The income tax regulations, here how employers withhold the tax on fifth-category (salary) income each month.
Omnikit lists 2 provisions of this law that its calculators use. Their text is not shown.
Omnikit read the details on this page (the law's name, number and official link) from gob.pe (Ministerio de Trabajo y Promoción del Empleo), SUNAT and El Peruano on 19 October 2026. They may have changed since; the official site has the current text.
Text not shown. Peru's copyright law does not protect official legislative texts, provided they are respected and their source is cited (Decreto Legislativo 822, art. 9 b), but SPIJ, the Ministry of Justice's official system of consolidated legislation, did not respond to Omnikit on 19 October 2026, so its terms and its current texts could not be read. Omnikit shows each law's name, what it covers, the calculators that use it and a link to the official source it was read from.