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OpenAccountants/Skills/Venezuela Social Security & Payroll Contributions

Venezuela Social Security & Payroll Contributions

Asked about Venezuela social security and payroll contributions (IVSS, Paro Forzoso, FAOV, INCES, LOPCYMAT) for employers or employees.

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

What this covers — Venezuela, 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 Venezuela Social Security & Payroll Contributions 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 VE

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 Venezuela accountant? Verify these rules and put your name on them.

These rules are research-verified. They need a licensed practitioner for Venezuela to confirm them and become their named verifier. Reviewing reference rules — not signing returns.

Apply to verify Venezuela

About

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.

VenezuelaTax year 2025

The full rule

The complete, step-by-step rules for Venezuela Social Security & Payroll Contributions 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 Venezuela tax skills

Other Venezuela computations in the OpenAccountants library.

See all Venezuela skills →

4 of 4 in the VE workflow: