Guide to Hire Foreign Employees in Peru

In October 2016, we prepared the first “Guide to Hire Foreign Employees in Peru”, taking into consideration the regulations in effect as of such date, and aiming to provide the general guidelines which all employers must adhere to when hiring a foreign citizen.
However, due to recent changes to employment and immigration laws, we believe it is necessary to adapt and update the referred guide, adapting such regulations to those in effect as of February 2017.
This document contains information referred to the employment, social security and tax matters relating to this type of hiring. In addition, it includes the immigration aspects relating to the hiring of a foreign citizen, which are explained based on the legal framework currently in force as of the date of publication of this guide.
Finally, we will also explain the administrative penalties which may be imposed on the employers who fail to comply with the provisions set out in applicable legislation.