Bolivia Payroll — Planilla, Aportes SIP & RC-IVA Withholding

Collect the employer NIT, Caja de Salud affiliation (e.g. CNS), and sector (general vs mining). Confirm whether each employee is a dependent worker (relación de dependencia) or independent contractor, as the contribution and RC-IVA rules differ. Identify any workers near or above the Bs 13,000/month ANS threshold or the 60-SMN pension ceiling.

Compute the planilla de sueldos for the month. For each employee calculate the employee social-security deduction (12.71% of total ganado: 10% pension + 1.71% riesgo común + 0.5% comisión Gestora + 0.5% aporte solidario del asegurado), plus ANS marginal-slice amounts for earners above Bs 13,000 (Ley 1582: 1.15% above Bs 13,000; additional 5.74% above Bs 25,000; additional 11.48% above Bs 35,000). Compute the employer contribution at 17.21% (or 19.51% mining): 10% Caja de Salud + 1.71% riesgo profesional + 2% Pro-Vivienda + 3.5% aporte patronal solidario.

Determine whether each employee owes RC-IVA for the month. Apply the flat 13% RC-IVA formula: (total ganado − employee SS − ANS) minus the 2-SMN exemption (Bs 5,500 in 2025) × 13%, less the presumed deduction of Bs 357.50 (13% of 1 SMN per DS 5383), less any VAT credit from Form 110 purchase invoices submitted by the employee. RC-IVA is practically nil below ~Bs 9,451/month. Collect valid Form 110 invoices from employees wishing to offset; verify invoices are in the employee's name and dated within 120 calendar days.

Remit all contribution and tax amounts by their respective deadlines. Pay the SIP contributions (employee 12.71% + ANS + employer solidarity) to the Gestora Pública via the planilla de aportes. Pay the employer health contribution (10%) and riesgo profesional (1.71%) to the Caja de Salud (e.g. CNS). Pay the Pro-Vivienda housing fund (2%) separately. File and pay RC-IVA withheld via Formulario 608 (V.4) through SIN/SIAT by the due date determined by the last digit of the employer's NIT. Form 608 is not required when there is no Form 110 submitted, no credit balance, and no amount due.

Issue individual payslips (boletas de pago) to each employee showing total ganado, all deduction lines (12.71% SS components, ANS if applicable, RC-IVA net of any Form 110 credit), net pay, and the employer contribution amounts for transparency. Retain payroll records, planillas, Form 608 filings, and Form 110 invoice packets in accordance with the Código Tributario (Ley 2492) retention requirements. Flag any year-end obligations such as the aguinaldo (13th salary due in December) and whether the second aguinaldo GDP trigger (~4.5% growth) has been met.