Employer of Record in Peru

How hiring through an employer of record works in Peru

A local employer is the party to the Peruvian contract and runs payroll, while your managers direct the work. Article 4 of the TUO of Legislative Decree 728 presumes an indefinite-term contract for any paid personal service given under direction.

Fixed-term contracts must be written, in triplicate, with their duration and the objective reason for hiring (article 72). SUNAT's T-Registro rules require the employer to register a worker within the day service begins.

Employer costs and contributions in Peru

The employer pays EsSalud, the social health insurance, at 9% of monthly pay under Law 26790, on a base not below the minimum wage.

The minimum wage became S/ 1,230 on 1 October 2026 under Supreme Decree 015-2026-TR, up from S/ 1,130, and a further S/ 70 step to S/ 1,300 is left to a decree due in the first half of 2027. Gratificaciones and CTS add cost, so the quote lists each line instead of one blended percentage.

Gratificaciones and CTS in Peru

• Gratificaciones: due by the 15th of July and December. A full semester earns one month's pay and a part semester one sixth per complete month, plus a bonus of 9% (6.75% for workers in a private health plan) that replaces the EsSalud owed on them.
• CTS: deposited by 15 May for November to April and by 15 November for May to October, at a financial institution the worker chooses, once a worker has one month of service and averages four hours a day.

Working time and leave in Peru

• Hours: 8 a day or 48 a week at most, with compensatory schedules allowed if the average holds.
• Overtime: voluntary, with a surcharge of at least 25% for the first two hours and 35% after.
• Vacation: 30 calendar days a year for workers on days of at least four hours who meet the attendance record (260 days on a six-day week, 210 on five), paid before the rest begins.

Probation, notice and termination in Peru

Probation is three months, after which the worker is protected against arbitrary dismissal (article 10). A longer period needs a written agreement, up to six months for qualified or trusted staff and one year for management. A resigning worker gives 30 days' written notice, which the employer may waive (article 18).

Dismissal for conduct or capacity needs a written charge and at least six days to reply, or 30 days to fix a capacity shortfall (article 31). After probation, dismissal without proven cause costs one and a half months of pay per full year of service, up to 12 months, with part years in twelfths and thirtieths (article 38). Dismissal claims expire after 30 calendar days (article 36), a period that does not run on days the courts are closed.

Getting paid in stablecoins, USDC, USDT, tokens and crypto in Peru

Short answer: Not settled. Article 6 of the TUO of Legislative Decree 728 counts as pay what a worker receives in money or in kind, and no source opened allows or bars crypto as that pay. The central bank says crypto-currencies are not legal tender, and the Civil Code bars demanding a sol debt in another currency.

What the law says about the form of pay

Article 6 of the TUO of Legislative Decree 728 counts as remuneration whatever a worker receives for services in money or in kind, and no article names a wage currency. The Civil Code allows obligations in foreign currency (article 1237) and bars demanding payment of a sol debt in another currency (article 1234). Law 28194 requires money payments above a threshold to use bank-type means such as deposits, transfers, cards and cheques.

What it means for employee salary

No source opened says wages may be settled in crypto, so USDC or USDT salary cannot be assumed. The central bank says crypto-currencies are not legal tender, and its 2024 FAQ says stablecoins keep backing but some have failed and harmed users. An SBS resolution of 1 August 2024 sets anti-money-laundering rules for virtual asset service providers, which is neither a ban nor a permission for pay. Late pay is an act of hostility under article 30, so Toku confirms any stablecoin element per hire.

Contractors

No official source opened addresses paying contractors in crypto. Article 4 of the TUO presumes an employment contract for paid personal service under direction, and article 6 counts pay in money or in kind.

Tax on crypto and tokens

SUNAT's institute journal said in January 2025 that Peru has no tax rule written for crypto and that the general income tax and VAT laws may apply. That is commentary, not a SUNAT ruling, so take local tax advice.

How Toku handles it

Separately from what the law in Peru allows, Toku offers stablecoin payroll, including USDC, in supported arrangements and pays contractors in USDC or USDT through contractor management. Token grants are a separate arrangement from salary, administered through token grant administration. This page does not say any of these is available for a hire in Peru: that is confirmed before an offer.

Reviewed November 7, 2026 against the official sources listed below. General information, not legal or tax advice. Tax on crypto or tokens received depends on local rules and where the person is resident, so confirm it with a local adviser.

How hiring through Toku works in Peru

1. Share the role, location, salary and start date.
2. Toku confirms coverage, the contract type and the right to work.
3. The local employer issues the contract and onboards the person.
4. Payroll, contributions and filings run each cycle.

Toku checks the role, work location and contract terms before a start date is set. Prepare identification, social security and pension details, payroll bank details and the worker's choice of bank for CTS. Your quote confirms the onboarding timeline for Peru.

What an employer of record costs in Peru

Where Toku supports the hire, its employer of record service starts at $599 per employee per month, with salary, employer contributions and benefit premiums itemized in your quote. Coverage in Peru is confirmed before an offer. See the published pricing.

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