Bolivia Social Contributions

Bolivia Social Security Contributions & RC-IVA — Dependent Employment Skill v0.1

Tier 2 (research-verified) skill. Figures below are corroborated by PwC Worldwide Tax Summaries and reputable Bolivian law firms/consultancies (Rigoberto Paredes, Planifica) and primary norms (Ley 065, Ley 1582, DS 5383). Where a figure is unconfirmed against the primary statute it is marked [RESEARCH GAP — reviewer to confirm]. This skill must be signed off by a Bolivian-qualified professional before any output is filed or acted upon.

Section 1 — Quick reference

Read this whole section before computing or classifying anything.

Quick reference table

Field	Value
Country	Bolivia (Estado Plurinacional de Bolivia)
Primary social-security legislation	Ley N° 065 de Pensiones (2010), Sistema Integral de Pensiones (SIP)
Amending legislation	Ley N° 1582 de 01/10/2024 (raised employer solidarity 3% → 3.5%; revised ANS thresholds/rates)
Tax legislation	Ley N° 843 (Texto Ordenado) — RC-IVA, IVA, IT, IUE; DS 5383 de 01/05/2025 (2025 SMN, RC-IVA presumed deduction)
Long-term pensions administrator	Gestora Pública de la Seguridad Social de Largo Plazo
Pension/insurance regulator	Autoridad de Fiscalización y Control de Pensiones y Seguros (APS, www.aps.gob.bo)
Short-term health	Cajas de Salud (e.g. Caja Nacional de Salud — CNS)
Tax authority	Servicio de Impuestos Nacionales (SIN, www.impuestos.gob.bo / siat.impuestos.gob.bo)
Labour/wage policy	Ministerio de Trabajo (mintrabajo.gob.bo)
Contribution base	Total ganado (total monthly gross remuneration)
Employee social-security rate	12.71% of total ganado (PwC)
ANS (high earners)	1.15% / 5.74% / 11.48% above Bs 13,000 / 25,000 / 35,000 per month (Ley 1582; PwC)
Employer social-security rate	17.21% general / 19.51% mining (PwC)
Personal income tax	RC-IVA — flat 13%, no progressive brackets (Ley 843; PwC)
Corporate income tax	IUE — 25% (Ley 843; PwC)
2025 minimum wage (SMN)	Bs 2,750/month, from 1 May 2025 retroactive to Jan 2025 (DS 5383)
Currency	Boliviano (BOB / Bs) only
Tax year	2025
Validated by	Pending — requires sign-off by a Bolivian-qualified professional
Validation date	Pending

• Who Bolivia taxes — Bolivia taxes on a territorial basis — only Bolivian-source income is taxed, regardless of nationality or residence. (PwC, Bolivia — Individual — Taxes on personal income)
• Important framing — RC-IVA — Bolivia's personal income tax is the RC-IVA (Régimen Complementario al Impuesto al Valor Agregado — Complementary Regime to VAT), a flat 13% on Bolivian-source dependent and capital income, with NO progressive bracket schedule. It is largely offsettable against the 13% VAT credit generated by purchase invoices the employee submits on Form 110. This skill therefore covers BOTH (a) the social-security contribution stack and (b) the RC-IVA withholding mechanics that sit on top of payroll. (PwC; Ley 843)

Section 1A — Contribution & rate tables

Employee contributions (deducted from total ganado)

Employee contributions table

Class	Spanish name	Rate	Base
Pension individual account	Aporte de Vejez	10%	Total ganado
Common-risk insurance (disability/death)	Riesgo Común	1.71%	Total ganado
Administration commission	Comisión Gestora	0.5%	Total ganado
Worker solidarity contribution	Aporte Solidario del Asegurado	0.5%	Total ganado
EMPLOYEE TOTAL (base)		12.71%	Total ganado

• Arithmetic check — 10% + 1.71% + 0.5% + 0.5% = 12.71%. The pension portion (10%) goes to the worker's individual capitalisation account in the SIP managed by the Gestora Pública. The 12.71% excludes the ANS, which applies only to high earners. (Planifica; Rigoberto Paredes; PwC)

National Solidarity Contribution (ANS) — high-earning employees only

Per Ley 1582 (effective October 2024). Applied to the positive difference of total ganado above each threshold, cumulatively (marginal slices). Pre-2024 sources citing 1% / 5% / 10% are obsolete — do not use them.

ANS tranches table (Ley 1582; Bolivia Impuestos)

Tranche	Rate	Applies to monthly total ganado above
Tranche 1	1.15%	Bs 13,000
Tranche 2 (cumulative, on top of T1)	5.74%	Bs 25,000
Tranche 3 (cumulative, on top of T1+T2)	11.48%	Bs 35,000

PwC summarises the scale as "1.15% up to 11.48%". [RESEARCH GAP — reviewer to confirm] the exact mechanism — whether each rate applies to the marginal slice above each threshold (cumulative, as modelled here) or to a single aggregate "Total Solidario" amount. Confirm against the Ley 1582 text / APS regulation before filing.

