Working for a MYPE in Peru: which benefits change compared with the general regime?

First: is your employer really a MYPE?

The MYPE labor regime depends on a company’s annual sales, not on how many people it employs. Article 5 of the consolidated MYPE Law (TUO de la Ley MYPE, Decreto Supremo 013-2013-PRODUCE) says:

“Microempresa: ventas anuales hasta el monto máximo de 150 Unidades Impositivas Tributarias (UIT). - Pequeña empresa: ventas anuales superiores a 150 UIT y hasta el monto máximo de 1700 Unidades Impositivas Tributarias (UIT).”

(Micro business: annual sales up to 150 UIT. Small business: annual sales over 150 UIT and up to 1,700 UIT.) Ley 32353 repeats the same limits in its article 8.

Three more rules tell you whether the regime reaches you:

• Some sectors are excluded. The third final provision says bars, nightclubs, gambling and similar businesses “no podrán acogerse a la presente norma” (cannot use this law).
• Breaking the rules costs the employer. If Sunafil finds the company does not meet a condition of the regime, article 57 treats the company and its workers as excluded, and requires it to honor “el íntegro de los derechos contemplados en la legislación laboral” (all the rights in labor law). Article 62 extends this to small businesses.
• SUNAT runs REMYPE. The eleventh final provision of the TUO hands the National Registry of Micro and Small Businesses (REMYPE) to SUNAT. Article 64 ties the micro-business SIS subsidy to a valid REMYPE registration certificate.

If you don’t know your employer’s category, the MYPE classifier estimates it from annual sales and REMYPE registration.

What changes: the table

These are the special-regime rules. For the general-regime amounts (a full salary per bonus, 30 vacation days, full CTS), see bonuses, CTS and vacation.

Vacation comes from article 55; severance from article 56:

“El importe de la indemnización por despido injustificado para el trabajador de la microempresa es equivalente a diez (10) remuneraciones diarias por cada año completo de servicios con un máximo de noventa (90) remuneraciones diarias. En el caso del trabajador de la pequeña empresa, la indemnización por despido injustificado es equivalente a veinte (20) remuneraciones diarias por cada año completo de servicios con un máximo de ciento veinte (120) remuneraciones diarias.”

(Micro business: 10 daily wages per full year of service, up to 90. Small business: 20 daily wages per full year, up to 120.)

The small-business figures come from article 50. On CTS, note the cap: 15 daily wages per year “hasta alcanzar un máximo de noventa (90) remuneraciones diarias” (up to a maximum of 90 daily wages). On profit sharing, the same article says the right “sólo corresponde a los trabajadores de la pequeña empresa” (belongs only to small-business workers).

For micro businesses, the TUO grants neither bonuses nor CTS: it gives them expressly to small businesses and is silent on micro businesses. Article 50 does allow employer and workers to agree on better terms.

What does not change

Hours, overtime, weekly rest and holidays are the same as in the general regime. Article 53 refers to the general working-hours law, and article 54 says:

“El descanso semanal obligatorio y el descanso en días feriados se rigen por las normas del régimen laboral común de la actividad privada.”

(Weekly rest and public holidays follow the common private-sector rules.)

The one difference is night work. Article 53 says that at workplaces whose working day “se desarrolle habitualmente en horario nocturno, no se aplicará la sobretasa del 35%” (normally runs at night, the 35% night premium does not apply). Article 62 extends this to small businesses. If you work nights at a business that normally runs by day, this exception does not reach you.

Fundamental rights don’t change either. Article 45 requires every company, “cualquiera sea su dimensión” (whatever its size), to pay at least what the law requires, not to discriminate, to respect union freedom and to provide a safe workplace. Overtime is covered in overtime and working hours.

Health and pension

Article 63 splits the two groups:

“Los trabajadores de la Microempresa comprendidos en la presente Ley serán afiliados al régimen semicontributivo del Seguro Integral de Salud […] Los trabajadores de la Pequeña Empresa serán asegurados regulares de ESSALUD”

(Micro-business workers are enrolled in the semi-contributory tier of SIS. Small-business workers are regular EsSalud insureds.)

