Nicaragua Payroll Skill v0.1 (Tier 2 — research-verified, pending accountant sign-off)
Asked about Nicaragua payroll processing for employed persons.
What this covers — Nicaragua, 2025
- Income Tax Withholding (IR -- Rentas del Trabajo)
- Social Security -- INSS Employee Deductions (Regimen Integral)
- Social Security -- INSS Employer Contributions + INATEC
- Minimum Wage (effective 1 March 2025 -- 28 February 2026)
- Conservative Defaults
- Required Inputs & Refusal Catalogue
- Transaction / Payment Pattern Library
- Worked Examples
- Tier 1 Rules (deterministic — apply automatically)
- Tier 2 Catalogue (reviewer judgement required)
- Excel Working Paper Template
- 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 Nicaragua Payroll Skill v0.1 (Tier 2 — research-verified, pending accountant sign-off) 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 Nicaragua accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Nicaragua to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Nicaragua →Depends on
About
Use this skill whenever asked about Nicaragua payroll processing for employed persons. Trigger on phrases like "Nicaragua payroll", "nomina Nicaragua", "INSS deduction", "INSS laboral", "INSS patronal", "IR rentas del trabajo", "retencion IR Nicaragua", "INATEC 2%", "Form IR-122", "Form IR-106", "planilla INSS", "salario neto Nicaragua", "net salary Nicaragua", "cordoba payroll", "employer social security Nicaragua", "salario minimo Nicaragua", "minimum wage Nicaragua", "gross to net Nicaragua", or any question about computing employee pay, income-tax withholding, or social-security contributions for Nicaragua-based employees. This skill covers IR (rentas del trabajo) progressive withholding, INSS employee/employer contributions (Regimen Integral), the INATEC training levy, sector minimum wages, payroll filing obligations (IR-122, IR-106, INSS planilla), and penalties. The reporting currency is the Nicaraguan cordoba (NIO / C$). ALWAYS read this skill before processing any Nicaragua payroll.
The full rule
The complete, step-by-step rules for Nicaragua Payroll Skill v0.1 (Tier 2 — research-verified, pending accountant sign-off) — 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 Nicaragua tax skills
Other Nicaragua computations in the OpenAccountants library.