Red Bull already has Max Verstappen under contract for 2025, while Perez has impressed in the opening part of the 2024 season to ensure he is likely to retain his seat at the team.
Perez stated on Thursday that, given the dynamic nature of the 2025 driver market, he expected "to know my future in the coming weeks, because everything is moving quite fast. So I think it's important not to wait for too long."
In response to a question asking if Red Bull was close to firming up its plans for next season, team principal Horner replied in the negative.
"Not very [close], I'm afraid. It's incredible that we're at race five and there's so much talk already about drivers for next year. We're in a situation where we're very happy with our two drivers.
"But we don't need to make a final decision about the line-up until much later in the year. Obviously Max is on a long-term contract anyway, Checo out of contract this year, but he's been driving exceptionally well so far this season."
Horner understood Perez's desire for a swift resolution to contract talks for 2025, particularly as the Mexican endured much of 2023 under pressure through a string of poor performances during the middle period of the season.
However, Horner explained that he wished to determine whether Perez was able to maintain his form before the two parties could start to put pen to paper.
"Of course, he would like to make an announcement tomorrow, undoubtedly, when we as a team aren't in a particular rush.
"We're in a fortunate position where many drivers would obviously like to drive for the team. but we're happy with the pairing that we have.
"We just want to make sure that the level of consistency that Checo started with this season maintains. And in due course, we'll evaluate those options. But at this point in time, we're very happy with the lineup that we have."
Touching on the prospect of RB's Daniel Ricciardo, who had been earmarked as a possible Perez replacement should the Australian regather his momentum in F1, Horner noted that there was still time to turn things around.
He also remarked that reserve driver Liam Lawson, who impressed while covering for an injured Ricciardo last season, was "champing at the bit" to get a race seat - but that priority was with the current race drivers.
"I think that it's very much in Daniel's hands. He needs to show the kind of head-turning form to make not only ourselves, but potentially others, take notice," Horner added.
"We're only at race five. This is a track that's gone well for him previously, he's got a sprint race as well, so it'll be interesting to see if he can really kick his season off here.
"Liam Lawson is champing at the bit to get an opportunity, but there's nothing preordained as to when and even if that would take place.
"The priority is for sure for the drivers that are in the race seats at the moment and we'll see how that pans out."