Perú: Obligations of employers to take into account in the current year

The Chamber of Commerce, through its legal manager Víctor Zabala Lozano, stated that employers are no longer obliged to give the certificate of retention of fifth category to their workers on Income Tax (IR), within the framework of the provided by Supreme Decree No. 033-2017-EF.

It have been commented that employers have the obligation to incorporate new information of their workers in the T-Register, according to the new rules for the registration of electronic forms. In effect, employers must register in the T-Register the mobile phone number and contact e-mail of all workers whose registrations were planned as of March 1^st, 2018. In addition, another obligation is to register the number of employees’ bank account in which the remuneration is paid, if applicable; and update the data of the workers registered on January 6^th, 2018.