Employer contributions (paid on top of total ganado)

Employer contributions table

Class	Spanish name	Rate	Base
Short-term health insurance	Seguro Social a Corto Plazo / Caja de Salud (e.g. CNS)	10%	Total ganado
Professional-risk insurance	Riesgo Profesional	1.71%	Total ganado
Housing fund	Aporte Patronal Pro-Vivienda (PROVIVIENDA)	2%	Total ganado
Employer solidarity contribution	Aporte Patronal Solidario	3.5%	Total ganado
EMPLOYER TOTAL (general)		17.21%	Total ganado
EMPLOYER TOTAL (mining sector)		19.51%	Total ganado

• Arithmetic check and notes — 10% + 1.71% + 2% + 3.5% = 17.21% (Planifica; PwC). The employer solidarity contribution was raised from 3.0% to 3.5% by Ley 1582, effective October 2024 (Ley 1582; CISS). The mining-sector total of 19.51% (PwC) is 2.30 pp above the general rate; [RESEARCH GAP — reviewer to confirm] the composition of the extra 2.30 pp — not itemised by sources. The 10% Caja de Salud rate is the standard CNS rate; some cajas/sectors may differ ([RESEARCH GAP — reviewer to confirm] sector-specific cajas). (Planifica; PwC; Ley 1582; CISS)

Tax rates (for context — see Section 1B for RC-IVA mechanics)

Tax rates table

Tax	Type	Rate	Notes
RC-IVA (personal income tax)	Flat	13%	On dependent/capital income net of social contributions and ANS; offsettable with Form 110 VAT credit (Ley 843; PwC)
IUE (corporate income tax)	Flat	25%	General CIT. Mining +12.5%/+7.5% surtax + 1%–7% royalties; high-ROE financial/insurance +25% surtax (PwC)
IVA (VAT)	—	13% nominal (14.94% effective tax-inclusive)	(SIN; PwC)
IT (Transactions Tax)	—	3% of gross income	Offsettable only against IUE, not against purchase invoices (SIN; PwC)

Section 1B — Thresholds & key figures

Thresholds & key figures table

Name	Value	Source
Minimum wage (SMN) 2025	Bs 2,750/month, from 1 May 2025 retroactive to Jan 2025 (+10% vs Bs 2,500 in 2024)	DS 5383; Orbitax
Minimum wage (SMN) 2026	Bs 3,300/month	DS 5503
Mandatory salary increase 2025	5% on basic salary (private sector); free negotiation above; senior management excluded	DS 5383 / wage policy
RC-IVA non-taxable allowance	2 × SMN = Bs 5,500/month (2 × Bs 2,750)	Ley 843; Rigoberto Paredes
RC-IVA presumed deduction (DS 5383)	13% of 1 SMN = Bs 357.50/month (reduced from 13% of 2 SMN)	DS 5383; Rigoberto Paredes
RC-IVA practical threshold 2025	≈ Bs 9,451–9,456/month gross above which RC-IVA becomes payable absent invoice offset	Rigoberto Paredes; Visión360
ANS entry threshold	Bs 13,000/month total ganado (then 25,000 / 35,000)	Ley 1582; PwC
Pension contribution ceiling (tope)	60 national minimum salaries/month (≈ USD 28,450 per PwC)	PwC — see caveat below
VAT (IVA) rate	13% nominal (14.94% effective tax-inclusive)	SIN; PwC
Transactions Tax (IT) rate	3% of gross income	SIN; PwC

Pension ceiling caveat — [RESEARCH GAP — reviewer to confirm]. PwC states a cap of 60 national minimum salaries/month (≈ USD 28,450). At the 2025 SMN of Bs 2,750 that nominally implies ≈ Bs 165,000/month, but the exact Bs figure — and whether the SMN multiplier was restated for 2025 — was not independently confirmed against an APS/Gestora circular. Verify the exact Bs cap before applying it to any high earner.

Section 1C — Conservative defaults

Conservative defaults table

Ambiguity	Default	Rationale
Employee social-security deduction	12.71% of total ganado	Standard worker rate (PwC; Planifica; Rigoberto Paredes); excludes ANS
Whether ANS applies	Only if total ganado > Bs 13,000/month; otherwise 0	Ley 1582; PwC
ANS rates to use	1.15% / 5.74% / 11.48% (Ley 1582, eff. Oct 2024)	Post-Ley-1582 official rates; PwC confirms scale. Older 1%/5%/10% figures are pre-2024 — do NOT use
Employer social-security cost	17.21% of total ganado (general); 19.51% if mining	PwC corporate other-taxes
RC-IVA	13% flat on income net of social contributions and ANS, with 2-SMN exemption and invoice-based VAT offset	Ley 843; PwC; DS 5383
Unknown sector	Assume general (17.21%), not mining; flag for reviewer	Conservative — lower of the two only if confirmed non-mining
Unknown total ganado	STOP — do not compute contributions without the gross	Base is total ganado; no default gross
2025 vs 2026 SMN	Use Bs 2,750 (DS 5383) for the 2025 tax year	This skill is for tax_year 2025

Section 2 — Required inputs and refusal catalogue

Required inputs

• Minimum viable / Recommended / Ideal inputs — Minimum viable — monthly total ganado (gross remuneration) and employment status (dependent employee vs self-employed/independent). Without total ganado, STOP. Do not compute contributions. Recommended — sector (mining vs general), whether the worker is above the ANS threshold (Bs 13,000), birth/age context for pension, and whether the employee submits Form 110 invoices for RC-IVA offset. Ideal — the employer's planilla de pago de aportes, payslips showing each contribution line, the Caja de Salud affiliation, and prior-month RC-IVA Form 608 filings.

