Employer in Bolivia

The local employer role is usually called employer (empleador); companies, establecimientos laborales, and natural persons with employees may hold this role. Private companies, public institutions, and entities using public funds are subject to different legal frameworks depending on the area, especially the Ley General del Trabajo or the Estatuto del Funcionario Público. Employers generally register through the Mandatory Employer Registry (Registro Obligatorio de Empleadores (ROE)), administered through the Virtual Procedures Office (Oficina Virtual de Trámites (OVT)) of the Ministry of Labour, Employment and Social Welfare (Ministerio de Trabajo, Empleo y Previsión Social (MTEPS)). An NIT is required; companies usually also need a Matrícula de Comercio. ROE registration is free and normally takes effect immediately. The data must be updated, for example, when the legal representative, company name, or branch changes. The employer cycle includes recruitment, employment contracts, personnel files, payroll and absence management, and the monthly Planilla de Sueldos, Salarios y Accidentes de Trabajo. The payroll return is generally submitted through the OVT from the first to the fifteenth day of each month and constitutes a sworn declaration. After the deadline, a physical or late procedure may be required; an already submitted payroll return cannot simply be edited. For wage tax, the employer is generally a withholding agent before the National Tax Service (Servicio de Impuestos Nacionales (SIN)). Form 608 and the Planilla Tributaria follow the NIT deadline; current SIN requirements must be checked before every filing. Employees and independent advisers must not be treated as equivalent solely because of their designation, because dependence and the employer's power to give instructions are decisive for classification. The National Minimum Wage (Salario Mínimo Nacional) is Bs 3,300 as of 2026 and applies retroactively from 1 January 2026. For part-time work, it is generally calculated proportionally; employers may not circumvent the statutory minimum through a mere redistribution of remuneration. Payroll also takes into account the thirteenth-month bonus (Aguinaldo), paid leave, severance indemnity, dismissal compensation, and, where applicable, the annual bonus. The Aguinaldo generally equals one month's wages or the proportional duodécimas; the researched MTEPS rules for 2025 generally required at least three continuous months, or one calendar month for obreros, and set 20 December as the payment deadline for private employers and 30 December for the payroll return. These annual deadlines must be checked again for each new year. The annual bonus depends on company profit and amounts to at least one month's wages for empleados and at least 15 days for obreros, in each case proportionally for more than three months of employment and within 30 days after approval of the relevant financial statements, provided the statutory requirements are met. For short-term social health insurance, the employer registers employees with the responsible health insurance institution, such as the National Health Fund (Caja Nacional de Salud (CNS)). ASUSS material states a deadline of no more than five working days from the start of employment and generally an employer contribution of 10 percent of total earnings (Total Ganado). The CNS requires, among other items for employer registration, AVC-01/02, RCI-1A, the NIT, representation or company documents, and a payroll list; the pre-employment examination published by the CNS costs Bs 100 per employee. In the pension system, the employee registers once with the Public Pension Manager (Gestora Pública) and receives a CUA. If this has not yet happened, the employer must generally arrange registration within 15 working days. In addition, 6.71 percent of total earnings is allocated to employer funds; a further 12.71 percent is generally calculated as employee deductions and remitted by the employer. Payment is due no later than the last working day of the following month; thereafter, mora arises. For income above Bs 13,000, an Aporte Nacional Solidario may be added under the applicable rules. Employers must create, implement, and update an occupational health and safety policy and take technical protective measures for physical and psychological integrity. Operational planning uses the Occupational Health and Safety Management Plan (Plan de Gestión de Seguridad y Salud en el Trabajo (PGSST)) under NTS-009/23. From 21 employees onward, the establishment generally forms a parity-based Joint Committee (Comité Mixto); with one to 20 employees, a Coordinador de Higiene, Seguridad Ocupacional y Bienestar is appointed. The Joint Committee deals with safety and health and replaces neither a trade union nor collective bargaining. Employees may organize in trade unions, bargain collectively, and strike within the statutory framework. Employers may not obstruct this freedom; trade-union leaders enjoy fuero sindical under the statutory conditions. In disputes, clear documentation and early dialogue can help before the employer contacts the responsible MTEPS departmental or regional office, an inspection, or a conciliation hearing. The MTEPS often mediates questions involving wages, benefits, and reinstatement. Ley 1468 regulates, among other matters, procedures concerning reinstatement, wage payment, social security, and trade-union protection; an appeal for review may be available against relevant resolutions within five working days. The specific labour-court assessment belongs to labour law and depends on the individual case. When employment ends, the employer generally pays the owed social benefits (Beneficios Sociales) within 15 calendar days. A 30 percent surcharge may arise in the event of delay. The final settlement (Finiquito) is endorsed by the MTEPS for its intended legal effect. Special protection rules apply to pregnancy and parenthood until the child reaches one year of age, disability and dependants, and trade-union leaders. A change in business or closure does not automatically complete this settlement. Changes concerning the employer, legal representative, address, or status may require form AVC-03 with the CNS; SEPREC handles, among other matters, the closure of a branch and dissolution, liquidation, or cancellation. The commercial registry procedure replaces neither the labour-law settlement nor outstanding social contributions or occupational-safety duties. For foreign personnel, an employment contract alone is insufficient: the employer submits it for endorsement under RM 001/24, provides a certified copy, and also checks migration and sector-specific requirements.