Foreign nationals must hold a valid work visa and residence permit.

• Visa Types: Specific Purpose Visa (Objeto Determinado) followed by Temporary Residence with work authorisation.
• Sponsorship: Employer or EOR sponsorship required.
• Validity: Typically issued for 1 year and renewable.
• Registration: Foreign employees must be registered with immigration and labour authorities.

Employers must register with the National Tax Service (SIN) and social security institutions.

• Payroll Frequency: Monthly.
• Withholding: Employers must withhold personal income tax (RC-IVA) and social security contributions.
• Reporting: Monthly tax and social security filings are mandatory.
• Social Security Contributions:
  
  • Employer: ~16%–17% (health, pension, housing fund, professional risk)
  • Employee: ~12%–13% deducted from salary

Contracts may be indefinite or fixed-term and must be registered.

• Probation Period: Typically up to 90 days.
• Working Hours: Standard 48 hours per week.
• Overtime: Paid at premium rates.
• Termination: Requires justification and notice; unjustified dismissal triggers severance.
• Severance: One month’s salary per year of service in redundancy or unjust dismissal cases.

• Annual Leave:
  
  • 1–5 years: 15 working days
  • 5–10 years: 20 working days
  • 10+ years: 30 working days
• Public Holidays: Paid national holidays apply.
• Sick Leave: Paid with medical certification; supported by health insurance.
• Maternity Leave: 90 days paid through social security.
• Paternity Leave: 3 days paid.
• Mandatory Bonuses:
  
  • Christmas Bonus (Aguinaldo)
  • Second Aguinaldo when GDP growth thresholds are met.

• Tax Residency: Residents taxed on Bolivian-sourced income.
• Non-Residents: Taxed only on local income.
• Tax Year: January 1 – December 31.
• System: Flat 13% RC-IVA above exemption threshold.
• Double Tax Treaties: Limited treaty coverage.