D.S. 21060 Art. 60 • Base 3 SMN (Bs. 7,500) • Escala 5% a 50% • Mensual • Bolivianos (Bs.) 🇧🇴
Bolivia Bono de Antiguedad Calculator
Calculate the mandatory monthly seniority bonus under D.S. 21060 and D.S. 23474. Applied to a base of 3 Salarios Mínimos Nacionales (SMN) for productive enterprises, this non-waivable statutory bonus forms part of gross taxable salary.
Seniority Bonus Assessment
Base de Calculo
Bs. 7,500.00
3 × SMN (Bs. 2,500)
Statutory Percentage
11.0%
5 to 7 years bracket
Monthly Bonus Pay
Bs. 825.00
Added each month
Annual Bonus Total
Bs. 9,900.00
12 Months
| Metric | Statutory Scale (D.S. 21060) | Percentage | Amount (BOB Bs.) |
|---|---|---|---|
| Base Contracted Salary (Basico) | Standard contracted salary before bonus | — | Bs. 5,000.00 |
| Bono de Antiguedad Mensual | 7 Years of service (5 - 7 years bracket) | 11.0% | +Bs. 825.00 |
| New Total Ganado Mensual (Gross Pay) | Base Salary + Bono de Antiguedad | Base Imponible | Bs. 5,825.00 |
| Statutory note: Under Article 60 of D.S. 21060, the seniority bonus is mandatory, non-waivable, and forms part of computable wages for Aguinaldo, Vacations, and Gestora contributions. | |||
Official Seniority Bonus Scale in Bolivia
Under Decreto Supremo N° 21060 (Art. 60) and D.S. N° 23474, the mandatory scale is:
| Years of Service (Anos de Servicio) | Percentage Scale | Monthly Amount (Base 3 SMN = Bs. 7,500) |
|---|---|---|
| Less than 2 years | 0% | Bs. 0.00 |
| 2 to 4 years | 5% | Bs. 375.00 |
| 5 to 7 years | 11% | Bs. 825.00 |
| 8 to 10 years | 18% | Bs. 1,350.00 |
| 11 to 14 years | 26% | Bs. 1,950.00 |
| 15 to 19 years | 34% | Bs. 2,550.00 |
| 20 to 24 years | 42% | Bs. 3,150.00 |
| 25 or more years | 50% | Bs. 3,750.00 |
📊 Matriz de Liquidacion y Descuentos de Ley del Estado Plurinacional
| Statutory Component / Legal Deduction Item | Calculated Amount (BOB) |
|---|---|
| Primary Net / Statutory Payable Amount | Bs 0.00 |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Bolivian Labor Law & SIN Fiscal Systems Principal Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.