Bolivia Payroll
Asked about Bolivia payroll processing for employed (dependent) persons.
What this covers — Bolivia, 2025
- Personal Income Tax Withholding (RC-IVA, the agente-de-retencion mechanism)
- Social Security -- Employee Deductions (Aporte Laboral)
- Social Security -- Employer Contributions (Aporte Patronal)
- Minimum Wage (SMN), Statutory Bonuses and Reference Items
- Conservative Defaults
- Required Inputs and Refusal Catalogue
- Transaction / Payment Pattern Library
- Worked Examples
- Tier 1 Rules (deterministic)
- Tier 2 Catalogue (reviewer judgement)
- Excel Working Paper Template
- Bolivia Bank Statement / Terminology Reading Guide
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Bolivia Payroll automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Bolivia accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Bolivia to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Bolivia →Depends on
About
Use this skill whenever asked about Bolivia payroll processing for employed (dependent) persons. Trigger on phrases like "Bolivia payroll", "planilla Bolivia", "RC-IVA", "Regimen Complementario al IVA", "retencion RC-IVA", "Form 608", "Formulario 608", "Form 110", "Formulario 110", "Form 610", "aporte laboral", "aporte patronal", "Gestora Publica", "AFP Bolivia", "Caja Nacional de Salud", "CNS", "riesgo comun", "riesgo profesional", "aporte solidario", "Aporte Nacional Solidario", "ANS", "aguinaldo", "segundo aguinaldo", "indemnizacion", "desahucio", "salario minimo nacional", "SMN Bolivia", "total ganado", "descuentos planilla Bolivia", "net salary Bolivia", "gross to net Bolivia", "withholding Bolivia", or any question about computing employee pay, RC-IVA withholding, or social/pension contributions for Bolivia-based employees. This skill covers RC-IVA (13%) wage withholding via the employer as agente de retencion, employee pension-side contributions (Aporte Laboral 12.71%), the Aporte Nacional Solidario, employer social charges (Aporte Patronal 17.21% general / 19.51% mining), the minimum wage (SMN), statutory bonuses (aguinaldo), severance, and filing obligations. ALWAYS read this skill before processing any Bolivia payroll.
The full rule
The complete, step-by-step rules for Bolivia Payroll — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Bolivia tax skills
Other Bolivia computations in the OpenAccountants library.