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 Venezuela payroll processing for employed persons. Trigger on phrases like "Venezuela payroll", "ISLR Venezuela", "Impuesto Sobre la Renta withholding", "retención ISLR", "Unidad Tributaria", "valor de la UT", "IVSS deduction", "Seguro Social Venezuela", "FAOV", "Ley de Vivienda y Hábitat", "INCES", "Paro Forzoso", "Régimen Prestacional de Empleo", "LOPCYMAT", "AR-I", "AR-C", "ARC", "comprobante de retención", "salario mínimo Venezuela", "Ingreso Mínimo Integral", "bono de guerra económica", "cestaticket", "desgravamen único", "rebaja personal", "net salary Venezuela", "salario neto Venezuela", "gross to net Venezuela", "IGTF", "bolívares payroll", or any question about computing employee pay, income-tax withholding, or social-security/parafiscal contributions for Venezuela-based employees. This skill covers ISLR (income tax) withholding by the employer, IVSS social security, Paro Forzoso (employment benefit), FAOV (housing), INCES (training), LOPCYMAT (workplace safety), the frozen legal minimum wage vs the USD-indexed non-salary bonuses (Ingreso Mínimo Integral), the AR-I / AR-C withholding mechanism, and filing obligations to SENIAT. ALWAYS read this skill before processing any Venezuela payroll.
Use this skill whenever asked about Venezuela social security and payroll contributions (IVSS, Paro Forzoso, FAOV, INCES, LOPCYMAT) for employers or employees. Trigger on phrases like "how much social security do I pay in Venezuela", "IVSS contribution", "Seguro Social Obligatorio", "Paro Forzoso", "régimen prestacional de empleo", "FAOV housing contribution", "INCES training levy", "LOPCYMAT", "aporte patronal", "deducción IVSS", "salario mínimo VES 130", "cestaticket", "bono de guerra", "ISLR withholding on salary", "Venezuela payroll tax", or any question about Venezuelan employer/employee statutory contributions. Also trigger when classifying bank statement transactions that relate to IVSS, FAOV/BANAVIH, INCES, or SENIAT debits from Banco de Venezuela, Banesco, Mercantil, or other Venezuelan banks. CRITICAL: Venezuela's legal minimum wage has been frozen at VES 130 since March 2022 and real pay is delivered through NON-salary bonuses (Cestaticket, Bono de Guerra) that are EXCLUDED from the contribution base — never apply contribution rates to total pay. This skill covers contribution rates and splits, the salary vs. non-salary base distinction, contributory ceilings expressed in minimum salaries, the ISLR personal income tax brackets, the Tax Unit (UT) value, filing deadlines, penalties, bank statement classification, and edge cases. ALWAYS read this skill before touching any Venezuelan payroll/social-contribution work.