Net salary calculator (El Salvador)
Calculate your monthly net salary in El Salvador: ISSS (3%) and AFP (7.25%) deductions plus ISR withholding per the current table, with a line-by-line breakdown.
What this calculator does
This calculator estimates your net salary in El Salvador from your ordinary gross salary, paid monthly, semimonthly, or weekly. It applies the three legal employee deductions: ISSS (3%, with a $1,000 monthly contribution ceiling), AFP (7.25%, no ceiling), and ISR withholding per the table of Executive Decree No. 10 of 2025 that matches the chosen frequency.
Besides the net amount, it shows a line-by-line breakdown of each deduction, the withholding bracket applied and, for information, the employer contributions (ISSS 7.5% and AFP 8.75%) with the total employer cost.
Who it is for
- Employees with a fixed salary who want to know how much they will actually receive each month.
- People evaluating a job offer who need to convert the offered gross into net pay.
- Employers and entrepreneurs who want to estimate the total cost of a hire.
- Accountants and students who need to verify payroll deductions.
What information you need
- Your ordinary gross monthly salary: the salary before deductions, without bonuses, commissions, or the aguinaldo.
- The ISSS and AFP rates and the ISR withholding table are already configured per current law; you do not need to enter them.
How it is calculated
First the employee ISSS: 3% of the salary, with a $1,000 monthly contribution ceiling (maximum deduction of $30, per art. 29 of the Ley del Seguro Social and the agreement in force since 2015).
Then the employee AFP: 7.25% of the full salary, with no ceiling (arts. 14 and 16 of the Ley Integral del Sistema de Pensiones).
The ISR withholding base is the gross salary minus employee ISSS and AFP. The monthly table of Executive Decree No. 10 (2025) is applied to that base: each bracket has a fixed fee plus a percentage on the excess.
The net salary is the gross minus the three deductions. Each line is rounded to 2 decimal places (half up) independently.
Formula
- Employee ISSS ($1,000 ceiling)
ISSS = min(salary, 1000) × 0.03- Employee AFP (no ceiling)
AFP = salary × 0.0725- ISR withholding (monthly bracket table)
base = salary − ISSS − AFP · ISR = fixed fee + rate × (base − bracket excess)- Net salary
net = salary − ISSS − AFP − ISR
Worked example
You earn a gross monthly salary of $1,200 and want to know how much you will receive after deductions.
- ISSS: the salary exceeds the $1,000 ceiling, so the maximum is deducted: $1,000 × 3% = $30.00.
- AFP: $1,200 × 7.25% = $87.00.
- ISR base: $1,200 − $30.00 − $87.00 = $1,083.00, which falls in bracket III ($895.25 to $2,038.10).
- ISR: $60.00 + 20% × ($1,083.00 − $895.24) = $60.00 + $37.55 = $97.55.
- Net: $1,200 − $30.00 − $87.00 − $97.55 = $985.45.
You will receive $985.45 net. Your employer additionally contributes $75.00 of employer ISSS and $105.00 of employer AFP, for a total cost of $1,380.00.
How to interpret the result
The net is what reaches your account in an ordinary month. Employer contributions do not come out of your salary: they are an additional employer cost.
The ISR bracket is marginal: only the excess over the bracket threshold pays the stated rate, plus the fixed fee. Moving up a bracket does not suddenly reduce your net pay.
If your withholding base does not exceed $550.00 per month (bracket I), no ISR is withheld.
Common mistakes
- Calculating ISR on the gross salary: the table is applied after subtracting employee ISSS and AFP (art. 1 lit. d of the decree).
- Applying the 3% ISSS to the whole salary when it exceeds $1,000: the deduction is capped at $30 per month.
- Confusing employer contributions with deductions: the 7.5% ISSS and 8.75% AFP are paid by the employer, not the employee.
- Using the result for months with bonuses, commissions, or overtime: that extra income changes the base and the withholding.
Frequently asked questions
How much ISSS and AFP is deducted in El Salvador?
As an employee: 3% ISSS on at most $1,000 of salary (maximum deduction of $30) and 7.25% AFP on the full salary, with no ceiling. The employer separately contributes 7.5% ISSS (maximum $75) and 8.75% AFP.
From what salary is ISR withheld?
ISR is withheld when the base — salary minus employee ISSS and AFP — exceeds $550.00 per month, per the table of Executive Decree No. 10 of 2025, in force since May 2025. Because of the prior deductions, that corresponds to a gross of roughly $613.
Why is my June or December payslip different?
The decree mandates a cumulative recalculation in June and December that adjusts the semester withholdings. This calculator applies only the monthly table for an ordinary month and does not include that recalculation.
