SUNAT stands for Superintendencia Nacional de Aduanas y de Administración Tributaria, meaning "National Superintendency of Customs and Tax Administration." It is Peru's primary tax authority, responsible for collecting national taxes and overseeing customs. All employers in Peru must register with SUNAT and maintain compliance with its reporting requirements.
Employer Tax Obligations
Employers must withhold income tax (Impuesto a la Renta) from employee salaries using progressive rates from 8% to 30%. They must also calculate and remit contributions to EsSalud (health insurance at 9% of salary), ONP or AFP (pension contributions), and SENATI (industrial training contribution at 0.75%) if applicable.
Electronic Filing
SUNAT requires electronic filing through its online platform (SOL - SUNAT Operaciones en Línea). Employers must submit monthly payroll declarations (PDT-PLAME), annual income tax returns, and electronic payroll books (Libro de Planillas Electrónico). SUNAT is known for its advanced digital infrastructure and real-time transaction monitoring.
EOR Relevance
An EOR in Peru manages all SUNAT registrations, monthly filings, and tax withholdings. This includes maintaining the electronic payroll book, filing PDT-PLAME declarations, and ensuring compliance with Peru's specific requirements for foreign workers.