Ecuador Social Security Contributions (IESS) and Personal Income Tax
Asked about Ecuador social security contributions (IESS), payroll, or personal income tax (Impuesto a la Renta) for a dependent worker, employer, or self-employed/voluntary affiliate.
What this covers — Ecuador, 2025
- Required inputs and refusal catalogue
- Payment pattern library
- Worked examples
- Tier 1 rules
- Tier 2 catalogue
- Excel working paper template
- Bank statement 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 Ecuador Social Security Contributions (IESS) and Personal Income Tax 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 Ecuador accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Ecuador to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Ecuador →Depends on
About
Use this skill whenever asked about Ecuador social security contributions (IESS), payroll, or personal income tax (Impuesto a la Renta) for a dependent worker, employer, or self-employed/voluntary affiliate. Trigger on phrases like "how much IESS do I pay", "aporte personal IESS", "aporte patronal", "9.45% IESS", "11.15% employer contribution", "fondos de reserva", "decimo tercero", "decimo cuarto", "Ecuador payroll cost", "retencion en relacion de dependencia", "Formulario 102", "Formulario 107", "planilla IESS", "afiliado voluntario", or any question about Ecuadorian social-insurance or wage-tax obligations. Also trigger when classifying bank-statement transactions that relate to IESS debits, SRI tax payments, planilla payments, fondos de reserva, or decimos from Banco Pichincha, Banco del Pacifico, Produbanco, Banco Guayaquil, or other Ecuadorian banks. This skill covers IESS employee/employer rates and their internal breakdown, IECE/SECAP levies, fondos de reserva, the SBU minimum-wage floor, decimo tercero/cuarto, utilidades, the FY2025 and FY2026 progressive income-tax tables, filing forms and deadlines, penalties, bank-statement classification patterns, and edge cases. ALWAYS read this skill before touching any Ecuador IESS, payroll, or income-tax work.
The full rule
The complete, step-by-step rules for Ecuador Social Security Contributions (IESS) and Personal Income Tax — 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 Ecuador tax skills
Other Ecuador computations in the OpenAccountants library.