Countries › Peru › Guide › 7. Labor and employment › The micro and small enterprise labor regime in Peru: REMYPE registration, 15 days of vacation and reduced CTS and bonuses

The micro and small enterprise labor regime in Peru: REMYPE registration, 15 days of vacation and reduced CTS and bonuses

Last verified: 2026-10-28 · Status: Stable

Businesses with annual sales up to 150 UIT (S/ 825,000.00 in 2026) are micro enterprises and those between 150 and 1,700 UIT (S/ 9,350,000.00) are small enterprises; by registering in REMYPE they can use a special labor regime. Workers still earn at least the minimum wage, work at most 8 hours a day or 48 a week and get 15 days of paid vacation; micro enterprise workers have no CTS and can be insured through the SIS or EsSalud, while small enterprise workers get CTS of 15 daily wages per year (capped at 90), half salary gratificaciones, profit sharing and EsSalud. Companies that are not registered owe the full general regime benefits.

USD figures use S/ 3.452 per US dollar, the banking system selling rate published by the Superintendencia de Banca, Seguros y AFP for 27 October 2026, from the Banco Central de Reserva del Perú statistics series PD04640PD. UIT based amounts use the 2026 UIT of S/ 5,500 (Decreto Supremo Nº 301-2025-EF, as cited by SUNAT Resolución de Superintendencia Nº 000016-2026). Conversions are for orientation only.

Key facts

Annual sales ceiling for a micro enterprise	150 UITREMYPE procedure sheet (MYPE law), as of 2026-10-28 · in force
Annual sales ceiling for a micro enterprise (2026 UIT)	825000 PENREMYPE procedure sheet; DS 301-2025-EF UIT, as of 2026-10-28 · in force
Annual sales ceiling for a small enterprise	1700 UITREMYPE procedure sheet (MYPE law), as of 2026-10-28 · in force
Annual sales ceiling for a small enterprise (2026 UIT)	9350000 PENREMYPE procedure sheet; DS 301-2025-EF UIT, as of 2026-10-28 · in force
Paid vacation in the micro and small enterprise regime	15 calendar daysMYPE labor regime (SUNAFIL note 23 October 2023), as of 2026-10-28 · in force
CTS for small enterprise workers per year of service	15 daily wagesMYPE labor regime (SUNAFIL note 13 May 2026), as of 2026-10-28 · in force
Cap on small enterprise CTS	90 daily wagesMYPE labor regime (SUNAFIL note 13 May 2026), as of 2026-10-28 · in force
Each July and December gratificación in a small enterprise	0.5 monthly salariesMYPE labor regime (SUNAFIL note 23 October 2023), as of 2026-10-28 · in force
CTS for micro enterprise workers hired after REMYPE registration	None ruleMYPE labor regime (SUNAFIL note 13 May 2026), as of 2026-10-28 · in force

The rule

1. REMYPE is the registry that micro and small enterprises join to access the benefits of the MYPE law. Businesses with annual sales up to 150 UIT are micro enterprises and those with sales between 150 and 1,700 UIT are small enterprises. They must have at least one worker, and bars, discos, casinos and gambling businesses cannot register. Registration is online with the company's RUC and SOL password.
Cost to do it: No fee shown on the procedure sheet. Thresholds in 2026: S/ 825,000.00 (about US$238,991.89) for micro and S/ 9,350,000.00 (about US$2,708,574.74) for small.Registro Nacional de la Micro y Pequeña Empresa (REMYPE), Ministerio de Trabajo y Promoción del Empleo, Procedure sheet 279 (last updated 28 March 2025), 2025-03-28 official text · verified 2026-10-28

2. Workers in the special regime earn at least the minimum wage, have a weekly rest day, an ordinary day of at most 8 hours a day or 48 a week, and 15 days of paid vacation. Micro enterprise workers are insured through the SIS or EsSalud and small enterprise workers through EsSalud; all can choose the ONP or an AFP. Small enterprise workers also receive CTS, gratificaciones in July and December of half a salary each, profit sharing and SCTR where the activity requires it. Workers must be in the electronic payroll from the first day.
Cost to do it: For a small enterprise worker at the minimum: two half gratificaciones of S/ 615.00 each and CTS of 15 daily wages a year, S/ 615.00.Régimen Laboral Especial de la Micro y Pequeña Empresa (Texto Único Ordenado approved by Decreto Supremo Nº 013-2013-PRODUCE), as summarized by SUNAFIL, SUNAFIL press note of 23 October 2023, 2023-10-23 official text · verified 2026-10-28

