Bolivia Prima Anual de Utilidades Calculator
Calculate employee statutory annual profit sharing (Prima de Utilidades) under Article 57 of the Ley General del Trabajo. Evaluates the 25% net corporate profit ceiling to determine if employees receive 1 full month of salary or a proportional pro-rata amount.
Prima Anual de Utilidades Assessment
Bs. 112,500.00
25% × Net Profit
Bs. 90,000.00
1 Month full payroll
100% SUELDO
Pool exceeds payroll
Bs. 4,500.00
Full 1 month bonus
| Statutory Step | Legal Rule (LGT Art. 57 & D.S. 229) | Proportion | Amount (BOB Bs.) |
|---|---|---|---|
| Total Net Commercial Profit | Net accounting profit at close of fiscal year | — | Bs. 450,000.00 |
| Statutory 25% Maximum Distributable Pool | Art. 57 ceiling: 25% of annual net profit | 25.0% | Bs. 112,500.00 |
| Company Total Monthly Payroll Requirement | Total amount to pay 1 full month salary to all workers | Pool covers 125.0% | Bs. 90,000.00 |
| Your Statutory Prima Anual Payout (Payable within 30 days of Balances) | Bs. 4,500.00 | ||
| Payment deadline: Article 3 of D.S. 229 mandates that companies must disburse the Prima Anual de Utilidades within 30 calendar days following the legal approval of the company's financial balance sheet. | |||
How Prima de Utilidades Operates in Bolivia
Under Article 57 of the Ley General del Trabajo and Decreto Supremo N° 229:
1 Full Month Salary or Pro-Rata
Companies that obtain net profits must pay employees an extra bonus of one full month of salary. However, the law imposes a strict ceiling: the total distribution cannot exceed 25% of the company's net accounting profit. If 25% is insufficient to pay a full month to everyone, the pool is distributed proportionally (a prorrata) among all workers.
Eligibility & Duodecimas
Workers who served for less than a full year but at least 3 continuous months (or 1 month for manual laborers / obreros) receive their Prima Anual in proportional twelfths (duodecimas).
📊 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 |
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.