PLAME

PLAME is the denomination of the Monthly Payroll for Workers (Planilla Mensual de Pago a los Trabajadores).

Employers must submit in a consolidated form the information of all their workers, pensioners, service providers, training personnel work training modality and others. To this end, since November 2011, the SUNAT (The National Superintendence of Customs and Tax Administration) made available for taxpayers the Monthly Electronic Payroll.