The ITU update will have the following labor implications:
Income tax: Workers on a payroll will pay less income tax, considering that the monthly gross salary limit exempted from this tax will rise from PEN 2,575 to PEN 2,675.
Annual integral remuneration: The minimum monthly base salary required to be able to agree on annual integral remuneration will increase from PEN 10,300 to PEN 10,700.
Administrative fines: SUNAFIL (National Superintendence of Labor Inspection) fines will increase, as they are calculated based on the UIT. For example, the fine for not incorporating personnel into the payroll will increase from PEN 13,544.50 to PEN 14,070.50 for each worker in this situation.
The maximum fines for non-MME (Micro and Small Businesses) companies with more than 100 workers are as follows:
| Type of violations |
2024 |
2025 |
| Minor infractions |
PEN 15,935 |
PEN 16,585 |
| Serious violations |
PEN 40,324.50 |
PEN 41,890.50 |
| Very serious infringements |
PEN 73,027 |
PEN 75,863 |
Remuneration not subject to seizure: Remuneration is not subject to seizure when it does not exceed five procedural reference units (URP), i.e., when it does not exceed PEN 2,675.
URP: It will now be PEN 535.
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We hope this information is relevant to you and your company. Please do not hesitate to contact us if you require any advice in this regard.
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