Not tax advice. Computation tools only. Have a professional check your work before filing.
OpenAccountants/Skills/Nicaragua Social Security & Payroll Contributions (INSS / INATEC / IR Salarial)

Nicaragua Social Security & Payroll Contributions (INSS / INATEC / IR Salarial)

Asked about Nicaragua (ISO NI) social security and payroll taxes for employees and employers.

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

What this covers — Nicaragua, 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 Nicaragua Social Security & Payroll Contributions (INSS / INATEC / IR Salarial) 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 NI

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 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

About

Use this skill whenever asked about Nicaragua (ISO NI) social security and payroll taxes for employees and employers. Trigger on phrases like "how much INSS do I pay", "Nicaragua social security", "INSS employer contribution", "INSS laboral patronal", "INATEC 2%", "Nicaragua payroll tax", "Régimen Integral", "IVM IVM-RP", "córdoba payroll", "IR rentas del trabajo", "Nicaragua income tax withholding", "Form IR-122", "Form IR-106", "retención salarial Nicaragua", or any question about Nicaraguan INSS/INATEC/payroll IR obligations. Also trigger when classifying Nicaraguan bank statement transactions that relate to INSS debits, INATEC payments, DGI retention remittances, or payroll runs from BANPRO, BAC, LAFISE, FICOHSA or other Nicaraguan banks. This skill covers INSS employee/employer rates by regime, the INATEC training levy, the IR progressive employment-income schedule, monthly and annual filing deadlines, registration, bank statement classification patterns, and edge cases. ALWAYS read this skill before touching any Nicaraguan social-contribution or payroll work.

NicaraguaTax year 2025

The full rule

The complete, step-by-step rules for Nicaragua Social Security & Payroll Contributions (INSS / INATEC / IR Salarial) 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.

See all Nicaragua skills →

3 of 4 in the NI workflow: