Question 1

How much does ISSS deduct from employees in El Salvador?

Accepted Answer

ISSS deducts 3% of the employee's monthly salary, with a salary ceiling of $1,000 USD. The maximum ISSS employee deduction is $30 per month.

Question 2

How much does the employer pay for ISSS?

Accepted Answer

The employer contributes 7.5% of the employee's salary to ISSS, with the same $1,000 ceiling. The maximum employer contribution is $75 per month.

Question 3

What is AFP in El Salvador?

Accepted Answer

AFP (Pension Fund Administrator) is the private pension system. The employee contributes 7.25% and the employer 8.75% of salary, with no salary ceiling.

Question 4

How is income tax (ISR) calculated in El Salvador?

Accepted Answer

ISR is calculated on salary after deducting ISSS and AFP. The first $472 is exempt. Then 10% applies up to $895.24, 20% up to $2,038.10, and 30% on the excess.

Question 5

What is the minimum wage in El Salvador?

Accepted Answer

The minimum wage varies by sector. For commerce and services it is $365, for industry $365, and for textile maquila $359.16 per month.

Question 6

What benefits does ISSS provide?

Accepted Answer

ISSS provides medical care, hospitalization, maternity benefits, temporary disability, economic benefits for illness, and work accident coverage.

Calculadora ISSS El Salvador