Paraguay Statutory social-insurance contributions
Paraguay has 3 contribution branches on the calendar held here, in force from 1 Jul 2026. Last checked against the official source on 11 Aug 2026.
Mandatory payroll contributions for an ordinary private-sector employee in Paraguay (PY): employee and employer shares of each statutory branch of the IPS régimen general and the two training and health levies carried on the employer contribution, with the minimum contribution base and the instrument fixing each rate.
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WHAT A PAYROLL ENGINE GETS WRONG IN PARAGUAY. 1. THERE IS NO SEPARATE OCCUPATIONAL-ACCIDENT BRANCH. Riesgos profesionales are covered inside the single IPS contribution. Paraguay has no ARL, no mutual, no risk-rated employer premium and no activity-class table — none of the machinery that Colombia, Chile, Peru, Costa Rica, Panama and the Dominican Republic all require. An engine ported from any of those countries will look for a table that does not exist, and one that invents an average rate will over-state Paraguayan employer cost. 2. THERE IS NO CEILING. Neither the 9 % nor the 16,5 % stops at any level of salary. Do not import a tope from a neighbour. 3. THERE IS A FLOOR, AND IT APPLIES DIFFERENTLY TO THE TWO SIDES OF THE IPS CONTRIBUTION. The base may not be less than the salario mínimo legal, Gs. 3.044.000 from 1 July 2026 (Decreto N° 6225/2026, a 5 % increase). But where a worker earns less than that because of a genuinely reduced part-time schedule, the employer tops up the HEALTH contribution to the minimum while the JUBILACIONES fund is settled on the salary actually earned. Applying one grossed-up base to the whole 23 % over-declares the pension side; applying actual pay to the whole 23 % under-declares the health side. 4. THE MINIMUM WAGE MOVED IN JULY, NOT JANUARY. Decreto N° 6225/2026 took effect on 1 July 2026. An engine that refreshes Paraguayan parameters each January will carry a stale floor for the whole second half of the year. 5. THE EMPLOYER RATE IS 16,5 %, NOT 14 %. Only 14 points go to the IPS; 1,5 points go to SENEPA and 1 point to the SNPP and SINAFOCAL. Both are earmarked levies collected on the same return and the same base. Modelling only the IPS share understates employer cost by 2,5 points — nearly a sixth of the total. 6. THE 12,5 / 9,5 / 1 SPLIT IS NOT THREE CONTRIBUTIONS. It is the internal allocation of the combined 23 % between jubilaciones, enfermedad y maternidad and administración. It is not attributed between the worker's 9 % and the employer's 14 %, and it must not be turned into three payroll lines. Note that the classical allocation was 12,5 / 9 / 1,5 and that Ley N° 7.446 moved half a point from administration to health from 2024. 7. THE AGUINALDO IS NOT CONTRIBUTORY. No IPS contribution is due on the thirteenth-month payment, on either side. An engine that treats it as ordinary remuneration over-collects on both the 9 % and the 16,5 % in the month it is paid. 8. THE DESTINATION OF 2,5 POINTS IS MOVING WHILE THE TOTAL IS NOT. Ley N° 6.445, from 31 December 2024, progressively redirects the SENEPA and SNPP allocations towards the IPS maternity fund. The employer still pays 16,5 %; what changes is which institution receives the last 2,5 points. Model the total, and treat the destination as informational. 9. THE SNPP LEVY IS NOT IN THE IPS STATUTE. Its legal basis is Ley N° 253/71, Ley N° 1.265/87 and Ley N° 1.652/00, not Ley N° 98/92 — it is merely collected inside the 16,5 %. A citation chain that stops at Ley N° 98/92 cannot support the 1 %. 10. THE SPLIT IS HEAVILY EMPLOYER-WEIGHTED. 16,5 % employer against 9 % employee, a ratio of nearly two to one — the opposite of Uruguay, where the worker pays double. Nothing about the Southern Cone generalises. Total for an ordinary private-sector employee: employee 9,00 % of the salario devengado, uncapped; employer 16,50 %, uncapped; combined 25,50 %. There is nothing further to add — no accident premium, no life-cover premium, no training levy beyond the 1 % already inside the 16,5 %. SUB-NATIONAL VARIATION: none. All rates, the minimum wage and the base are national and identical in all 17 departamentos and Asunción. Paraguay has no departmental payroll levy and no regional social-insurance