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 Paraguay IPS social security contributions (aportes IPS) for employed persons, domestic workers, or independent contributors. Trigger on phrases like "aportes IPS", "IPS Paraguay", "social security Paraguay", "aporte obrero", "aporte patronal", "9% IPS", "16.5% IPS", "25.5% IPS", "Instituto de Previsión Social", "trabajo doméstico IPS", "domestic worker social security Paraguay", "empleada doméstica aportes", "REI Paraguay", "planilla de aporte obrero-patronal", "número patronal", "IPS deadline", "recargos IPS", "salario mínimo Paraguay IPS base", "how much IPS do I pay", or any question about computing or classifying IPS social-security contributions for a Paraguay-based worker. Also trigger when classifying bank statement transactions that relate to IPS debits or aporte obrero-patronal payments from Paraguayan banks (Itaú, Continental, Visión, Regional, Ueno). This skill covers the general-regime employee/employer rates, the post-2019 domestic-worker rate, the contribution base, the minimum-wage floor, monthly REI filing, payment deadlines by número patronal, surcharges, and edge cases. ALWAYS read this skill before touching any Paraguay IPS work.
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.