Employer of Record (EOR) in Peru: Complete 2026 Guide
Guide to using an EOR in Peru — costs, Peruvian labor law compliance, top providers, and comparison with setting up a local entity.
Peru is one of Latin America's most stable economies, with GDP growth of 2.5-2.7% forecast for 2026. Rich in natural resources and with a growing services sector, it offers competitive labor costs and a strategic location for serving Latin American markets.
Peru's labor law mandates gratificaciones (13th and 14th month salaries), CTS severance fund deposits, EsSalud health contributions (9%), and 30 days of mandatory vacation. An Employer of Record (EOR) handles these requirements.
Why Use an EOR in Peru?
Gratificaciones (13th and 14th month salary). Employers must pay two extra monthly salaries per year — in July and December — plus a 9% extraordinary bonus on each. This adds approximately 18-20% to annual salary costs.
CTS (severance fund). Employers must deposit the equivalent of approximately one month's salary per year into a bank-held severance fund, paid in two installments (May and November).
EsSalud health insurance. Employers pay 9% of monthly remuneration for public health insurance — a significant cost with no employee contribution.
30 days mandatory vacation. Peru mandates 30 calendar days of paid leave after one year — among the most generous in Latin America.
Important
For a detailed breakdown of Peruvian labor laws including minimum wages, EsSalud, CTS, gratificaciones, and leave policies, see our Peru Labor Law Compliance Guide.
Key Employment Regulations
| Regulation | Details |
|---|---|
| Minimum wage | PEN 1,130/month (DS 006-2024-TR, from January 2025); a rise to S/1,230 and then S/1,300 was proposed in August 2026 but not enacted as of September 2026 |
| Standard hours | 48 hours/week |
| Overtime | 125% first 2 hours, 135% thereafter |
| Night shift | 135% (10 PM - 6 AM) |
| Annual leave | 30 calendar days |
| Gratificaciones | 2 extra monthly salaries (July + December) + 9% bonus |
| CTS (severance fund) | ~1 month's salary/year (deposited May + November) |
| Maternity leave | 98 days |
| Paternity leave | 10 days |
| Public holidays | 16 per year |
| EsSalud (employer) | 9% of monthly salary |
| Notice period | 30 days |
EOR Costs in Peru
Most EOR providers charge $400 to $600 per employee per month. The employer's only monthly contribution is EsSalud at 9% of remuneration (6.75% if the employee is on a private EPS plan); the larger costs are the benefits that accrue and are paid in lump sums, and together they add about 37% on top of salary before vacation and profit sharing.
Statutory Employer Costs
| Statutory Cost | Rate |
|---|---|
| EsSalud health contribution | 9% of monthly remuneration |
| Gratificaciones | Two extra monthly salaries (July and December), each plus a 9% bonificación extraordinaria under Law 30334 (about 18.2% of annual pay) |
| CTS (severance fund) | About one twelfth of salary plus one sixth of a gratificación per month (roughly 9.7% of annual pay), deposited in May and November |
| Family allowance | 10% of the RMV (S/113 a month) for employees with dependent children |
| Profit sharing (utilidades) | 5-10% of pre-tax profit by industry, companies with more than 20 workers |
Micro and small enterprises on the MYPE regime owe reduced or no gratificaciones and CTS, which is why some local quotes look cheaper; an EOR employing on your behalf is normally on the general regime.
Total Cost Example
For a customer service agent earning S/1,500/month (about $446 at S/3.3645 per dollar, September 2026):
| Component | Monthly Cost |
|---|---|
| Gross salary | S/1,500.00 |
| EsSalud (9%) | S/135.00 |
| Gratificaciones accrual (2 x S/1,500 x 1.09, spread over 12 months) | S/272.50 |
| CTS accrual ((S/1,500 + S/250) / 12) | S/145.83 |
| Statutory subtotal (36.9%) | S/2,053.33 (~$610) |
| EOR provider fee (~$500/mo) | S/1,682 |
| Total monthly cost |
Rates checked September 2026; the average salary in Peru guide has the sources and market pay ranges by role.
Top EOR Providers for Peru
| Provider | Owned Entity | Starting Price | Strengths |
|---|---|---|---|
| Deel | Yes | $599/mo | Strong LatAm presence |
| Remote | Yes | $599/mo | All owned entities |
| Velocity Global | Yes | Custom | Deep LatAm expertise |
| Oyster HR | Partner | $599/mo | Good employee experience |
For a full comparison, see our Best Employer of Record Companies guide.
Managing a Team in Peru?
Track time, monitor productivity, and manage schedules across time zones with HiveDesk. Works with any EOR setup — $5/user/month, all features included.
Related: see the average salary in Peru guide for official wage data, minimum wage, market pay for remote and BPO roles, and a worked employer-cost calculation.