Form 402 SUNAT: Format, Filling and MORE

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The Form 402 SUNAT, It is a questionnaire that deals with the contributions on salaries and the extraordinary solidarity tax, which has the exclusive use for employers with 3 or fewer workers.

For this reason, in this article we develop: the format of the 402 SUNAT form, their completion, their purpose, the meaning of the National Superintendency of Customs and Tax Administration, and we finalize with its definition.

SUNAT Form 402 Format

It is generally known that, for any type of form, an established type of format is presented or found. Therefore, we will explain the information that all interested parties must provide when completing the same.

Contributions on Remuneration
  • First of all, it should be mentioned that this form is for the exclusive use of employers with 3 or fewer workers.
  • Likewise, it is important that the applicant enter the amounts in nuevos soles without considering the cents.
  • Now, the main data and information to add are the following:
  1. First, the Employer’s Single Taxpayer Registry.
  2. Then, Tax Identification Number.
  3. Month and year of the Tax Period are added.
  4. Subsequently, Rectification Number or Substitute Declaration.
  5. Use of Bank plus Folio.
  6. The Order Number.
  7. Finally, surnames and names, company name or denomination.
Worker Identification Data
  • First, the National Identity Document must be placed (see the code in the second situation).
  • Then the date of birth, month, day and year.
  • After this, the paternal last name, the maternal one and the names are added.
  • Now, the situation must be placed (visualize the first situation).
  • Also, the type of worker (visualize the third situation).
  • And, the days worked.
Determination of Contributions
  • Initially, the extraordinary solidarity tax is placed. It must be valid for the period.
  • Also, ESSALUD.
  • And, ESSALUD life.
  • Finally, the total amount of the monthly remuneration must be entered in the next box.

Now, we continue with the next box to fill in this type of form. And it is about the form of payment. In it you must add the cash, the check number and finally the bank.

Also, next to the previous information, the following information is placed: the total debt, previous payments, such as: cash, check, valued document, monetary interest and the amount to be paid.

Taxpayer or Representative Data
  • In the first place, the name and surname of the same must be placed.
  • Then the signature.
  • And finally, the bank stamp.

First situation: Worker situation

  • Cases
  • First of all, Active Worker.
  • Then, Worker who resigned or stopped during the month.
  • Job active and subsidized the same month.
  • Later, Trab. active and unlicensed without having the same month.
  • Active and licensed worker without having the same month.
  • It is added, Subsidized worker all month.
  • Job with leave without having the same month.
  • Finally, Trab. with license with enjoyment of having the same month.
  • Situation
  • 11 Active.
  • 11 Active
  • 13 Low.
  • 11 Active.
  • 11 Active.
  • 15 License.
  • 11 Active.
  • 11 Active.
  • Worked days
  • The days worked.
  • Remuneration affects
  • Total remuneration.
  • The one that corresponds to the days worked.
  • Remuneration received.
  • The one that corresponds to the days worked.
  • Total remuneration.
  • Zero.
  • Zero.
  • Total remuneration.

Second Situation: Type of Identity Document.

  • First Code.
  • Description: National Identification Document.

Third situation: Type of Worker

  • Code, from 20 to 38.
  • Description:
  1. Worker.
  2. Employee.
  3. Dock worker.
  4. SENATI intern.
  5. Civil construction.
  6. Pilot or co-pilot of av. commercial, maritime, river or lake.
  7. Journalist.
  8. Leather industry worker.
  9. Socavón Mine miners.
  10. Fisherman.
  11. Open pit miner.
  12. Mining of the Metallurgical Mining Industry.
It is extremely important that the taxpayer has the following information in order for said return to be correctly filed. Number of RUC, Period, Type and Number of Identity Document and Taxable Bases for each Worker.

Completion of Form 402 SUNAT

Now, once the explanation of the format used and established for this type of specific form is completed. We will continue with the instructions that must be carried out to complete the same:

Determination of Contributions

First, in boxes 220, 221, 222, 260, 261, 262, each tribute corresponds: IES and ESSALUD. The taxpayer must state that the result of applying the current rate on the remuneration affects, for each employee.