Refusal catalogue

• R-BO-SS-1 — Total ganado unknown — Trigger: gross monthly remuneration not provided. Message: "Monthly total ganado is mandatory. All Bolivian social-security contributions (12.71% employee, 17.21%/19.51% employer) and RC-IVA are computed on it. Cannot proceed without the gross figure."
• R-BO-SS-2 — ANS mechanism / high earner — Trigger: total ganado above Bs 13,000/month and the client needs a definitive ANS figure. Message: "The National Solidarity Contribution (ANS) under Ley 1582 uses thresholds at Bs 13,000 / 25,000 / 35,000 at 1.15% / 5.74% / 11.48%. The exact application mechanism (marginal-slice vs aggregate) is not fully confirmed against the statute in this skill. Escalate to a Bolivian-qualified professional before filing."
• R-BO-SS-3 — Pension ceiling for very high earners — Trigger: total ganado near/above 60 SMN (≈ Bs 165,000/month). Message: "The pension contribution ceiling (PwC: 60 minimum salaries, ≈ USD 28,450) is not confirmed in exact Bs terms in this skill. Do not cap contributions without confirming the precise APS/Gestora ceiling. Escalate to a Bolivian-qualified professional."
• R-BO-SS-4 — Contribution arrears / penalties — Trigger: unpaid contributions or late RC-IVA from prior periods. Message: "Penalty and surcharge percentages for late contributions (APS) and tax non-compliance (Código Tributario, Ley 2492) are not captured authoritatively in this skill. Do not quantify arrears or penalties. Escalate to a Bolivian-qualified professional with the APS/SIN statements."
• R-BO-SS-5 — Independent/voluntary affiliates — Trigger: self-employed, independent (trabajador independiente), or voluntary SIP affiliate. Message: "This skill covers dependent (employee) payroll. Independent and voluntary SIP affiliation uses a different declared base and rate structure. Escalate to a Bolivian-qualified professional."

Section 3 — Payment pattern library

This is the deterministic pre-classifier for bank statement transactions related to Bolivian social security and payroll tax. When a transaction matches a pattern below, apply the treatment directly. Do not second-guess.

How to read this table. Match by case-insensitive substring on the counterparty/reference as it appears in the bank statement. Social-security and RC-IVA remittances EXCLUDE from any IVA (VAT) return classification — they are statutory payroll obligations, not VATable business supplies. The employer portion (17.21%/19.51%) is a deductible business cost; the employee portion (12.71% + ANS) and RC-IVA withheld are amounts withheld from staff and remitted on their behalf.

3.1 Gestora Pública / pension & solidarity contributions

Gestora Pública patterns table

Pattern	Treatment	Notes
GESTORA, GESTORA PUBLICA, GESTORA SEGURIDAD SOCIAL	EXCLUDE — SIP contribution remittance	Monthly aportes to the long-term pension fund
APORTE DE VEJEZ, RIESGO COMUN	EXCLUDE — SIP contribution	Pension / common-risk component
APORTE SOLIDARIO, ANS, APORTE NACIONAL SOLIDARIO	EXCLUDE — solidarity contribution	Worker / employer / ANS solidarity
PLANILLA APORTES, COMISION GESTORA	EXCLUDE — SIP contribution	Contribution payroll remittance

3.2 Caja de Salud / short-term health (employer)

Caja de Salud patterns table

Pattern	Treatment	Notes
CNS, CAJA NACIONAL DE SALUD	EXCLUDE — employer health contribution (10%)	Short-term health remittance
CAJA DE SALUD, SEGURO CORTO PLAZO	EXCLUDE — employer health contribution	Same
RIESGO PROFESIONAL	EXCLUDE — employer professional-risk (1.71%)	Work-accident cover

3.3 Housing fund

Housing fund pattern table

Pattern	Treatment	Notes
PRO VIVIENDA, PROVIVIENDA, APORTE PRO-VIVIENDA	EXCLUDE — employer housing fund (2%)	Aporte Patronal Pro-Vivienda

3.4 SIN / SIAT — tax payments (NOT social security)

SIN/SIAT patterns table

Pattern	Treatment	Notes
SIN, SERVICIO DE IMPUESTOS NACIONALES, SIAT	EXCLUDE — tax payment, not SS	Could be RC-IVA, IVA, IT or IUE
RC-IVA, FORM 608, FORMULARIO 608	EXCLUDE — RC-IVA withholding remittance	Employer remits withheld RC-IVA
IVA, FORM 200, IT, FORM 400	EXCLUDE — VAT / Transactions Tax	Not a contribution
IUE, FORM 500	EXCLUDE — corporate income tax	Annual CIT

3.5 Salary / payroll (exclude from contribution classification)

Salary/payroll patterns table

Pattern	Treatment	Notes
SUELDO, SALARIO, HABERES, PLANILLA SUELDOS (outgoing)	EXCLUDE — payroll/wages expense	Net wage paid to employee, not a contribution
AGUINALDO (outgoing)	EXCLUDE — 13th-salary payroll cost	Statutory year-end bonus
INDEMNIZACION, DESAHUCIO	EXCLUDE — severance payroll cost	Not a contribution

Section 4 — Worked examples

Six bank-statement / payroll classifications for a hypothetical La Paz-based services employer and its employees. All figures in Bs (Bolivianos), 2025 tax year (SMN = Bs 2,750).

