Remote Working Legislation, Laws & Regulations in Peru

Teleworking is regulated by Law N° 31572 and by the Supreme Decree N° 002-2023-TR.

The rule is that the telework is implemented by an agreement between the employer and the employee, except in cases of exception provided by law, as fortuitous case or force majeure.

In exceptional cases. In this situation, the employer must objectively and reasonably justify its decision.

If an employee belongs to a vulnerable group,, such as pregnant employees, nursing mothers, those caring for minors or people with disabilities, among others, then they should be treated preferentially.  If the request is not accepted by the employer, their refusal must be duly substantiated: no general or abstract answers are allowed.

The employer assumes the cost of the equipment, including any expenses derived from teleworking, such as electricity and Internet, unless otherwise agreed between the employer and the employee.

Yes, the company has to reimburse an employee for expenses while working from home, unless the parties have agreed otherwise.

If the employer covers the costs of equipment, Internet and electricity, it must follow the cost values established in the standard (Annexes 1 and 2).

Yes. Teleworking does not reduce the employer's responsibility for safety and health matters.

The employer must provide the employee training on occupational health and safety, sexual harassment, information security, among others.

The employer must respect the privacy, confidentiality and inviolability of the teleworker's communications and documents.

The company must respect the working hours and the employee's right to digital disconnection.

No special insurance is required.

The employee will be registered in the social security system, as the employees who perform face-to-face work are registered.

Yes, the employee is protected by legislation for work-related accidents and illnesses.

No, it is not permitted.

The employee has the same obligations as those established for personnel performing on-site work, e.g., attending training, not employing third parties, performing their duties within the working day, taking care of the goods provided by the employer, communicating the change of work place, etc.

There haven’t been any legislative changes in relation to immigration rules.

Although "Mobile work abroad" is not specifically defined in the Peruvian legislation, Supreme Decree No. 002-2023-TR mentions that teleworkers may perform their work both within Peruvian territory and abroad, and in instances where services are provided abroad, the parties must agree on the specific conditions of this labour modality, guaranteeing all the rights of teleworkers provided for in the Peruvian legislation.

Likewise, the Decree establishes that teleworkers who are outside the national territory must comply with corresponding immigration, labour and tax regulations.

If an employee is hired in Peru to provide services abroad, the law allows the individual to maintain a labour relationship with the employer in Peru. In this case, all the provisions of the labour legislation that correspond to teleworkers will be applicable during the telecommuting work abroad.

If an employee hired in Peru to render services abroad maintains his labour relationship with the employer who hired him in Peru, he will be subject to Peruvian labour legislation including social security regulations despite the fact that he may also be subject to the social security regulations of the country where he is located. This is not the case, of course, if Peru has entered into an agreement with the jurisdiction in question to avoid double taxation.

Tax treatment will depend on whether the personnel qualify as "domiciled in Peru for tax purposes". Those considered domiciled in Peru are taxed on both their Peruvian and foreign source income, while those not domiciled are only taxed on their Peruvian source income.

Whether or not the employee is domiciled in Peru depends on the length of time the individual remains in Peru during the calendar year.

In any case, it is important to ensure that the teleworker residing outside Peru’s national territory complies with relevant immigration regulations, which most likely include a valid residence and/or work permit to be able to work legally in any foreign country. It is always advisable to check these requirements with a local legal advisor.

The regulation on teleworking has been issued with the aim of balancing work and family life, in view of the increase of ICTs.