Paraguay Payroll Skill v0.1 (Tier 2 — research-verified, reviewer sign-off pending)
Asked about Paraguay payroll processing for employed persons.
What this covers — Paraguay, 2025
- Income Tax Position (IRP — self-assessed, NOT employer-withheld)
- Social Security (IPS) -- Employee Deductions
- Social Security (IPS) -- Employer Contributions
- Minimum Wage (Salario Mínimo)
- Aguinaldo (13th-month salary) — mandatory
- Conservative Defaults
- Required Inputs and Refusal Catalogue
- Worked Examples
- Tier 1 Rules (deterministic — apply mechanically)
- Tier 2 Catalogue (reviewer judgement required)
- Filing Obligations
- Thresholds Reference Table
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 Paraguay Payroll Skill v0.1 (Tier 2 — research-verified, reviewer sign-off pending) 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 Paraguay accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Paraguay to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Paraguay →Depends on
About
Use this skill whenever asked about Paraguay payroll processing for employed persons. Trigger on phrases like "Paraguay payroll", "Paraguayan payroll", "planilla de sueldos", "planilla de aporte obrero-patronal", "IPS Paraguay", "aporte obrero", "aporte patronal", "Instituto de Previsión Social", "social security Paraguay", "9% IPS", "16.5% IPS", "IRP Paraguay", "Impuesto a la Renta Personal", "renta de servicios personales", "Formulario 515", "Marangatú", "salario mínimo Paraguay", "minimum wage Paraguay", "aguinaldo", "13th salary Paraguay", "net salary Paraguay", "salario neto", "gross to net Paraguay", "employer contribution Paraguay", "DNIT payroll", "REI Paraguay", or any question about computing employee pay, social security contributions, or the income-tax position for Paraguay-based employees. CRITICAL STRUCTURAL FACT: in Paraguay the employer is generally NOT an income-tax (IRP) withholding agent on dependent salaries — IRP is self-assessed annually by the individual. The employer's mandatory payroll burden is IPS social security (employee 9% + employer 16.5% commercial). This skill covers IPS contributions, the minimum wage, the mandatory aguinaldo (13th salary), the IRP self-assessment position, monthly IPS filing, and payslip/income-certificate obligations. ALWAYS read this skill before processing any Paraguay payroll.
The full rule
The complete, step-by-step rules for Paraguay Payroll Skill v0.1 (Tier 2 — research-verified, reviewer sign-off pending) — 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 Paraguay tax skills
Other Paraguay computations in the OpenAccountants library.