Bolivia Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN BOLIVIA. 1. THE EMPLOYER CONTRIBUTES NOTHING TO THE WORKER'S PENSION ACCOUNT. The Cuenta Personal Previsional is financed exclusively by the employee's own 10 % (art. 88). The employer's 3 % Aporte Patronal Solidario goes to the Fondo Solidario, a redistributive pool, and never touches the individual account. Treating the 3 % as an employer match over-states a projected balance by nearly a third. 2. THERE ARE THREE DIFFERENT SOLIDARITY CHARGES WITH ALMOST IDENTICAL NAMES. Aporte Solidario del Asegurado — 0,5 %, employee, on Total Ganado (art. 87 b). Aporte Patronal Solidario — 3 %, employer, on Total Ganado (art. 87 c). Aporte Nacional Solidario — progressive, employee, on the Total Solidario, nil below Bs 13.000 (art. 87 f). All three fund the same Fondo Solidario, and confusing any two of them produces a wrong payslip. 3. THE APORTE NACIONAL SOLIDARIO RATES WERE RAISED IN OCTOBER 2024 AND MOST TABLES STILL SHOW THE OLD ONES. Ley N° 065 art. 87 f) sets 1 %, 5 % and 10 % of the excess over Bs 13.000, Bs 25.000 and Bs 35.000. La Ley N° 1582 de 1 de octubre de 2024 raised them to 1,15 %, 5,74 % and 11,48 %. Anything showing 1/5/10 predates October 2024. 4. THE ANS IS MARGINAL AND CUMULATIVE, WHICH IS UNUSUAL FOR THIS REGION. Each tier applies to the EXCESS over its own threshold, and the tiers stack. Colombia's solidarity contribution, by contrast, is a cliff charged on the whole base. Porting one country's logic to the other is wrong in both directions. 5. THE ANS BASE IS NOT THE SALARY. It is the Total Solidario, a wider income concept declared to the Servicio de Impuestos Nacionales (art. 96 III), with a periodic Declaración Jurada Previsional required from anyone at or above Bs 13.000 (art. 95). The employer withholds under art. 91, but payroll alone does not determine the liability. 6. THERE IS NO CEILING ANYWHERE. Not on the 10 %, not on the premiums, not on the 10 % Caja de Salud contribution, not on anything. Bolivia is with Ecuador and Paraguay in having no tope at all. Do not import one. 7. TWO PREMIUMS STOP AT SIXTY-FIVE. Art. 83 in fine: "Las primas serán pagadas hasta que el Asegurado cumpla sesenta y cinco (65) años de edad". Both the employee's 1,71 % Riesgo Común and the employer's 1,71 % Riesgo Profesional switch off — so an employee over 65 deducts 11 %, not 12,71 %, and costs his employer 15 %, not 16,71 %. This is a real and frequently-missed age dimension on BOTH sides. 8. THE 1,71 % RATES ARE NOT IN THE LAW. Art. 83 imposes both premiums and leaves the percentages to reglamento. A reader of Ley N° 065 alone will find the obligation and no number. 9. TWELVE OF THE SIXTEEN AND SEVEN TENTHS EMPLOYER POINTS ARE OUTSIDE THE PENSIONS STATUTE. The 10 % Caja de Salud contribution and the 2 % Pro Vivienda contribution come from the Código de Seguridad Social de 1956 and the Decreto Supremo N° 21637 de 1987, not from Ley N° 065, and are paid to different institutions on different returns. An engine built only on the pensions law reports an employer cost of 4,71 % instead of 16,71 %. 10. OCCUPATIONAL RISK IS FLAT, AND IT IS SPLIT ACROSS TWO SYSTEMS. The 1,71 % Riesgo Profesional premium is a single national rate with no activity grading — no class table, no experience rating, nothing to look up. But it covers only the LONG-TERM consequences; short-term occupational sickness and injury benefits sit inside the 10 % Caja de Salud contribution. Two statutes, two institutions, one risk. 11. A FIFTH OF EVERY RISK PREMIUM IS DIVERTED. Art. 87 inc. a) sends twenty per cent of the Riesgo Común, Riesgo Profesional and Riesgo Laboral premiums to the Fondo Solidario monthly. Destination only — the 1,71 % withheld and the 1,71 % paid do not change. 12. THE ONLY SECTORAL VARIATION IS MINING. Art. 87 inc. d) adds 2 % employer for the productive area of the mining and metallurgical sector, taking that sector's employer load to 18,71 %. Nothing else in the Bolivian set varies by activity. 13. THE 2026 MINIMUM WAGE ROSE 20 % AND WAS BACKDATED. Decreto Supremo N° 5516, gazetted 13 January 2026, set the Salario Mínimo Nacional at Bs 3.300 with retroactive effect to 1 January 2026, up from Bs 2.750. Because it is the floor of the contribution base, an employer that paid on the old figure in January owes the difference on contributions as well as on wages. Total for an ordinary private-sector employee under 65: employee 12,71 % of Total Ganado (10 aporte + 1,71 riesgo común + 0,5 comisión + 0,5 solidario), plus the Aporte Nacional Solidario only above Bs 13.000 of Total Solidario; employer 16,71 % (10 Caja de Salud + 1,71 riesgo profesional + 3 solidario patronal + 2 vivienda), or 18,71 % in the productive mining and metallurgical sector. Over 65 the figures are 11,00 % and 15,00 %. SUB-NATIONAL