At a micro business, article 64 says SIS enrollment also covers your dependants, and the employer pays half the monthly contribution while the State pays the other half. More in SIS: who qualifies and what it covers and EsSalud: what to do if you are not registered.

On pensions, article 65 of the TUO requires small-business workers to join the ONP or an AFP. Micro-business workers may join either, or, if they are in no system, the Social Pension System (Sistema de Pensiones Sociales). We did not check whether that system operates in practice today.

Protections against abuse of the regime

The MYPE law has three rules to stop a company using the special regime to downgrade someone already on the general regime:

1. No immediate rehiring. Article 47 says the special regime “no será aplicable a los trabajadores que cesen […] y vuelvan a ser contratados inmediatamente por el mismo empleador, bajo cualquier modalidad, salvo que haya transcurrido un (1) año desde el cese.” (It does not apply to workers who leave and are immediately rehired by the same employer, in any form, unless a year has passed.)
2. Acquired rights stay. The second paragraph of article 60 says workers with employment relationships that existed when the special regime took effect “mantienen los derechos nacidos de sus relaciones laborales” (keep the rights arising from them).
3. Special severance for replacement. Article 61 says:

“En caso de que un trabajador que goza de los derechos del régimen general sea despedido con la finalidad exclusiva de ser reemplazado por otro dentro del régimen especial, tendrá derecho al pago de una indemnización especial equivalente a dos (02) remuneraciones mensuales por cada año laborado”

(A general-regime worker dismissed solely to be replaced by a special-regime worker is owed special severance of two monthly salaries per year worked.)

The right to claim it expires 30 days after the dismissal, and you must prove that was the purpose. It does not take away any other severance the general regime may give you; see unfair dismissal. Article 62 applies these rules to small businesses too.

When the business grows

A company does not leave the regime the first year its sales go up. Article 51 of the TUO says:

“La microempresa que durante dos (2) años calendario consecutivos supere el nivel de ventas establecido en la presente Ley, podrá conservar por un (1) año calendario adicional el mismo régimen laboral. En el caso de las pequeñas empresas, de superar durante dos (2) años consecutivos el nivel de ventas establecido en la presente Ley, podrán conservar durante tres (3) años adicionales el mismo régimen laboral.”

(A micro business over its sales limit for two consecutive calendar years keeps the regime one more calendar year; a small business, three more years.) After that it moves to the regime that fits. Ley 32353 changes this rule (see below).

Ley 32353: what changes and when

Ley 32353, the Law on the formalization, development and competitiveness of micro and small businesses, was published on 27 May 2025. Its repeal provision revokes Decreto Supremo 013-2013-PRODUCE. But its ninth final provision says:

“La presente ley entra en vigencia al día siguiente de la fecha de publicación de su reglamento.”

(This law takes effect the day after its implementing regulation is published.) We could not confirm whether that regulation has been published. Until it is in force, the TUO applies.

For workers, Ley 32353 keeps almost everything the same: 15 vacation days (article 49), the same severance (article 50), the same small-business benefits (article 44), SIS for micro and EsSalud for small businesses (article 57), the one-year rule before rehiring (article 42) and the special severance for replacement (article 56). The changes we found:

• Staying in the regime. Article 45 gives three calendar years to any company whose average sales over two consecutive years exceed the limit, micro or small, and lets it return to its registered regime if sales fall.
• Pay. Article 46 says micro and small-business workers are entitled to “por lo menos la remuneración mínima vital” (at least the minimum wage), without the TUO’s option to set a lower wage for micro businesses by decree.
• Joining the regime. Article 51 asks the company to file a sworn statement with the labor authority.

What this page does not cover

We do not cover the family allowance (asignación familiar): neither the TUO nor Ley 32353 mentions it, and we did not check whether it applies to MYPE workers. We also do not cover the extra bonus on small-business gratificaciones, Sunafil fines for MYPEs (see the Sunafil fine table), the agricultural regime, or the MYPE regime regulation, which we did not read for this review.