In depth
As of 30 November 2023, employers with up to 10 employees or independent service providers may optionally use Virtual Form No. 0601 — PLAME Web, if they meet the following conditions for the period being declared:
- Belong to the private sector and have up to 10 workers or service providers
- Be required to submit the PLAME
- Be obliged to file the return and make the payment exclusively for the following:
- Contributions to ESSALUD
- Contributions to ONP, under the pension system of Decree Law No. 19990
- Fourth category income tax withholdings
- Fifth category income tax withholdings
- Information on recipients of fourth category income paid or made available even when the company is not obliged to make withholdings
- Premium for "+ Life Accident Insurance," with respect to regular ESSALUD affiliates who contract that insurance
We hope that you will find this information helpful. Should you require further information regarding these issues, please do not hesitate to contact us.
Click here to access the Spanish version.
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