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在巴拉圭聘僱員工
When negotiating terms of an employment contract and offer letter with an employee in Paraguay, it may be useful to keep the following in mind.
Employment contracts in Paraguay
In Paraguay, it’s best practice to put a strong, written employment contract in place, in Spanish, which spells out the terms of the employee’s compensation, benefits, and termination requirements. An offer letter and employment contract in Paraguay should always state the salary and any compensation amounts in Paraguayan guaraní rather than another currency.
Working hours in Paraguay
In Paraguay, the regular workday cannot exceed 8 hours or 48 hours a week (when the work is performed during the daytime).
For work performed outside of the normal working hours, employers are obligated to pay the employee overtime. Employees are entitled to 1.5 times their regular wages for daytime overtime work and 2 times their normal wage for night work. Overtime hours cannot exceed 3 hours per day, or a total of 9 hours per week.
Every employee is entitled to at least 1 day of weekly rest, which is normally Sunday.
巴拉圭假期
Paraguay celebrates several public holidays for which employees are given the day off, including:
- 元旦
- 英雄節
- 濯足節
- 耶穌受難日
- 勞動節/五一
- 獨立日
- Chaco Armistice 餐廳
- Founding of Asunción
- 博克根戰役勝利日
- 卡庫佩島國王日
- 聖誕節
- 元旦前夕
Vacation days in Paraguay
Paraguay has 12 national holidays, and employees must get those days off with pay. Typically, employees will start earning vacation days after 1 year of employment and the number of paid vacation days is based on the years of service:
- From 1 to 5 years of service: 12 days
- 5 to 10 years of service: 18 days
- 10+ years of service: 30 days
Paraguay sick leave
In Paraguay, the social security system, known as Instituto de Previsión Social (IPS), provides coverage for sick leave. When an employee is unable to work due to illness, the IPS offers financial assistance, but there are specific conditions and requirements for this benefit.
Maternity/paternity leave in Paraguay
As a general rule, expecting employees are entitled to 18 weeks of maternity leave paid by the IPS at 100% of their normal salary. Maternity leave can be extended in certain circumstances.
Paternity leave is 2 weeks of paid time off after the birth of a child, which employers pay for.
Termination/severance in Paraguay
Probationary periods are permitted in Paraguay and can last up to 30 days for unskilled or domestic workers or 60 days for skilled workers and apprentices.
Employers may terminate an employee in Paraguay by providing prior written notice, which depends on the length of service and ranges from 30 to 90 days. In addition, employers must pay the employee 15 days of salary for each year of service as severance. Severance pay is not required in the case of termination for serious cause.
Paying taxes in Paraguay
巴拉圭的稅法幾乎為員工設定了 10% 的所有供款，包括公司稅、收入稅和銷售稅。 稅級最低的個人有 8% 的所得稅要求。 唯一的例外是雇主支付 16.5%，員工支付 9% 給社會安全局。 The country uses a pay-as-you-earn (PAYE) system, so employers are responsible for deducting taxes from employees’ paychecks.
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