Countries › Peru › Guide › 7. Labor and employment › Social security in Peru: 9 percent EsSalud, occupational risk insurance (SCTR), and the ONP and AFP pension systems after the 2024 reform

Social security in Peru: 9 percent EsSalud, occupational risk insurance (SCTR), and the ONP and AFP pension systems after the 2024 reform

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

Employers pay 9 percent of pay to EsSalud for health cover and must buy the occupational risk insurance (SCTR) for workers in high risk activities; pensions are funded by workers. The employer withholds either at least 13 percent for the public ONP system or, for private AFP members, 10 percent to the individual account plus an insurance premium and commission. The 2024 pension reform, Ley 32123, in force since its regulation was published on 5 September 2025, sets retirement at 65, makes affiliation mandatory from age 18 and phases in contributions for independent workers, while an employer contribution is only under study.

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

Employer EsSalud health contribution	9 %Ley 26790 art. 6 a), as of 2026-10-28 · in force
Employer pension contribution	0 %Ley 32123 art. 8 (contributions borne by the worker; employer share only under study, art. 8.5), as of 2026-10-28 · in force
Worker contribution to the public pension system (ONP), minimum	13 %Ley 32123 art. 8.1, as of 2026-10-28 · in force
Worker contribution to the AFP individual account (plus insurance premium and commission)	10 %Ley 32123 art. 8.2 a), as of 2026-10-28 · in force
Retirement age, men and women	65 yearsLey 32123 art. 12.1, as of 2026-10-28 · in force
Initial pension contribution for independent workers	2 %Ley 32123 art. 9.2, as of 2026-10-28 · pending
Maximum pension contribution for independent workers after phase in	5 %Ley 32123 art. 9.2, as of 2026-10-28 · pending
Employer social security cost on pay, excluding SCTR	9 %Ley 26790 art. 6 a); Ley 32123 art. 8, as of 2026-10-28 · in force

The rule

1. Employers pay EsSalud contributions for active workers equal to 9 percent of their pay. The contribution is the employer's cost, not a deduction from pay.
Cost to do it: 9 percent of pay; on S/ 5,000 a month, S/ 450.00 (about US$130.36).Ley Nº 26790, Ley de Modernización de la Seguridad Social en Salud, Art. 6 a), 1997-05-17 official text · verified 2026-10-28

2. The Seguro Complementario de Trabajo de Riesgo gives extra cover to insured workers in the high risk activities listed by supreme decree. It is mandatory and paid by the employer, and covers health care for work accidents and occupational illness (with EsSalud or a private health provider) and disability and survivors' pensions and funeral costs (with the ONP or an insurance company).
Cost to do it: Premium set by the chosen insurer or EsSalud for the activity; it is an employer cost on top of the 9 percent.Ley Nº 26790, Art. 19, 1997-05-17 official text · verified 2026-10-28

3. Mandatory contributions of workers in the public pension system (SNP, run by the ONP) cannot be lower than 13 percent of insurable monthly pay and are borne by the worker. For workers in the private system (SPP, the AFPs) the mandatory contribution is 10 percent of insurable pay to the individual capitalisation account, plus a percentage for disability, survivors' and funeral insurance and the AFP commission. The employer withholds and pays the contributions.
Cost to do it: No employer pension cost. On S/ 5,000, the withholding is S/ 650.00 for ONP or S/ 500.00 to the AFP account plus premium and commission.
Example: A worker on S/ 5,000 in the ONP system receives S/ 4,350.00 before income tax; the employer separately pays S/ 450.00 EsSalud. / About US$188.30 withheld for the ONP and US$130.36 of employer EsSalud.Ley Nº 32123, Ley de Modernización del Sistema Previsional Peruano, Art. 8.1 and 8.2, 2024-09-24 official text · verified 2026-10-28

