Foreign nationals who wish to work in Peru generally require an appropriate immigration status that permits employment. The Peruvian immigration authority provides a resident worker immigration status for foreigners undertaking subordinated or independent remunerated activities in Peru. A valid employment contract or other qualifying contractual relationship is required. 

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Foreign workers must also have the appropriate immigration status before commencing employment. Employment contracts for foreign workers are generally subject to specific requirements and registration procedures.

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Peru also places statutory limits on the employment of foreign nationals. As a general rule, foreign employees may not represent more than 20% of an employer's workforce, while their combined remuneration may not exceed 30% of the company's total payroll. Exemptions and waivers may apply to certain categories, including specialised professionals, management personnel and foreign investors.

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• Employers must register employees on the Peruvian electronic payroll system and comply with tax and social security withholding requirements. 
• Payroll is generally processed monthly and includes salary, bonuses, allowances, overtime and taxable benefits.
• Employers are responsible for withholding personal income tax from employees and making the required social security payments.
• Employer Contributions:
  
  • EsSalud: 9% of employee compensation
  • Occupational risk insurance: Additional contribution where the employee performs qualifying high-risk activities
• Employee Contributions:
  
  • Employees contribute to the National Pension System (ONP) at 13% of remuneration. 
  • Employees affiliated with a Private Pension System (AFP) generally contribute approximately 12.4%, including the pension account, insurance and fund-management components. 
• Minimum Wage: The national minimum wage is PEN 1,130 per month for a full-time employee.
• Employers in the general private-sector regime must also account for statutory benefits such as two annual bonuses (gratificaciones), generally paid in July and December, and Compensation for Time of Service (CTS).

• Employment contracts may be indefinite or fixed-term. Fixed-term contracts are permitted for legally recognised temporary or specific purposes and must comply with the applicable formalities.
• Probation Period: Generally three months, although this may be extended for employees in positions involving greater responsibility or requiring particular qualifications, subject to statutory requirements.
• Working Hours: The standard maximum working time is 8 hours per day or 48 hours per week.
• Overtime: Overtime is generally voluntary and must be compensated at a premium. The first two overtime hours attract a surcharge of at least 25%, while subsequent overtime hours attract a surcharge of at least 35%. 
• Minimum Wage: PEN 1,130 per month for a full-time employee. 
• Termination: Employment may terminate through resignation, mutual agreement, expiry of a fixed-term contract, retirement, dismissal for a legally recognised cause or other circumstances established by law.
• Notice Period: Employees generally provide 30 days' notice when resigning, although they may request an exemption from all or part of the notice period.
• Severance: Employees who are unlawfully dismissed may be entitled to statutory compensation. The applicable amount depends on the type of contract and circumstances of termination.

• Annual Leave: Employees are generally entitled to 30 calendar days of paid annual leave after completing one year of service, subject to the applicable requirements. 
• Public Holidays: Employees are entitled to paid national public holidays. Working on a public holiday without substitute rest can result in additional compensation.
• Sick Leave: Employees are entitled to leave for illness, with the applicable compensation and social security arrangements depending on the duration and circumstances of the absence.
• Maternity Leave: 98 calendar days of maternity leave, generally divided between prenatal and postnatal periods. The leave may be extended by an additional 30 days for multiple births or where the child has a disability. 
• Paternity Leave: 10 consecutive calendar days of paid paternity leave for a standard birth or caesarean delivery. This increases to 20 days for premature or multiple births and 30 days in specified serious medical circumstances affecting the child or mother. 
• Gratificaciones: Employees in the general private-sector regime generally receive two statutory bonuses each year, in July and December, equivalent to one monthly remuneration each where the employee has completed the relevant semester. 
• CTS: Employees generally receive Compensation for Time of Service (CTS), which is deposited according to statutory deadlines. Special rules apply to employees of micro and small enterprises registered under REMYPE. 
• Social Security: Employers contribute 9% of remuneration to EsSalud, while employees participate in either the National Pension System or Private Pension System. 
• Employers may also supplement statutory benefits with private healthcare, life insurance, meal allowances, transport benefits, bonuses and other contractual benefits.

• Tax Residency: For Peruvian tax purposes, individuals are generally considered domiciled in Peru if they have resided or been present in Peru for more than 183 calendar days within a 12-month period.
• Domiciled Individuals: Subject to Peruvian income tax on worldwide income.
• Non-Domiciled Individuals: Generally taxed only on Peruvian-source income. Employment income of non-domiciled employees is subject to a 30% flat rate on gross Peruvian-source employment income, with no deductions or credits. 
• Tax Year: 1 January – 31 December.
• System: Employment income for domiciled individuals is taxed progressively at 8%, 14%, 17%, 20% and 30%. The first seven tax units (UIT) are deducted from employment income before applying the progressive rates. 
• 2026 Tax Unit (UIT): PEN 5,500. 
• Double Taxation Treaties: Peru has entered into double taxation agreements with a number of countries.