Example 1 — Standard worker below ANS and RC-IVA thresholds

Input line: 30.06.2025 ; GESTORA PUBLICA SEG SOCIAL ; DEBITO ; APORTES MAYO 2025 ; -1.016,80 ; BOB

Reasoning: Employee on total ganado of Bs 8,000/month. Employee social security = 8,000 × 12.71% = Bs 1,016.80. Below the ANS threshold (Bs 13,000) so ANS = 0. RC-IVA: base after SS = 8,000 − 1,016.80 = 6,983.20; less 2-SMN exemption (Bs 5,500) = 1,483.20; × 13% = Bs 192.82; less presumed deduction (Bs 357.50) → negative → RC-IVA = Bs 0. Consistent with the ≈ Bs 9,451 practical threshold (below it, no RC-IVA). Matches "GESTORA" (pattern 3.1).

Classification: EXCLUDE from IVA. Employee net pay = 8,000 − 1,016.80 = Bs 6,983.20; no RC-IVA withheld.

Example 2 — Worker above the RC-IVA threshold, still below ANS

Input line: 15.07.2025 ; SIN SIAT FORM 608 RC-IVA ; DEBITO ; RETENCION JUNIO 2025 ; -289,22 ; BOB

Reasoning: Employee on Bs 12,000/month. Employee SS = 12,000 × 12.71% = Bs 1,525.20. Below ANS threshold (12,000 < 13,000) so ANS = 0. RC-IVA base = 12,000 − 1,525.20 = 10,474.80; less 5,500 = 4,974.80; × 13% = Bs 646.72; less presumed Bs 357.50 = Bs 289.22 RC-IVA payable (before any Form 110 invoice offset). Above the ≈ Bs 9,451 threshold, so RC-IVA is due. Matches "FORM 608 RC-IVA" (pattern 3.4).

Classification: EXCLUDE from IVA — RC-IVA withholding remitted via Form 608. Employee net pay before invoice offset = 12,000 − 1,525.20 − 289.22 = Bs 10,185.58. Employee can submit Form 110 purchase invoices (13% VAT credit) to reduce the Bs 289.22.

Example 3 — High earner, ANS tranches 1 and 2 apply

Input line: 30.07.2025 ; GESTORA - APORTE NACIONAL SOLIDARIO ; DEBITO ; ANS JUNIO 2025 ; -482,50 ; BOB

Reasoning: Employee on Bs 30,000/month. Base employee SS = 30,000 × 12.71% = Bs 3,813.00. ANS (marginal-slice model, Ley 1582):

• Tranche 1: (30,000 − 13,000) × 1.15% = 17,000 × 1.15% = Bs 195.50
• Tranche 2: (30,000 − 25,000) × 5.74% = 5,000 × 5.74% = Bs 287.00
• Tranche 3: 0 (below 35,000)
• ANS total = 195.50 + 287.00 = Bs 482.50

Matches "APORTE NACIONAL SOLIDARIO" (pattern 3.1). [RESEARCH GAP — reviewer to confirm] the marginal-slice mechanism vs an aggregate "Total Solidario" application.

Classification: EXCLUDE from IVA — ANS remitted to the Gestora. Total employee deduction = 3,813.00 + 482.50 = Bs 4,295.50 (before RC-IVA).

Example 4 — Employer health + risk + housing + solidarity remittance (general sector)

Input line: 31.07.2025 ; CAJA NACIONAL DE SALUD / GESTORA ; DEBITO ; APORTE PATRONAL JUNIO ; -1.376,80 ; BOB

Reasoning: For an Bs 8,000 employee, employer social cost = 8,000 × 17.21% = Bs 1,376.80, composed of: health 10% = 800.00; professional risk 1.71% = 136.80; housing 2% = 160.00; employer solidarity 3.5% = 280.00. Sum = 800 + 136.80 + 160 + 280 = Bs 1,376.80 ✓. Matches "CAJA NACIONAL DE SALUD" / "GESTORA" (patterns 3.1/3.2).

Classification: EXCLUDE from IVA. Deductible employer payroll cost. (If this were a mining employer, the rate would be 19.51% = Bs 1,560.80.)

Example 5 — SIN tax payment (NOT social security)

Input line: 13.08.2025 ; SERVICIO DE IMPUESTOS NACIONALES ; DEBITO ; IVA FORM 200 JULIO ; -4.500,00 ; BOB

Reasoning: Matches "SERVICIO DE IMPUESTOS NACIONALES" / "IVA FORM 200" (pattern 3.4). This is a VAT (IVA) payment, not a social-security contribution and not RC-IVA. Do not classify as social security. IVA is a tax payment, not a payroll obligation.

Classification: EXCLUDE from social-security classification — this is the monthly IVA (VAT, 13%) remittance, not a contribution.

