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El Salvador Individual - Other taxes

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Social security contributions

In El Salvador, the social security system consists of the following benefits:

  • Health/maternity benefits: For health disability, the employer pays for the first three days; after the third day, social security covers 75% of the salary. In case of maternity leave, social security covers 100% of the monthly salary, and the employer grants a four-month leave for maternity care.
  • Disability: For a year or less of disability, social security pays a percentage of the salary; for disabilities over a year, pension funds will recognise a percentage of the salary, depending on the level of disability.
  • Old age: Retirement age for men is at 60 and for women is at 55 years, or they can retire after 30 years of labour services.
  • Death: Pension funds will pay the victim's family an allowance depending on the victim's amount of savings.
  • Pension fund (AFP): Savings for employees are obligatory through pension funds administrated by private Pension Fund Administrators.

Social security contributions (ISSS) are mandatory for both employee and employer and are destined to public health services. The employee’s contributions are withheld from the employee’s monthly salary and are transferred by the employer to the Salvadorian Institute of Social Security through monthly payrolls. The contribution amounts are summarised in the table below:

Monthly employee’s salary (USD) Employee’s rate (%) Employer’s rate (%)
0 to 1,000 3 7.50

Note: For individuals who have salaries above USD 1,000, the social security contribution applicable is USD 30.00 for the employee and USD 51.49 for the employer.

Contributions to the AFP are mandatory for both employee and employer. The employee’s contributions are withheld from the employee’s monthly salary and are transferred by the employer. The employer’s contributions are paid to the AFP. Both contributions are reported to the Pension Fund Administrator through a monthly payroll. The percentages are summarised below:

Monthly employee’s salary (USD) Employee's rate (%) Employer’s rate (%)
0 to 6,500 7.25 7.75

Consumption taxes

Value-added tax (VAT)

VAT (i.e. Impuesto al Valor Agregado or IVA) is levied at a rate of 13% over the taxable amount. As a general rule, the taxable amount is the price or remuneration agreed upon by the parties. For imports, the taxable amount is the customs value.

See the Other taxes section in the Corporate summary for more information.

Net wealth/worth taxes

There are no net wealth/worth taxes in El Salvador.

Local taxes

There is an annual tax of USD 3.43 in concept of transit (Vialidad) imposed by the municipality.

In addition, local municipalities may collect taxes from individuals if they are determined to perform any activity and/or service included in the corresponding municipal regulation.


Last Reviewed - 31 January 2019

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