanism: 'If the employee is entitled to receive the family bonus (PEN 113), the monthly costs will be calculated on the sum of the employee's salary and the family bonus.' At the example salary that would add about a point. | Deel2026-09-21 |
| Profit share (participacion en las utilidades) not in total | — | Carried at zero because it is a share of the company's taxable income distributed across its workforce, not a percentage of any one salary, and it changes with each financial year. Deel's Peru page puts the per-employee figure at 'approximately PEN 190 for 2023, but it changes every fiscal year'. Ask the provider whether its Peruvian entity distributes one and, if so, how it is billed. | Deel2026-09-21 |
| Employer on-cost at $36,000 | +36.9% | $13,279 a year, $1,107 a month |
EOR or your own entity
Fees scale with headcount. An entity does not.
In Peru the headline rate and the real cost are more than three times apart. The only monthly percentage an employer pays is EsSalud at 9%, which is why provider pages put Peru near 10%; everything else arrives twice a year, in July and December for the gratificaciones and in May and November for the CTS, and together those add more than 27 points. An entity does not change any of that, since the charges are identical however the employee is engaged. Deel's Peru page describes the alternative as 'a local office, an address registered as a subsidiary, and an account with a local bank', taking months, against a start 'in as little as 3 days' through its employer of record. What an entity does change is who carries the cash-flow lumps: four dated disbursements a year that a small foreign subsidiary has to fund locally and on time.
Fees grow with every hire; the charges line is owed under an entity too.
| Headcount | RemoFirst fees / yr | Borderless AI fees / yr | Statutory charges / yr |
|---|---|---|---|
| 1 | $2,388 | $6,948 | $13,279 |
| 3 | $7,164 | $20,844 | $39,838 |
| 5 | $11,940 | $34,740 | $66,396 |
| 10 | $23,880 | $69,480 | $132,792 |
| 20 | $47,760 | $138,960 | $265,584 |
Statutory charges are owed either way; the provider fee is the only line an entity removes, against the cost of incorporating and running local payroll.
Employment terms that move the cost
- Paid leave
- 30 days
- Public holidays
- 16
- 13th month
- Mandatory
- Probation
- up to 6 months
- Notice
- Peru front-loads the cost of leaving rather than charging it at the exit. The compensacion por tiempo de servicios is deposited into the employee's own account every May and November under articles 21 and 22 of D.S. 001-97-TR, so by the time a contract ends the severance fund is already outside the company and outside the employer's reach. Notice and dismissal procedure are governed by the Ley de Productividad y Competitividad Laboral and are not priced on this page. Article 10 of that law (TUO, D.S. 003-97-TR) sets the trial period at three months, after which the worker is protected against arbitrary dismissal; the parties may extend it in writing when the role needs training or carries responsibility, up to six months in total for qualified or trusted staff (the bracket that would cover a software engineer) and up to a year for management. The six months shown is that written maximum, not the default.
- Reviewed
- 2026-09-24
Get a quote for Peru.
The lowest published total here, next to the two providers searched for most often (the rule). Totals for 1 hire at $36,000. Ask each provider about deposits, FX margins and mandatory add-ons for Peru: those are the lines that move.
Get a RemoFirst quote· $4,306/mo Get a Papaya quote· $4,606/mo Get a Deel quote· $4,706/mo
Disclosure Some provider links are affiliate links; they never change the numbers on this page. Details
Questions people ask before booking a demo
- How much does an employer of record cost in Peru?
- At least about 36.9% of gross on top of salary: EsSalud at 9%, the two statutory bonuses at 16.67%, the 9% extraordinary bonus paid on those bonuses at 1.50%, and the CTS severance deposit at 9.72%. On a US$36,000 salary that is at least US$1,107 a month before the provider's fee. Published EOR fees run from about $199 to $699 per employee per month, so the all-in cost starts near $4,306 to $4,806 a month depending on the provider.
- Why do providers quote around 10% for Peru?
- Because 10% is the monthly line. Deel's Peru page prints an estimated employer cost of 10.71%, which is EsSalud at 9% plus an estimated life-cover premium, and then lists the CTS, the 13th-month and the 14th-month payments separately under 'Annual and Bi-Annual Costs'. Those three items are accurate and they are also more than two thirds of the true annual cost. Budget the full figure and ask in writing whether a quote includes them.
- Why is there a 9% bonus on top of the two gratificaciones?
- Because Peru exempted the bonuses from contributions and gave the saving to the employee rather than to the employer. Article 1 of Ley 30334 puts the July and December gratificaciones outside 'aportaciones, contribuciones ni descuentos de indole alguna', and article 3 then requires the 9% that would have gone to EsSalud to be paid to the worker as a bonificacion extraordinaria. The employer pays the same 9%; only the recipient changes.
- How does the CTS work and when is it paid?
- It is deposited into an account in the employee's name twice a year, in the first fifteen days of May and of November, and the employer cannot get it back. Each deposit is one twelfth of the computable pay for every complete month worked in the half year, and one sixth of the gratificaciones counts towards that computable pay. Over a full year that comes to seven sixths of a monthly salary, which is 9.72% of annual gross.
- Did the November 2025 amendment change the 9% EsSalud rate?
- No. Ley 32503, published on 19 November 2025, modifies articles 6, 10 and 11 of Ley 26790, but the new paragraph in article 6 applies to construction workers: 'En el caso de los trabajadores de construccion civil, el porcentaje de aporte debe cubrir lo estipulado en los articulos 10 y 11.' For an office role the employer contribution stays at 9% of the monthly remuneration, with the gratificaciones exempt.