Example 6 — Aguinaldo (13th salary) payroll cost

Input line: 20.12.2025 ; PLANILLA AGUINALDO 2025 ; DEBITO ; SUELDO 13 ; -8.000,00 ; BOB

Reasoning: Matches "AGUINALDO" (pattern 3.5). The aguinaldo is a statutory one-month (13th) salary paid in December — a payroll cost, not a contribution. A second aguinaldo is due only if GDP growth exceeds 4.5% ([RESEARCH GAP — reviewer to confirm] whether the 2025 GDP trigger was met). Contributions on the aguinaldo follow the regulations on includable items ([RESEARCH GAP — reviewer to confirm] exact aguinaldo contribution treatment).

Classification: EXCLUDE from IVA. Payroll cost, not a contribution.

Section 5 — Tier 1 rules

These rules apply when payroll data is clear and all required inputs are available. Apply exactly as written.

Rule 1 — Contribution base

• Contribution base — The base for all contributions and the pension is total ganado — total monthly remuneration (salary, overtime, bonuses, commissions, etc.), up to the pension ceiling (see Rule 7). (PwC; Ley 065)

Rule 2 — Employee contribution

• Employee SS formula — Employee SS = total_ganado × 12.71% = 10% (pension) + 1.71% (common risk) + 0.5% (admin) + 0.5% (worker solidarity) (Planifica; Rigoberto Paredes; PwC)

Rule 3 — National Solidarity Contribution (ANS), high earners only

• ANS formula — If total_ganado > 13,000: ANS += (total_ganado − 13,000) × 1.15% If total_ganado > 25,000: ANS += (total_ganado − 25,000) × 5.74% If total_ganado > 35,000: ANS += (total_ganado − 35,000) × 11.48% Rates per Ley 1582 (eff. Oct 2024). Marginal-slice model — [RESEARCH GAP — reviewer to confirm] the exact statutory mechanism. (Ley 1582)

Rule 4 — Employer contribution

• Employer SS formula — Employer SS (general) = total_ganado × 17.21% = 10% (health) + 1.71% (professional risk) + 2% (housing) + 3.5% (employer solidarity) Employer SS (mining) = total_ganado × 19.51% (Planifica; PwC; Ley 1582)

Rule 5 — RC-IVA (personal income tax) is flat 13%

• RC-IVA flat rate rule — Bolivia has no progressive bracket schedule. RC-IVA = 13% on dependent income net of social-security contributions and ANS, after the 2-SMN exemption and the presumed deduction, offsettable with Form 110 invoice VAT credit. (Ley 843; PwC)

Rule 6 — RC-IVA withholding formula (dependent employee, 2025)

• RC-IVA withholding formula — RC-IVA base = total_ganado − employee_SS − ANS Taxable amount = max(0, RC-IVA base − (2 × SMN)) ; 2 × SMN = Bs 5,500 RC-IVA gross = Taxable amount × 13% RC-IVA payable = max(0, RC-IVA gross − presumed_deduction − Form_110_VAT_credit) ; presumed_deduction = 13% × 1 SMN = Bs 357.50 (DS 5383) Practically, RC-IVA becomes payable above roughly Bs 9,451–9,456/month gross absent invoices (Rigoberto Paredes; Visión360). DS 5383 (May 2025) reduced the presumed deduction from 13% of 2 SMN to 13% of 1 SMN, increasing the effective tax. (DS 5383; Rigoberto Paredes; Visión360)

Rule 7 — Pension contribution ceiling

• Pension ceiling — Contributions are levied on total ganado up to a ceiling of 60 national minimum salaries/month (≈ USD 28,450 per PwC). [RESEARCH GAP — reviewer to confirm] the exact Bs figure and SMN multiplier for 2025. (PwC)

Rule 8 — Employer is the withholding agent

• Employer withholding agent rule — Employers withhold and remit both the employee contributions (12.71% + ANS) and the employer contributions (17.21%/19.51%) monthly to the Gestora Pública, and withhold/remit RC-IVA monthly to SIN. (PwC; SIN/SIAT; APS)

Rule 9 — Minimum wage

• Minimum wage rule — The 2025 SMN is Bs 2,750/month (DS 5383, eff. 1 May 2025 retroactive to January; +10% vs Bs 2,500 in 2024). 2026 SMN is Bs 3,300 (DS 5503). The 2025 mandatory private-sector basic-salary increase is 5%, with free negotiation above; senior management is excluded. (DS 5383; DS 5503)

Rule 10 — Filing & payment schedule

Filing & payment schedule table

Obligation	Form	Frequency / deadline
Employee declares purchase invoices (13% VAT credit)	Formulario 110	Monthly to employer; invoices dated within 120 calendar days before submission (SIAT)
Employer declares/pays RC-IVA withheld	Formulario 608 (V.4)	Monthly, by date set by last digit of employer's NIT; not required when no Form 110, no credit balances and no amount due (SIN)
Contribution payment to SIP/Gestora + ANS	Planilla de pago de aportes	Monthly. 2025 retroactive SMN reintegro to SIP/ANS was due by last business day of August 2025 (APS Circular APS/DP/DJ/N°100/2025)
VAT (IVA) / Transactions Tax (IT)	Form 200 / Form 400	Monthly, by last NIT digit (SIN)
Corporate income tax (IUE)	IUE return	120 days after fiscal year-end; CIT fully paid by deadline to qualify for offsets (DS 5327)

Rule 11 — Aguinaldo and severance are payroll costs, not contributions

• Aguinaldo and severance rule — Aguinaldo = one month's salary (13th), paid December; a second aguinaldo only if GDP growth exceeds 4.5%. Severance (indemnización) = one month's salary per year of service, plus desahucio (3 months) for unjustified dismissal. These are payroll/employment costs, not SIP/Caja contributions.