4. Any increase in the contribution rate and any employer participation in funding benefits must be approved by a law on the Executive's proposal after an actuarial study; the Executive is to study and then propose a mandatory employer contribution for each worker in both systems.Ley Nº 32123, Art. 8.4 and 8.5, 2024-09-24 official text · verified 2026-10-28

5. The retirement age is 65 for men and women. From the law's entry into force, citizens turning 18 must join the system, choosing the ONP or an AFP (by default the ONP), and adults not yet affiliated must join (by default an AFP).Ley Nº 32123, Art. 12.1 and 29, 2024-09-24 official text · verified 2026-10-28

6. Independent workers with fourth category income, and fifth category income under LIR art. 34 e), pay a mandatory pension contribution phased in from 1 January of the third year after the law's entry into force: 2 percent in the first year, rising one point every two years to a maximum of 5 percent, on each fee receipt. Companies required to keep accounts must withhold it when they pay such fees.
Cost to do it: Withholding obligation on fees paid to independent contractors once the phase in starts.Ley Nº 32123, Art. 9.1 to 9.4, 2024-09-24 official text · verified 2026-10-28

7. Ley 32123 enters into force the day after publication of its regulation, with listed exceptions. The regulation was approved by Decreto Supremo Nº 189-2025-EF, published on 5 September 2025, and amended by Decreto Supremo Nº 061-2026-EF of 16 April 2026.Ley Nº 32123, second final complementary provision; Decreto Supremo Nº 189-2025-EF, Second final complementary provision, 2025-09-05 official text · verified 2026-10-28 · changed: The pension reform took effect after its regulation, Decreto Supremo Nº 189-2025-EF, was published on 5 September 2025; the regulation was amended on 16 April 2026.

Contribution	Paid by	Rate	Soles	US dollars
EsSalud health	Employer	9%	S/ 450.00	US$130.36
ONP pension (if public system)	Worker, withheld	13% minimum	S/ 650.00	US$188.30
AFP individual account (if private system)	Worker, withheld	10%	S/ 500.00	US$144.84
SCTR (high risk activities only)	Employer	Insurer's premium	Varies	Varies

Monthly contributions on a S/ 5,000 salary (Ley 26790 art. 6; Ley 32123 art. 8; S/ 3.452 per US$). AFP premium and commission vary by fund and are not shown.

Worked example

A Mexican manufacturer's Arequipa plant hires a technician on S/ 5,000 a month (about US$1,448.44).
The plant's activity is on the high risk list, so it buys SCTR health and pension cover for the technician on top of the S/ 450.00 monthly EsSalud contribution (Ley 26790 art. 6 and 19).
The technician chose an AFP, so the plant withholds S/ 500.00 for the individual account plus the AFP's insurance premium and commission (Ley 32123 art. 8.2).
A new 18 year old apprentice who does not choose a system is placed in the ONP by default (Ley 32123 art. 29.1).

Step by step

Register each worker in the electronic payroll and with EsSalud from the first day (Ley 26790).
Record each worker's pension choice; for new workers who do not choose, apply the default the law sets (Ley 32123 art. 29).
Each month declare and pay the 9 percent EsSalud and the withheld ONP contribution through SUNAT, and pay AFP contributions under SPP rules (gob.pe ONP page; Ley 32123 art. 8 and 9.7).
If the activity is high risk, buy SCTR cover before the worker starts (Ley 26790 art. 19).
Track the start date of the independent worker contribution and prepare to withhold it on fees paid to contractors (Ley 32123 art. 9.4).

Common traps

Missing SCTR cover for high risk work leaves the employer exposed to the cost of the benefits the insurance would have paid (Ley 26790 art. 19).
The law contemplates a future employer pension contribution; budget sensitivity to it, but it needs a new law first (Ley 32123 art. 8.4 and 8.5).
Companies that keep accounts become withholding agents for independent workers' pension contributions and are jointly liable for unpaid amounts (Ley 32123 art. 9.4 and 9.5).

Sources

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