The update of the Minimum Living Wage (Remuneración Mínima Vital, RMV) is a relevant matter for companies' labor and financial management. In addition to raising the minimum income of the workers covered by the measure, it can change other labor items and lead to adjustments in payroll budgets.
Through Supreme Decree No. 015-2026-TR, the Peruvian Government made official a progressive increase in the RMV for workers under the private-sector labor regime, raising it from S/ 1,130 to S/ 1,300 in two stages.
The first increase, of S/ 100, took effect on October 1, 2026, setting the minimum wage at S/ 1,230 per month. The second stage, of S/ 70, is to be established by a new supreme decree during the first half of 2027.
How does the RMV increase affect companies?
The increase does not only require reviewing the pay of workers who earn the legal minimum. It is also important to identify other items whose calculation is linked to the RMV and assess their effect on labor costs.
The main aspects companies should consider include:
- Updating salaries: Companies must verify that the workers covered by the measure earn at least the current RMV, taking into account the applicable working hours and employment conditions.
- Family allowance: For workers who meet the legal requirements to receive this benefit, the family allowance is equal to 10% of the RMV. With the new amount, it rises from S/ 113 to S/ 123 per month.
- Related labor benefits and items: The increase may affect certain labor items, such as the minimum pay for night work, the minimum mining wage and the stipends for certain training arrangements, according to the rules applicable to each case. Likewise, when a worker's pay increases, its effect on the calculation of social benefits and related contributions should be assessed.
- Payroll budget and labor costs: Higher salaries may change the total cost of personnel. It is therefore advisable to update payroll projections, review labor budgets and take into account the items linked to the new RMV amount.
What steps should companies take?
To manage this change properly, we recommend:
- Reviewing payroll: identify the workers whose pay must be updated.
- Checking related items: verify the amounts of the family allowance and other labor items linked to the RMV, as applicable.
- Updating labor calculations: review the calculation bases for social benefits and contributions where the increase has an effect.
- Adjusting financial projections: incorporate the changes into personnel budgets and cost planning.
- Following official provisions: stay informed about the regulation that will set the second stage of the increase planned for 2027.
Sound labor planning supports business management
The RMV update is an opportunity to review personnel administration processes, strengthen payroll controls and anticipate the impact of regulatory changes on the company's finances.
Orderly labor management makes it possible to comply with current obligations, reduce the risk of calculation errors and rely on trustworthy information for decision-making.
At CBA, we believe that coordination between the accounting, labor and finance areas is essential to manage these changes in a timely manner and keep business costs under proper control.
Planning and preventive review are key to efficient labor management aligned with current regulations.
Official source: Supreme Decree No. 015-2026-TR, published in the official gazette El Peruano. View the official regulation (in Spanish).
This article is for information purposes only. The application of labor provisions must be assessed according to the labor regime and the particular circumstances of each company and worker.