Can I calculate semimonthly or weekly pay?
Yes. Choose the payment frequency and the matching withholding table of Executive Decree No. 10 (2025) is applied. For example, with a $450 gross semimonthly pay: ISSS $13.50, AFP $32.63, a $403.87 base that falls in semimonthly bracket II, ISR of $8.83 + 10% × ($403.87 − $275.00) = $21.72, and a net of $382.15. For semimonthly and weekly pay the ISSS ceiling is prorated ($500 and $230.77) as a calculation assumption, because the regulations only define the monthly ceiling.
Are the aguinaldo and bonuses part of this calculation?
No. The calculator assumes an ordinary salary with no additional income. The aguinaldo, occasional bonuses, and viáticos are also excluded from the AFP contribution base (art. 14 of the LISP) and have their own ISR rules.
Is the result exactly what my payslip will show?
It is an estimate under the general rules. Your payslip may differ due to additional deductions (loans, insurance, garnishments), variable income, or the semiannual ISR recalculation. For specific cases, check with your employer or an accountant.
Sources
- Lineamientos para la implementación y operativización de la modificación del salario máximo de cotización (Ley del Seguro Social art. 29; Acuerdo de Consejo Directivo #2015-0907JUL) — Instituto Salvadoreño del Seguro Social (ISSS) (Art. 29 inc. 1: employer 7.5%, employee 3%. Ceiling of $1,000/month set by acuerdo #2015-0907JUL (2015-07-27), in force 2015-08-01; official reference table confirms maximums of $30 (employee) and $75 (employer). Aguinaldos, viáticos, and extraordinary bonuses are excluded from the base (Reglamento art. 3 inc. 2). See docs/research/sv-labor-rules.md, section 1.)
- Ajustan techo de las cotización en el ISSS (2015-07-29) — La Prensa Gráfica (Press corroboration of the $1,000 contribution ceiling.)
- Ley Integral del Sistema de Pensiones (LISP), arts. 14 y 16 — texto oficial — Superintendencia del Sistema Financiero de El Salvador (documento de la Asamblea Legislativa) (Art. 16: total 16% — 7.25% employee, 8.75% employer. Art. 14: contribution base floor is the monthly legal minimum wage; no ceiling; aguinaldo, occasional bonuses, and viáticos excluded from the base. Approved 2022-12-20, published D.O. 2022-12-21, in force 8 days after publication (end of December 2022). See docs/research/sv-labor-rules.md, section 2.)
- Tax Alert: Ley Integral del Sistema de Pensiones — EY Centroamérica (Confirms the 7.25%/8.75% split and the elimination of the previous SAP contribution ceiling.)
- Decreto Ejecutivo No. 10 (2025-04-30) — tablas de retención del Impuesto sobre la Renta — Casa Presidencial de El Salvador (texto oficial) (Art. 1 lit. a) monthly table: I $0.01–$550.00 no withholding; II $550.01–$895.24 → 10% over $550.00 + $17.67; III $895.25–$2,038.10 → 20% over $895.24 + $60.00; IV $2,038.11+ → 30% over $2,038.10 + $288.57. Lit. b) semimonthly table: I $0.01–$275.00 no withholding; II $275.01–$447.62 → 10% over $275.00 + $8.83; III $447.63–$1,019.05 → 20% over $447.62 + $30.00; IV $1,019.06+ → 30% over $1,019.05 + $144.28. Lit. c) weekly table: I $0.01–$137.50 no withholding; II $137.51–$223.81 → 10% over $137.50 + $4.42; III $223.82–$509.52 → 20% over $223.81 + $15.00; IV $509.53+ → 30% over $509.52 + $72.14. Lit. d): employee ISSS and AFP contributions are deducted before applying the tables. See docs/research/sv-labor-rules.md, section 3.)
- Modificación a las tablas de retención del Impuesto sobre la Renta — Decreto Ejecutivo No. 10 — Ministerio de Hacienda de El Salvador (Official announcement of the new tables; guidance PDF at https://transparencia.mh.gob.sv/downloads/pdf/700-DGII-DC-2025-01.pdf)
- Vigente nuevo monto exento de Impuesto sobre la Renta; así quedan los cálculos de retención — Diario El Mundo (Press source for the 2025-05-08 effective date (8 days after Diario Oficial publication).)
- Last reviewed:
- July 21, 2026
- Calculation version:
- 1.0.0
Important notice
The results of these calculators are informative estimates and may differ from official calculations. They do not constitute legal, tax, or financial advice. Always verify with the competent institutions or a professional.