SUNAT identifies two components of Peru's electronic payroll system: T-Registro, which holds employment information, and PLAME, which contains monthly information. They are related but serve different purposes. Source: SUNAT's electronic payroll overview.
The role of T-Registro
T-Registro holds employer information and information about covered individuals according to their status. Operationally, the company needs appropriate current data and a process for communicating changes to the person handling the records.
A useful control records what changed, when it was reported, who should act and what evidence confirms completion. Entering a starter into the salary calculation file alone does not demonstrate that the registration task was performed.
The role of PLAME
PLAME includes monthly information on earnings, deductions, days and hours, together with bases and items administered by SUNAT. Its information therefore needs to be consistent with the reported period. Source: SUNAT's PLAME overview.
Preparing data and submitting a return are different activities. The quotation should specify whether both are included, what inputs are required and who reviews the information before submission.
Where payroll calculations fit
Calculations translate employment conditions and incidents into amounts for company review. They can feed payslips, reports and returns but do not prove that those later stages occurred.
| Stage | Oversight question |
|---|---|
| Data and changes | Was the change communicated and acted upon? |
| Calculation | Which version was reviewed and approved? |
| Filing | Was it only prepared, or was it submitted? |
| Payment | Was it executed and its outcome checked? |
| Records | Where are the supporting documents and confirmations? |
This separation helps prevent an ownership gap: administration believes accounting completed the work, while accounting expects the provider to supply only a calculation file.
Make responsibility explicit
Request a matrix showing each task, execution owner, approver and completion evidence. Include roles as well as contacts so the process remains understandable after a staff change.
Illustrative example: the provider supplies a monthly summary and administration approves it. If nobody was assigned to submit the return, that approval does not cover the outstanding task. A responsibility matrix can reveal the gap before the deadline.
Do not treat this operating structure as a generic legal calendar. Check the schedule and rules applicable to the company and period concerned.
When records disagree
Review period, version and pay elements before correcting anything. Determine whether the difference affects only a report or also registrations, payslips, returns or payments. Each correction needs an owner and a completion check.
Organise this work with the monthly close checklist and the guide to detecting payroll errors.