Section 6 — Tier 2 catalogue (reviewer judgement)

When data is ambiguous or client circumstances are unclear, flag these situations for reviewer confirmation.

T2-1 — ANS application mechanism

Trigger: Worker with total ganado above Bs 13,000/month needing a definitive ANS figure. Issue: Whether the 1.15% / 5.74% / 11.48% rates apply to marginal slices above each threshold (as modelled here) or to a single aggregate "Total Solidario" is not confirmed against the Ley 1582 text. Action: Flag for reviewer; confirm against Ley 1582 / APS regulation.

T2-2 — Mining-sector employer composition

Trigger: Mining employer; client needs the 19.51% breakdown. Issue: PwC gives 19.51% but does not itemise the extra 2.30 pp over the 17.21% general rate. Action: Flag for reviewer; obtain the sector-specific contribution schedule.

T2-3 — Very high earner near the pension ceiling

Trigger: Total ganado near/above ≈ 60 SMN (~Bs 165,000/month). Issue: Exact Bs ceiling and SMN multiplier unconfirmed. Action: Flag for reviewer; confirm APS/Gestora ceiling before capping.

T2-4 — Contribution / RC-IVA arrears and penalties

Trigger: Unpaid prior-period contributions or late RC-IVA. Issue: Penalty/surcharge percentages (APS; Código Tributario Ley 2492) not captured authoritatively. Action: Do not quantify. Escalate to a Bolivian-qualified professional with the APS/SIN statements.

T2-5 — Aguinaldo / variable-pay contribution base

Trigger: Whether aguinaldo, bonuses, or in-kind items form part of total ganado for contributions. Issue: Includable-items rules vary by regulation; second-aguinaldo GDP trigger is year-specific. Action: Flag for reviewer; confirm the includable base and the 2025 GDP trigger.

T2-6 — Form 110 invoice eligibility

Trigger: Employee offsetting RC-IVA with purchase invoices. Issue: Invoices must be valid, in the employee's name where required, and dated within 120 days; eligibility/credit caps need confirmation. Action: Flag for reviewer; verify invoice validity and the resulting VAT credit before relying on it.

Section 7 — Excel working paper template

When producing a Bolivian payroll/contribution computation, structure the working paper as follows:

BOLIVIA PAYROLL / SOCIAL-CONTRIBUTION & RC-IVA WORKING PAPER
Client: [name]                         Employee: [name]
Tax Year: 2025                         Prepared: [date]

INPUT DATA
  Total ganado (monthly gross):     Bs [____]
  Sector (general / mining):        [____]
  Above ANS threshold (Bs 13,000)?  [YES/NO]
  SMN (2025):                       Bs 2,750
  Form 110 VAT credit submitted:    Bs [____]

EMPLOYEE CONTRIBUTIONS
  Pension (10%):                    Bs [____]
  Common risk (1.71%):              Bs [____]
  Admin commission (0.5%):          Bs [____]
  Worker solidarity (0.5%):         Bs [____]
  Employee SS (12.71%):             Bs [____]
  ANS (if applicable):              Bs [____]
  Total employee deduction:         Bs [____]

EMPLOYER CONTRIBUTIONS
  Health / Caja de Salud (10%):     Bs [____]
  Professional risk (1.71%):        Bs [____]
  Housing / Pro-Vivienda (2%):      Bs [____]
  Employer solidarity (3.5%):       Bs [____]
  Employer SS (17.21% / 19.51%):    Bs [____]

RC-IVA (PERSONAL INCOME TAX)
  RC-IVA base (gross − SS − ANS):   Bs [____]
  Less 2 × SMN exemption (5,500):   Bs [____]
  Taxable amount:                   Bs [____]
  RC-IVA gross (× 13%):             Bs [____]
  Less presumed deduction (357.50): Bs [____]
  Less Form 110 VAT credit:         Bs [____]
  RC-IVA payable:                   Bs [____]

NET PAY
  Total ganado − employee SS − ANS − RC-IVA payable = Bs [____]

REVIEWER FLAGS
  [List any Tier 2 / research-gap flags here]

CONSERVATIVE DEFAULTS APPLIED
  [List any defaults applied and their impact]

Section 8 — Bank statement / terminology reading guide

How contribution and tax debits appear on Bolivian bank statements

Banks: Banco Unión, Banco Nacional de Bolivia (BNB), Banco Mercantil Santa Cruz, Banco BISA, Banco de Crédito BCP. Statements are in Bs (BOB) and Spanish; debits are typically labelled "DEBITO" / "CARGO" and credits "ABONO" / "CREDITO". Decimal comma and thousands dot are common (e.g. -1.016,80).

