SUNAT approves PLAME 4.7 for October payroll filings

Version 4.7 is mandatory from 30 October

Version 4.7 is the required PDT Planilla Electrónica–PLAME version for October 2026 reporting onwards. SUNAT made it available on 30 October and says its use is mandatory from that date. The update applies to employers already required to submit PLAME; it does not make every Peruvian employer a filer. PLAME reports registered workers and other covered service providers alongside specified tax and contribution concepts.^[1][2]

Specified historical corrections also use the version

The resolution assigns version 4.7 a retrospective use for original or corrective PLAME filings covering concepts in Article 7, paragraphs b–m and o–t, for periods November 2011 through September 2026, and payment of the corresponding amounts. It supplies a filing version for older corrections but does not establish a new deadline for those filings or payments.^[1][2]

The software reflects the October wage change

SUNAT says the update responds to the minimum-wage change. Supreme Decree 015-2026-TR raised the monthly minimum wage for private-sector workers from S/1,130 to S/1,230 from 1 October. A further S/70 increase towards S/1,300 requires a separate decree in the first half of 2027; Resolution 213 does not enact that later step.^[1][3]

Employers should update payroll controls

Peruvian employers within the existing PLAME rules should update payroll systems to version 4.7 for October-period filings and use it for relevant original or corrective declarations covering the specified historical periods. Named Article 7 categories include payroll information, fourth- and fifth-category income-tax withholding, EsSalud and ONP contributions and other listed concepts. Groups should confirm their underlying PLAME obligation and affected wage-referenced calculations; no broader filing duty or deadline change is established.^[1][2][4]