Statutory and legislative payroll changes in Bolivia, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
National minimum wage set at Bs 3,300 under Decreto Supremo 5516
Effective 1 Jan 2026 (retroactive)
Bolivia's Decreto Supremo 5516 sets the Salario Mínimo Nacional at Bs 3,300, retroactive to 1 January 2026. The adjustment applies where the basic salary is below Bs 3,300, which must be leveled to at least that amount, and employers may not neutralise the increase by reducing rights, bonuses or other pay components.
For the employer
- Raise any basic salary below Bs 3,300 to the new minimum, retroactive to 1 January 2026.
- Do not reduce bonuses or other remuneration components to offset the increase.
For the employee
- Workers with a basic salary below Bs 3,300 are leveled up to the new minimum from 1 January 2026.
Source: Ministerio de Trabajo, Empleo y Previsión Social, Bolivia · Last verified 1 October 2026
Employer social charges of 17.21% of gross salary
Current rates
Employer social tax charges in Bolivia are 17.21% of gross salary in general. Separately, RC-IVA is a 13% tax on employee income that employers withhold through payroll.
For the employer
- Pay employer social charges of 17.21% of gross salary.
- Withhold RC-IVA (13% tax on employee income) through payroll and remit it to the tax authority.
For the employee
- RC-IVA at 13% applies to employee income and is withheld through payroll.
In practice: For 10 employees earning Bs 3,300/month each (Bs 33,000 total payroll), employer social charges are Bs 5,679.30 (17.21%).
Source: PwC Worldwide Tax Summaries - Bolivia, Corporate - Other taxes · Last verified 1 October 2026