🇪🇨 Ecuador: payroll law changes

2 tracked changes · LATAM · sources last checked 1 October 2026

Statutory and legislative payroll changes in Ecuador, 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.

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Salario básico unificado USD 482 for 2026

2026

The Consejo Nacional de Trabajo y Salarios agreed by consensus to set the 2026 unified basic wage at USD 482.

For the employer

Pay at least USD 482 per month in 2026.

For the employee

Basic wage is USD 482 per month.

Source: Ministerio del Trabajo - Acuerdan fijar el Salario Básico Unificado de 2026 en USD 482 · Last verified 1 October 2026

2026 personal income tax table: zero-rate band to USD 12,208

Tax year 2026

The 2026 personal income tax table taxes annual income up to USD 12,208 at 0%, with a top rate of 37% on income from USD 109,956.

For the employer

Use the 2026 table when computing employee withholding.

For the employee

0% on annual income up to USD 12,208.
37% top rate from USD 109,956.

Source: PwC Worldwide Tax Summaries - Ecuador, Individual, Taxes on personal income · Last verified 1 October 2026

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