rate, and — because riesgos profesionales sit inside the general contribution — no activity-based variation either. The only variation in the whole system is by CONTRIBUTION SCOPE: the IPS operates separate régimenes for domestic workers, teachers, rural workers, independent workers and certain other categories, whose rates differ from the general 9 %/16,5 % served here. Do not model departmental rate dimensions. WHAT WE DO NOT PUT A NUMBER ON: 1. Any attribution of the 12,5 % jubilaciones / 9,5 % enfermedad y maternidad / 1 % administración allocation between the worker's 9 % and the employer's 14 %. The instruments allocate the combined 23 %, not each side, and inventing a per-side split would be fabrication. 2. The rates for the special IPS régimenes — servicio doméstico, docentes, trabajadores rurales, independientes, and the separate public-sector and military and police funds. They differ from the general régimen and are outside the scope of an ordinary private-sector employee. 3. The current state of the Ley N° 6.445 redirection. The mechanism and its 31 December 2024 start are served; the year-by-year proportion moving from SENEPA and the SNPP to the IPS maternity fund was not read from the instrument, and nothing in the served rates depends on it because the employer total is unchanged either way. 4. Any occupational-risk rate. There is none to serve — this is an absence in Paraguayan law, not a gap in this record. ALREADY LEGISLATED, NOT YET IN FORCE: Ley N° 6.445's redirection of the SENEPA and SNPP allocations continues to phase, but it moves destination and not the 16,5 % employer rate. No change to the 9 % aporte obrero or the 16,5 % aporte patronal is on the statute book. WHAT WILL MOVE, AND WHEN: the salario mínimo legal, which is the floor of the contribution base, is reajusted by decree — Gs. 3.044.000 from 1 July 2026 under Decreto N° 6225/2026, a 5 % increase. Paraguay adjusts it when accumulated inflation triggers a review rather than on a fixed annual date, and the 2026 adjustment landed in July. RE-VERIFY FROM 2027-01-01 AND AGAIN AT MID-YEAR rather than on a single annual calendar point. SOURCING CAVEATS: The 9 % aporte obrero, the 16,5 % aporte patronal, the 25,5 % combined figure and the 14 % / 1,5 % / 1 % destination of the employer share are consistent across the IPS's own institutional material and multiple independent Paraguayan sources, including the specific attribution of 1,5 % to SENEPA through the Ministerio de Salud Pública y Bienestar Social and 1 % to the SNPP and SINAFOCAL under Ley N° 253/71, Ley N° 1.265/87 and Ley N° 1.652/00. The internal 12,5 / 9 / 1,5 allocation of the 23 %, and its amendment to 12,5 / 9,5 / 1 by Ley N° 7.446 from 2024, and the Ley N° 6.445 redirection from 31 December 2024, are taken from Paraguayan press and professional reporting of those Laws rather than from the enacted texts, which were not opened; the total rates served do not depend on any of them. The IPS's own Aporte Obrero Patronal PDF could not be retrieved — the host refused the connection — so the percentages come from the IPS portal's contribution page and the corroborating sources rather than from that document. The salario mínimo of Gs. 3.044.000 and Decreto N° 6225/2026 with its 1 July 2026 effect are corroborated across several independent Paraguayan legal and payroll sources. The part-time rule — health topped up to the minimum wage while the pension fund is settled on actual pay — is stated by professional sources citing the IPS reglamento and was not read from the reglamento itself; it is flagged here because it materially changes a part-time calculation. 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.
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curl https://latamref.dev/v1/py/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/py/social-contributions/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/py/social-contributionsOther Paraguay series: BCP monetary policy rate (TPM) · IVA standard rate · VAT registration threshold · Salario mínimo legal (monthly) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory default interest (interés moratorio) · Personal income tax brackets
The same figure elsewhere: Peru · Trinidad and Tobago · Uruguay · Argentina · Barbados · all 22