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OpenAccountants/Skills/Bolivia Social Security Contributions & RC-IVA — Dependent Employment

Bolivia Social Security Contributions & RC-IVA — Dependent Employment

Asked about Bolivia social-security (seguridad social) contributions and dependent-employee payroll taxation for the 2025 tax year.

BoliviaTax year 2025Draft — not yet signed off· Last reviewed Jun 4, 2026

What this covers — Bolivia, 2025

  • A — Contribution & rate tables
  • B — Thresholds & key figures
  • C — Conservative defaults
  • Required inputs and refusal catalogue
  • Payment pattern library
  • Worked examples
  • Tier 1 rules
  • Tier 2 catalogue (reviewer judgement)
  • Excel working paper template
  • Bank statement / terminology reading guide
  • Onboarding fallback

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 Social Security Contributions & RC-IVA — Dependent Employment 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.

Use this in your AI

Using Claude Code, Cursor or Codex? Install these rules in one command:

$ npx openaccountants add BO

Want a licensed accountant to check your AI-generated return?

Get reviewed

The 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

About

Use this skill whenever asked about Bolivia social-security (seguridad social) contributions and dependent-employee payroll taxation for the 2025 tax year. Trigger on phrases like "how much do I pay to the Gestora", "aportes AFP Bolivia", "12.71% worker contribution", "aporte solidario", "Aporte Nacional Solidario", "ANS calculation", "Caja de Salud employer contribution", "Pro-Vivienda housing fund", "RC-IVA withholding", "Form 110 invoices", "Form 608", "total ganado contributions", "Bolivia payroll cost", "Gestora Pública contribution", or any question about Bolivian employer/employee social-security obligations. Also trigger when classifying bank statement transactions that relate to Gestora Pública, Caja de Salud (CNS), APS, or SIN/SIAT payments from Bolivian banks (Banco Unión, BNB, Banco Mercantil Santa Cruz, Banco BISA, Banco de Crédito BCP). Also trigger when preparing or reconciling RC-IVA (personal income tax) where social-contribution deductibility is relevant. This skill covers the 12.71% employee rate, the ANS high-earner surcharge, the 17.21% (19.51% mining) employer rate, the RC-IVA flat 13% mechanics, minimum wage (SMN), contribution base (total ganado), payment/filing deadlines, bank statement classification patterns, and edge cases. ALWAYS read this skill before touching any Bolivian social-contribution or RC-IVA work.

BoliviaTax year 2025

The full rule

The complete, step-by-step rules for Bolivia Social Security Contributions & RC-IVA — Dependent Employment 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.

See all Bolivia skills →

5 of 5 in the BO workflow: