This research was carried out by Marcia Roeder, Carmen Takayama, Patricia Fuertes and Isabel Hurtado, under the programme"Integrating gender responsive budgeting into the aid effectiveness agenda" launched by UNIFEM and the European Commission (EC) in 2008.The report investigates how GRB can contribute to promoting gender equality in the context of the aid effectiveness agenda. The paper analyses the National Budget process in Peru with focus on development aid and presents a case study of the labour and Micro and Small Enterprise sector (SME) sectors in Peru.