Gestora Pública (SIP contributions):

• Description: "GESTORA", "GESTORA PUBLICA", "APORTES", "APORTE DE VEJEZ", "APORTE SOLIDARIO", "ANS"
• Timing: monthly, on or around the contribution due date
• Amount: 12.71% (+ ANS) employee and employer solidarity portions

Caja de Salud (short-term health):

• Description: "CNS", "CAJA NACIONAL DE SALUD", "CAJA DE SALUD", "SEGURO CORTO PLAZO"
• Employer 10% (+ professional risk 1.71%)

Housing fund: "PRO VIVIENDA", "PROVIVIENDA" — employer 2%

SIN / SIAT (tax): "SIN", "SERVICIO DE IMPUESTOS NACIONALES", "SIAT", form references "FORM 608" (RC-IVA), "FORM 200" (IVA), "FORM 400" (IT), "FORM 500" (IUE) — these are taxes, NOT contributions.

Key terminology:

• Total ganado — total monthly gross remuneration (the contribution base)
• Aporte — contribution
• Aporte Nacional Solidario (ANS) — high-earner solidarity surcharge
• RC-IVA — the flat-13% personal income tax (Complementary Regime to VAT)
• Aguinaldo — 13th-month salary
• Indemnización / desahucio — severance / dismissal compensation
• NIT — taxpayer ID (Número de Identificación Tributaria); the last digit sets the filing due date

Key identification tips:

1. Contribution debits are outgoing (DEBITO/CARGO), recurring monthly.
2. Do not confuse Gestora/Caja contribution remittances with SIN tax payments — both are "EXCLUDE from IVA" but are different obligations.
3. RC-IVA (Form 608) is a tax withholding; the 12.71% is a social-security contribution — keep them separate on the working paper.
4. Inbound DSS/pension credits are benefits received, not contributions paid.

Section 9 — Onboarding fallback

If the client provides only a bank statement and no other information:

1. Scan for Gestora / Caja / Pro-Vivienda debits — identify all outgoing payments matching Section 3 patterns.
2. Separate the three streams — (a) Gestora SIP (pension + solidarity + ANS), (b) Caja de Salud + professional risk, (c) Pro-Vivienda.
3. Reverse-engineer the gross — if a Gestora employee debit ≈ X, then total ganado ≈ X / 12.71% (only valid below the ANS threshold; above it, ANS distorts the ratio).
4. Identify RC-IVA — Form 608 / SIN RC-IVA debits are the personal income tax, separate from contributions.
5. Flag for reviewer: "Contribution and RC-IVA figures derived from bank statement amounts only. Total ganado, sector, ANS applicability, and Form 110 offsets have not been independently verified. Reviewer must confirm before filing."

Worked computation table (2025, general sector, SMN = Bs 2,750)

Worked computation table (2025, general sector, SMN = Bs 2,750) (rates per PwC / Ley 1582 / DS 5383; arithmetic computed in this skill)

Total ganado (Bs)	Employee SS (12.71%)	ANS	Employer SS (17.21%)	RC-IVA payable (no invoices)
8,000	1,016.80	0	1,376.80	0
12,000	1,525.20	0	2,065.20	289.22
13,000	1,652.30	0	2,237.30	402.70
30,000	3,813.00	482.50	5,163.00	2,269.09

Notes on the table (rates per PwC / Ley 1582 / DS 5383; arithmetic computed in this skill):

• 8,000: see Example 1. RC-IVA 0 (below practical threshold).
• 12,000: see Example 2. RC-IVA = Bs 289.22.
• 13,000: SS = 13,000 × 12.71% = 1,652.30; employer = 13,000 × 17.21% = 2,237.30; RC-IVA base = 13,000 − 1,652.30 = 11,347.70; less 5,500 = 5,847.70; × 13% = 760.20; less presumed 357.50 = Bs 402.70.
• 30,000: SS = 3,813.00; ANS = 482.50 (Example 3); employer = 30,000 × 17.21% = 5,163.00. RC-IVA base = 30,000 − 3,813.00 − 482.50 = 25,704.50; less 5,500 = 20,204.50; × 13% = 2,626.59 (rounds to 2,626.59); less presumed 357.50 = Bs 2,269.09 (before invoices).

Tax framework (context)

• RC-IVA — 13% percent (personal income tax, flat, territorial, offsettable with Form 110 invoices) (Ley 843; PwC)
• IUE — 25% percent (corporate income tax; mining +12.5%/+7.5% surtax + 1%–7% royalties; high-ROE financial/insurance +25% surtax) (PwC)
• IVA — 13% nominal (14.94% effective tax-inclusive) percent (SIN; PwC)
• IT — 3% of gross income, offsettable only against IUE percent (SIN; PwC)

Penalties

Penalties (APS; Código Tributario (Ley 2492))

Type	Detail	Source
Late/omitted contribution to Gestora	Surcharges, interest, maintenance-of-value (mantenimiento de valor) + APS fines; employer liable for unremitted employee contributions	APS — [RESEARCH GAP — reviewer to confirm] exact percentages
Tax (RC-IVA/IVA/IT/IUE) non-compliance	Updated tax (mantenimiento de valor), interest, fines for omisión de pago and contravention; evasion penalties	Código Tributario (Ley 2492) — [RESEARCH GAP — reviewer to confirm] exact percentages