3. Small enterprises not registered in REMYPE are automatically under the general regime and must grant all full benefits, including CTS. Registered small enterprise workers receive CTS of 15 daily wages for each full year of service, capped at 90 daily wages; micro enterprise workers have no CTS unless hired before the company registered in REMYPE. CTS applies to workers who work at least four hours a day on average.
Cost to do it: Small enterprise CTS on S/ 2,000 a month: 15 x (S/ 2,000 / 30) = S/ 1,000.00 a year (about US$289.69).
Example: After 7 years a small enterprise worker on S/ 2,000 has accrued CTS of 90 daily wages at most, S/ 6,000.00, not 105. / About US$1,738.12.Régimen Laboral Especial de la Micro y Pequeña Empresa, as summarized by SUNAFIL, SUNAFIL press note of 13 May 2026, 2026-05-13 official text · verified 2026-10-28

4. Registered micro and small enterprises are not required to provide equipment, internet or electricity compensation to teleworkers unless they expressly agree to.Ley Nº 31572, Ley del Teletrabajo, Art. 19.2, 2022-09-11 official text · verified 2026-10-28

Item	General regime	Small enterprise (REMYPE)	Micro enterprise (REMYPE)
Minimum wage	S/ 1,230	S/ 1,230	S/ 1,230
Vacation	30 days	15 days	15 days
Gratificaciones	Two of one salary	Two of half a salary	Not listed by SUNAFIL
CTS	About 1.17 salaries a year	15 daily wages a year, cap 90	None (unless hired before registration)
Health insurance	EsSalud	EsSalud	SIS or EsSalud
Profit sharing	Above 20 workers	Yes, per SUNAFIL	Not listed by SUNAFIL

Main differences between the general regime and the micro and small enterprise regime (SUNAFIL notes of 23 October 2023 and 13 May 2026; general regime per DL 713, Ley 27735 and DS 001-97-TR).

Worked example

A Peruvian founder's coffee roaster with 6 workers and S/ 2,500,000 of annual sales (between 150 and 1,700 UIT) registers in REMYPE as a small enterprise (REMYPE procedure sheet).
Its roasters earn S/ 2,000 a month with 15 days of vacation, two half salary gratificaciones of S/ 1,000 and EsSalud cover (SUNAFIL note of 23 October 2023).
Each year it deposits CTS of 15 daily wages, S/ 1,000.00 per worker, up to a cap of 90 daily wages (SUNAFIL note of 13 May 2026).
If it had not registered, it would owe full general regime benefits, including 30 days of vacation, full gratificaciones and full CTS.

Step by step

Check annual sales against 150 UIT and 1,700 UIT using the current UIT (REMYPE procedure sheet).
Register in REMYPE online with the RUC and SOL password before relying on the special regime (gob.pe/279).
Register workers in the electronic payroll from day one and choose SIS or EsSalud as allowed (SUNAFIL note of 23 October 2023).
Apply the special benefits only to workers hired after registration; keep existing workers' acquired general regime rights (SUNAFIL note of 13 May 2026).
Revisit the classification each year as sales grow toward or beyond 1,700 UIT.

Common traps

Without REMYPE registration, a small business owes general regime benefits in full (SUNAFIL note of 13 May 2026).
Micro enterprise workers hired before the company registered keep their CTS (SUNAFIL note of 13 May 2026).
Bars, discos, casinos and gambling businesses cannot use REMYPE (REMYPE procedure sheet).
The minimum wage and the 8 hour, 48 hour limits apply in full in the special regime (SUNAFIL note of 23 October 2023).

Sources

← Labor inspections, fines and claims in Peru: SUNAFIL, fines of up to 300 UIT, the four year limitation period and the 30 day dismissal deadlineVisas and residence in Peru: migratory statuses, the worker, investor and rentista routes, permanent residence, the carné de extranjería and fines →

Get rule changes weekly

Free. One email a week from The LatAm Thread.

One more step after you press the button: we take you to Substack, where your email is already filled in. Confirm there to start. No spam, unsubscribe anytime, we never share your address. By subscribing you agree to the privacy policy.