VARIATION: none. All rates, the minimum wage and the solidarity thresholds are national and identical in all nine departamentos. Bolivia has no departmental payroll levy and no regional social-insurance rate. The only variation is by the EMPLOYER'S SECTOR (the mining and metallurgical 2 % uplift), by the WORKER'S AGE (the two premiums stopping at 65) and by the WORKER'S TOTAL SOLIDARIO (the ANS tiers) — never by geography. The employer's choice of Caja de Salud is a choice of institution, not of rate. WHAT WE DO NOT PUT A NUMBER ON: 1. A single Aporte Nacional Solidario rate — null. It is a three-tier marginal scale that is nil for the great majority of employees, and no single percentage describes it. The complete current scale, and the superseded original scale, are served in that branch's notes. 2. The reglamento fixing the 1,71 % risk premiums. The rate is served as a value because it is the operative national figure, but the specific reglamentary instrument and article were not read; Ley N° 065 art. 83 imposes the premiums and delegates the percentages. 3. The Riesgo Laboral premium. Art. 83 inc. c) puts it on the Asegurado Independiente, deducted from the Ingreso Cotizable — it does not apply to a dependent employee and is outside this record. 4. Aguinaldo, prima anual, indemnización por tiempo de servicios and the segundo aguinaldo where triggered. All are mandatory employer costs under Bolivian labour law, but they are fixed entitlements rather than percentage contributions to a social-insurance branch and are outside this record's schema. 5. The individual Cajas de Salud. The 10 % is the same whichever Caja the employer joins, so the choice is served as immaterial to the rate rather than enumerated. ALREADY LEGISLATED, NOT YET IN FORCE: nothing changes a rate served here. The two live mechanisms that can move rates without new primary legislation are: the Órgano Ejecutivo's power under art. 87 f) in fine to update the Bs 13.000 / Bs 25.000 / Bs 35.000 thresholds every five (5) years, and the requirement in art. 151 inc. a) that the 0,5 % Comisión be reviewed every three (3) years. Neither has an announced change. WHAT WILL MOVE, AND WHEN: the Salario Mínimo Nacional, which is the floor of every contribution base, is re-fixed by Decreto Supremo annually — Bs 3.300 for 2026 under Decreto Supremo N° 5516, gazetted 13 January 2026 with retroactive effect to 1 January. Bolivia habitually gazettes the increase weeks or months into the year and backdates it, so there is a window each year in which the operative floor is not yet published. RE-VERIFY FROM 2027-01-15 AND AGAIN AT 2027-05-01. SOURCING CAVEATS: The Ley N° 065 provisions are read verbatim from the official text published by the Banco Central de Bolivia — arts. 83, 87 (including the three Aporte Nacional Solidario tiers with their Bs 13.000, Bs 25.000 and Bs 35.000 thresholds and the five-year update power), 88, 91, 95, 96 and 151 inc. a). The 1,71 % Riesgo Común and Riesgo Profesional premium rates are NOT in that Law, which delegates them to reglamento; they are taken as the operative national figures from consistent Bolivian professional and payroll sources, and they are what make the totals reconcile to the published 12,71 % and 16,71 %. The Ley N° 1582 increase of the Aporte Nacional Solidario percentages to 1,15 %, 5,74 % and 11,48 % from 1 October 2024 is reported by Bolivian legal and tax practitioners and by national press; the enacted text was not opened. The 10 % Caja de Salud and 2 % Pro Vivienda employer contributions are attributed to the Código de Seguridad Social and Decreto Supremo N° 21637 de 1987 on the strength of consistent secondary reproduction rather than a fetched text of that decree. The Salario Mínimo Nacional of Bs 3.300, Decreto Supremo N° 5516, its 13 January 2026 gazetting and its retroactive effect to 1 January 2026 are corroborated across several independent Bolivian sources. Employee and employer shares are stated separately: the employee figure is what leaves the payslip, the employer figure is cost of employment and is not a deduction.

Get it programmatically

curl https://latamref.dev/v1/bo/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://latamref.dev/v1/bo/social-contributions/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/bo/social-contributions

Other Bolivia series: BCB policy rate (none — quantity-targeted monetary regulation) · IVA standard rate (levied 'por dentro') · VAT registration threshold · Salario Mínimo Nacional (SMN), monthly · Public holidays (feriados nacionales) · CPI inflation (year-on-year) · Corporate income tax rate (IUE) · Withholding tax rates · Statutory legal interest (interés legal) · Personal income tax (RC-IVA, flat)

The same figure elsewhere: Brazil · Chile · Colombia · Costa Rica · Dominican Republic · all 22