Overtime pay in Peru 2026: premiums, limits and tax
Overtime, night work and work on Sundays and public holidays in Peru can earn a premium on top of your normal hourly pay, and the extra pay is taxed at your highest rate. The calculator above shows what you really keep. Below you will find the rules in brief, an example and answers to common questions.
The rules in brief
- D.S. 007-2002-TR: Overtime is paid at least 25% extra for the first two hours a day and 35% after that. The normal maximum is 8 hours a day or 48 hours a week; overtime is voluntary. Work on the weekly rest day or a public holiday without a day off in exchange is paid double.
Example: 8 hours of overtime a month
| Type | Rate | € / h gross (PEN) | € / h net (PEN) |
|---|---|---|---|
| Overtime | +25% | 21.03 | 16.88 |
| Sunday / holiday premium | +100% | 16.83 | 13.51 |
With a normal hourly rate of PEN 16.83 (annual salary ÷ 52 ÷ weekly hours), 8 hours of overtime a month at +25% add PEN 168.27 gross, of which you keep PEN 135.06 net a month. You keep 80.3% of each taxed extra unit. Over a year that comes to PEN 1,621 (net · PEN 2,019 gross).
Frequently asked questions
How much of my overtime pay do I keep in Peru?
In the example, 80.3% of each extra unit of gross pay, i.e. PEN 135.06 net from 8 overtime hours a month. The share depends on your salary, because extra pay is taxed at your highest rate.
Is there a legal overtime premium in Peru?
The example uses +25% for overtime. The exact rules, including night, Sunday and holiday premiums, are listed above.
How many overtime hours are allowed?
The calculator uses this limit: Voluntary; 48 h / week normal. See the rules above for averaging periods and exceptions.
Are these amounts exact?
They are estimates under the 2026 rules. Your contract or a collective agreement can set higher premiums or different limits.
Rules and official sources: see “Rules applied (2026)” above. Last checked: October 2026. The amounts are estimates for information, not financial or legal advice.