The National Superintendence of Customs and Tax Administration (SUNAT) declared by Supreme Decree that workers who generate income less than S /. 3135 per month or S /. 37 625 a year will not pay taxes. This is aimed at independent workers in the fourth category since it is assumed that they receive fewer benefits than payroll workers.
Nor are company directors, unions, business managers, councilors or similar positions obliged to pay the Income Tax. Neither workers hired under the CAS or payroll workers whose annual salary is less than S /. 30 100
Those workers who exceed this income must pay between 8% and 30% in a phased manner in relation to the amount they declare as regular income. For workers who in a month receive an amount that exceeds S /. 3135 but who plans to earn less than S /. 37 625 since their income is irregular, they must declare before SUNAT that a withholding suspension is made.
What are your obligations as an independent worker?
Enroll in the RUC, this way you can issue your payment vouchers. All you need is your ID, preferably with the tax address to be declared and the voting hologram.
Obtain your SOL key, this will allow you to issue receipts for electronic fees and perform other procedures online.
You must register your receipts for fees and payments received according to the services you offer in the Virtual SUNAT.
It is important to remember that if you are a doctor, dentist, lawyer, nurse or any of the professions established in Supreme Decree No. 399-2016-EF you must charge your services by means of payment such as debit card, deposits, checks or similar methods. Likewise, the condition of your RUC must be in Active and Had status. It is essential that you inform SUNAT through your account and Clave SOL which is your profession or the service you are providing.