A new and distinct cultivar of Poinsettia plant named 'PER5499', characterized
by its inflorescences with red-colored flower bracts with white-colored random
flecks; dark green-colored leaves; uniform, compact, upright and mounded plant
habit; early season flowering; natural season flower maturity date is late November
for plants grown in Encinitas, Calif.; and excellent post-production longevity.