Countries › Peru › Guide › 16. What is normal abroad but not here › A family allowance for every worker with children

A family allowance for every worker with children

Last verified: 2026-10-29 · Status: Changing

Abroad pay rarely depends on whether an employee has children; in Peru private sector workers whose pay is not set by collective bargaining and who support children under 18 receive a family allowance of 10 percent of the legal minimum income. On the S/ 1,230 minimum wage in force from 1 October 2026 that is S/ 123 a month, whatever the worker's salary or number of children. The allowance is remuneration, so it also enters the base of gratificaciones, CTS and vacation pay, and it rises with every minimum wage increase.

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 amounts use the 2026 UIT of S/ 5,500 set by Decreto Supremo Nº 301-2025-EF, as cited in SUNAT Resolución de Superintendencia Nº 000016-2026/SUNAT. Conversions are for orientation only.

Key facts

Family allowance, share of the legal minimum	10 %Ley 25129 art. 1, as of 2026-10-29 · in force
Family allowance from 1 October 2026	123 PENLey 25129 art. 1; DS 015-2026-TR art. 1.2, as of 2026-10-29 · in force
Monthly minimum wage from 1 October 2026	1230 PENDS 015-2026-TR art. 1.2, as of 2026-10-29 · in force

The rule

1. Private sector workers whose pay is not regulated by collective bargaining receive the equivalent of 10 percent of the legal minimum income as an all in family allowance, if they support one or more children under 18; if a child over 18 is in higher or university education, the benefit continues until studies end, up to six years after coming of age.
Cost to do it: 10 percent of the legal minimum per eligible worker per month.
Example: On the minimum wage of S/ 1,230 in force from 1 October 2026, the allowance is S/ 123 a month, S/ 1,476 a year. / About US$35.63 a month and US$428 a year.Ley Nº 25129 (El Peruano 6 December 1989), Art. 1 and 2, 1989-12-06 official text · verified 2026-10-29

2. The allowance applies whatever the worker's hiring date, has the character and nature of remuneration, and is computed by applying 10 percent to the legal minimum income in force when the benefit is due. A worker employed by more than one employer receives it from each, and the worker must prove the existence of the children.
Cost to do it: Enters the base of other benefits.
Example: For a worker on S/ 5,000 with children, monthly remuneration for benefits becomes S/ 5,123, so each gratificación rises by S/ 123. / About US$35.63 more per gratificación.Decreto Supremo Nº 035-90-TR, reglamento de la Ley Nº 25129 (6 June 1990), Art. 2, 3, 4, 8 and 11, 1990-06-06 official text · verified 2026-10-29

3. The monthly minimum wage rises by S/ 170 in two steps: to S/ 1,230 from 1 October 2026 and by S/ 70 more, to S/ 1,300, by a supreme decree to be issued in the first half of 2027. Because the allowance is a percentage of the legal minimum, it follows each step.
Cost to do it: S/ 123 a month now; S/ 130 once the minimum reaches S/ 1,300.
Example: The allowance rose from S/ 113 to S/ 123 a month on 1 October 2026 and will be S/ 130 at a S/ 1,300 minimum. / About US$32.73, US$35.63 and US$37.66.Decreto Supremo Nº 015-2026-TR (28 September 2026), Art. 1.1 and 1.2, 2026-09-28 official text · verified 2026-10-29 · changed: The minimum wage rose from S/ 1,130 to S/ 1,230 on 1 October 2026, lifting the family allowance from S/ 113 to S/ 123; the second step to S/ 1,300 is pending a decree in the first half of 2027.

Minimum wage	Allowance a month	Allowance a year	Year in USD
S/ 1,130 (until 30 September 2026)	S/ 113	S/ 1,356	US$393
S/ 1,230 (from 1 October 2026)	S/ 123	S/ 1,476	US$428
S/ 1,300 (second step, decree pending for H1 2027)	S/ 130	S/ 1,560	US$452

Family allowance at each minimum wage step (USD at S/ 3.452)

Worked example

A company with 100 employees, 60 of them with children under 18 and no collective agreement on pay, pays 60 x S/ 123 = S/ 7,380 a month in family allowances, S/ 88,560 a year (about US$25,655), before the effect on gratificaciones, CTS and vacation pay.

Step by step

Ask new hires whether they have children under 18 (or older children in higher education) and collect proof.
Add the allowance to payroll from the month eligibility is shown, at 10 percent of the minimum in force.
Update the amount every time the minimum wage changes.
Include the allowance in the base of gratificaciones, CTS and vacation pay.

Common traps

The allowance is the same for any salary level; high earners with children are also owed it.
It is one allowance per worker, not per child.
Workers whose pay is set by collective bargaining follow the agreement instead.
Forgetting it also understates every benefit calculated on remuneration.

Sources

← Thirty calendar days of paid vacation, with a triple penalty if not takenCash payments above S/ 2,000 lose their tax effect →

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