Sources

• PwC Worldwide Tax Summaries — Bolivia — Individual — Other taxes (employee 12.71%; 60-min-salary ceiling ≈ USD 28,450; ANS scale 1.15%–11.48%), Corporate — Other taxes (employer 17.21% general / 19.51% mining; IVA 13%/14.94%; IT 3%), Corporate — Taxes on corporate income (IUE 25%; mining surtaxes/royalties; DS 5327 offset), Individual — Taxes on personal income (RC-IVA 13%; territorial).
• Planifica Consultores — employee 10/1.71/0.5/0.5 = 12.71%; employer 10+1.71+2+3.5 = 17.21%; APS Circular APS/DP/DJ/N°100/2025 (retroactive reintegro due last business day Aug 2025).
• Rigoberto Paredes & Asociados — worker/employer components; RC-IVA mechanics; DS 5383 presumed deduction reduced to 13% of 1 SMN; ≈ Bs 9,451 threshold.
• Ley N° 1582 de 01/10/2024 (MEFP/Gaceta Oficial) — employer solidarity 3%→3.5%; ANS thresholds/rates.
• Bolivia Impuestos — ANS post-Ley-1582 rates 1.15% / 5.74% / 11.48% (source returned HTTP 403 on direct fetch; corroborated via PwC + search snippet).
• Orbitax — 2025 SMN Bs 2,750 (+10%, eff. 1 May 2025 retroactive to January, DS 5383).
• SIN / SIAT — RC-IVA, Form 110 / Form 608 V.4 monthly filing by last NIT digit; 120-day invoice validity.
• CISS — confirms employer solidarity raised to 3.5% under Ley 1582.

Test suite

Test 1: Total ganado Bs 8,000, general sector. → Employee SS = 8,000 × 12.71% = Bs 1,016.80; ANS = 0; employer SS = 8,000 × 17.21% = Bs 1,376.80; RC-IVA = Bs 0.

Test 2: Total ganado Bs 12,000, general sector. → Employee SS = Bs 1,525.20; ANS = 0; employer SS = 12,000 × 17.21% = Bs 2,065.20; RC-IVA payable (no invoices) = Bs 289.22.

Test 3: Total ganado Bs 30,000, general sector. → Employee SS = Bs 3,813.00; ANS = (17,000 × 1.15%) + (5,000 × 5.74%) = 195.50 + 287.00 = Bs 482.50; employer SS = Bs 5,163.00; RC-IVA payable (no invoices) = Bs 2,269.09.

Test 4: Total ganado Bs 40,000, general sector — ANS all three tranches. → ANS = (27,000 × 1.15%) + (15,000 × 5.74%) + (5,000 × 11.48%) = 310.50 + 861.00 + 574.00 = Bs 1,745.50. Employee SS = 40,000 × 12.71% = Bs 5,084.00. [RESEARCH GAP — reviewer to confirm] ANS mechanism.

Test 5: Total ganado Bs 8,000, mining sector. → Employer SS = 8,000 × 19.51% = Bs 1,560.80 (employee unchanged at Bs 1,016.80).

Test 6: Total ganado Bs 5,000 (below 2-SMN exemption after SS? check). → Employee SS = 5,000 × 12.71% = Bs 635.50; RC-IVA base = 5,000 − 635.50 = 4,364.50; less 2-SMN exemption (5,500) → negative → RC-IVA = Bs 0. Net pay = 5,000 − 635.50 = Bs 4,364.50.

Test 7: Employer remitting for an Bs 8,000 employee — verify employer breakdown sums. → 800.00 (health) + 136.80 (risk) + 160.00 (housing) + 280.00 (solidarity) = Bs 1,376.80 = 17.21% ✓.

Test 8: RC-IVA on Bs 13,000. → base 11,347.70; less 5,500 = 5,847.70; × 13% = 760.20; less 357.50 = Bs 402.70 payable (before invoices).

Prohibitions

• Never compute without total ganado — NEVER compute contributions without the monthly total ganado. (unsure)
• Never use pre-2024 ANS rates — NEVER use the pre-2024 ANS rates of 1% / 5% / 10% — Ley 1582 (Oct 2024) raised them to 1.15% / 5.74% / 11.48%. (Ley 1582)
• Never apply ANS below threshold — NEVER apply ANS to a worker at or below Bs 13,000/month. (unsure)
• Never assume mining rate without confirming sector — NEVER assume the mining rate (19.51%) without confirming the sector — default to general (17.21%) and flag. (unsure)
• Never treat RC-IVA as progressive — NEVER treat RC-IVA as progressive — it is a flat 13% (and largely offsettable with Form 110 invoices). (unsure)
• Never omit 2-SMN exemption or presumed deduction — NEVER omit the 2-SMN (Bs 5,500) exemption or the DS 5383 presumed deduction (Bs 357.50) from RC-IVA. (DS 5383)
• Never cap contributions without confirming ceiling — NEVER cap contributions at the pension ceiling without confirming the exact Bs figure (research gap). (unsure)
• Never quantify penalties/arrears — NEVER quantify contribution or tax penalties/arrears — escalate to a Bolivian-qualified professional. (unsure)
• Never conflate obligations — NEVER conflate Gestora SIP contributions, Caja de Salud, Pro-Vivienda, and SIN tax payments — they are separate obligations. (unsure)
• Never present figures as definitive — NEVER present figures as definitive — this is a Tier 2 skill; all output must be reviewer-confirmed before filing. (unsure)

Disclaimer

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