Peru Net Salary Calculator (2026)
From gross to net salary, with the AFP (private pension fund) deduction and renta de quinta categoría (employment income tax) projected over the year's 14 salary payments.
Enter your salary to see the breakdown.
Estimate for an employee in the AFP system (average commission on flow), with a UIT of S/ 5,350 and a projection of 14 salary payments. In the ONP (public pension system) the deduction is a flat 13%. Family allowance (asignación familiar), quinta with other income and additional deductions change the result.
How it is calculated
The AFP pension deduction adds up the 10% fund contribution, the commission on flow (1.55% average) and the insurance premium (1.35%, capped at 10 RMV, the minimum living wage).
Renta de quinta is projected over 14 salary payments (12 salaries plus 2 gratificaciones, the July and December bonuses), 7 UIT (the tax unit) are deducted and the brackets from 8% to 30% in UIT are applied.
The resulting annual tax is divided by 12 to arrive at the monthly withholding shown on your payslip (boleta).
Frequently asked questions
What if I am in the ONP?
In the ONP the deduction is a flat 13% of gross salary, with no commission or premium. It is usually higher than the total AFP deduction on high salaries.
Why are 14 salary payments projected?
Because the Peruvian working year includes two gratificaciones (July and December). SUNAT, the tax authority, calculates renta de quinta on that annual projection.
Is the gratificación also subject to quinta?
Yes, it is part of the annual projection. What is not subject to pension contributions is the extraordinary 9% bonus (bonificación extraordinaria) that accompanies it.
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