El Salvador Statutory Payroll Contributions (ISSS / AFP / INSAFORP) and Payroll Income Tax
Asked about El Salvador statutory payroll contributions, social security, pensions, or payroll-related income tax withholding for employees and employers.
What this covers — El Salvador, 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 El Salvador Statutory Payroll Contributions (ISSS / AFP / INSAFORP) and Payroll 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 El Salvador accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for El Salvador to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify El Salvador →Depends on
About
Use this skill whenever asked about El Salvador statutory payroll contributions, social security, pensions, or payroll-related income tax withholding for employees and employers. Trigger on phrases like "ISSS contribution", "how much ISSS do I pay", "AFP pension contribution", "Salvadoran payroll deductions", "descuentos de ley", "cotización ISSS", "cotización AFP", "INSAFORP levy", "retención de renta", "sueldo neto El Salvador", "planilla ISSS", "OVISSS", "salario mínimo El Salvador", or any question about El Salvador employer/employee social cost. Also trigger when classifying bank-statement transactions that relate to ISSS debits, AFP (Crecer, Confía) pension debits, INSAFORP payments, or Ministerio de Hacienda income-tax withholding from Salvadoran banks (Banco Agrícola, Cuscatlán, Davivienda, BAC). Also trigger when preparing or reviewing a Form F-11 (Declaración del Impuesto sobre la Renta) where statutory deductions are relevant. This skill covers ISSS health rates and the USD 1,000 cap, AFP pension rates and the SSF maximum contributory base, the INSAFORP 1% training levy, minimum wages, progressive resident PIT and non-resident flat tax, monthly withholding tables, payment channels, penalties, and bank-statement classification patterns. ALWAYS read this skill before touching any El Salvador payroll, social-security, or payroll-withholding work.
The full rule
The complete, step-by-step rules for El Salvador Statutory Payroll Contributions (ISSS / AFP / INSAFORP) and Payroll 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 El Salvador tax skills
Other El Salvador computations in the OpenAccountants library.