2 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Use this skill whenever asked about Bolivia payroll processing for employed (dependent) persons. Trigger on phrases like "Bolivia payroll", "planilla Bolivia", "RC-IVA", "Regimen Complementario al IVA", "retencion RC-IVA", "Form 608", "Formulario 608", "Form 110", "Formulario 110", "Form 610", "aporte laboral", "aporte patronal", "Gestora Publica", "AFP Bolivia", "Caja Nacional de Salud", "CNS", "riesgo comun", "riesgo profesional", "aporte solidario", "Aporte Nacional Solidario", "ANS", "aguinaldo", "segundo aguinaldo", "indemnizacion", "desahucio", "salario minimo nacional", "SMN Bolivia", "total ganado", "descuentos planilla Bolivia", "net salary Bolivia", "gross to net Bolivia", "withholding Bolivia", or any question about computing employee pay, RC-IVA withholding, or social/pension contributions for Bolivia-based employees. This skill covers RC-IVA (13%) wage withholding via the employer as agente de retencion, employee pension-side contributions (Aporte Laboral 12.71%), the Aporte Nacional Solidario, employer social charges (Aporte Patronal 17.21% general / 19.51% mining), the minimum wage (SMN), statutory bonuses (aguinaldo), severance, and filing obligations. ALWAYS read this skill before processing any Bolivia payroll.
Use this skill whenever asked about Bolivia social-security (seguridad social) contributions and dependent-employee payroll taxation for the 2025 tax year. Trigger on phrases like "how much do I pay to the Gestora", "aportes AFP Bolivia", "12.71% worker contribution", "aporte solidario", "Aporte Nacional Solidario", "ANS calculation", "Caja de Salud employer contribution", "Pro-Vivienda housing fund", "RC-IVA withholding", "Form 110 invoices", "Form 608", "total ganado contributions", "Bolivia payroll cost", "Gestora Pública contribution", or any question about Bolivian employer/employee social-security obligations. Also trigger when classifying bank statement transactions that relate to Gestora Pública, Caja de Salud (CNS), APS, or SIN/SIAT payments from Bolivian banks (Banco Unión, BNB, Banco Mercantil Santa Cruz, Banco BISA, Banco de Crédito BCP). Also trigger when preparing or reconciling RC-IVA (personal income tax) where social-contribution deductibility is relevant. This skill covers the 12.71% employee rate, the ANS high-earner surcharge, the 17.21% (19.51% mining) employer rate, the RC-IVA flat 13% mechanics, minimum wage (SMN), contribution base (total ganado), payment/filing deadlines, bank statement classification patterns, and edge cases. ALWAYS read this skill before touching any Bolivian social-contribution or RC-IVA work.