Previous payments

Then, at this point, the taxpayer must enter the amounts canceled prior to the presentation of this return carried out through the payment slip. Either: in cash, check or, failing that, a valued document.

It should be noted that, if the taxpayer is rectifying or replacing a return, he must take into account the payments made in the respective original return.

Tax debt

On the other hand, in boxes number 410, 412 and 414 located in the tax debt, as appropriate, the taxpayer must enter the respective result to carry out the corresponding operations.

Now, there is an aspect that it must take into account. And is that, if the taxpayer made a payment after maturity, he must record the amount of the debt after deducting these payments.

Amount to pay

Finally, the taxpayer must enter in boxes number 800, 802 and 804, the amounts or amounts to be canceled, either in cash or by check. Likewise, you must use the following codes when canceling a tribute on the following ballots:

  • 5081: Extraordinary Solidarity Amount -IES-.
  • 5210: Contribution to ESSALUD – Regular Insurance.
  • 5214: ESSALUD Life.

What is Form 402 SUNAT for?

With all this, it is convenient that you know the function and purpose of this certificate. Because on many occasions it is not given the importance it deserves. For this reason, we will explain to you what this type of certificate is for.

Well, having this form is essential for any citizen who is in the national territory. This is because it is generally requested to confirm important aspects.

On the other hand, the applicant must consider an important aspect when carrying out any type of procedure. So here is a small list of information to keep in mind.

  • In the first place, if the taxpayer carries out withholdings, either for: fifth category income or contributions to the ONP, and in turn, has 4 or more workers, he must present the respective original return.
  • Also, you must use the telematic declaration program.
  • On the other hand, it is important for the taxpayer to verify that the worker’s identification data is correct.
  • Now, if they are incorrect, incomplete or wrongly recorded, the worker will not be able to be identified by ESSALUD.
  • Therefore, for these data to be considered correct, they must be identical to those recorded in the respective National Identity Document.
  • In the event that the taxpayer is in charge of dependent employees identified with documentation other than the DNI, he must use the PDT 600.

National Superintendency of Customs and Tax Administration (SUNAT)

The National Superintendency of Customs and Tax Administration -SUNAT-, is defined as a technical body specialized in Peru, which is attached to the Ministry of Economy and Finance.

Likewise, SUNAT has different functions and objectives for the benefit of the general population. For this reason, we invite you to pay attention to the information detailed below:

  • This organism is in charge of administering all the internal taxes of the National Government.
  • It also proposes the regulation of tax, customs and other regulations.
  • In turn, it issues provisions on tax and customs matters.
  • It promotes, coordinates and carries out various activities, such as, for example: technical cooperation activities, among others.

Frequent questions

  • What is the procedure to follow for those people who for some reason have been named by mistake and who as a consequence complied with the indications established in the form?

Now, at this point, it is convenient to highlight certain important aspects regarding the correction of errors. Therefore, the situations that can be corrected are the following. Attentive!

  • National identity document. This applies when the number or date of birth does not match the records in the RENIEC database.
  • Immigration Card or Passport. Applies when the number does not correspond to the configuration established for said registers.
  • Domestic workers. Applies when the company has provided a file with invalid characters.

  • What is the maximum time for a respective electronic return rectification declaration to produce results in SUNAT?

First, in the event that a charge commitment less than the first return is resolved, the results will be produced within 45 business days of documentation. On the other hand, if this commitment is resolved with the first announcement, it will produce results with your scheduled approval.

What is Form 402 SUNAT?

We conclude this article by offering a brief definition. Well, it is nothing more than a document that deals with the contributions on salaries and the extraordinary solidarity tax, which has the exclusive use for employers with 3 or fewer workers.

It is convenient to highlight an important aspect when completing this type of form in particular. And it is that, it is directed only to employers that have 3 or fewer workers. It does not apply to domestic workers.

If you want to know more information about filling out and completing this form, you can go to the official website of the National Superintendency of Customs and Tax Administration -SUNAT-.

To end our writing, we invite you to help us share the information.

See you soon!


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