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Fact Sheet No. 02 November 2026

Labour

Salaries and Labour Costs in El Salvador

The minimum wage for commerce, services and industry has been $408.80 a month since 1 June 2025. The 2025 household survey puts the average monthly salary at $437.39. On top of salary, employers pay 7.5% ISSS (on up to $1,000), 8.75% AFP, a 1% INCAF training levy, the year-end aguinaldo and holiday pay.

Monthly minimum wage in commerce, services and industry
$408.801
Monthly minimum wage in commerce, services and industry
Average monthly salary of employed people, 2025
$437.392
Average monthly salary of employed people, 2025
Employer costs on top of salary, INVEST estimate
22.67%3
Employer costs on top of salary, INVEST estimate
Standard working week for day work
44 h4
Standard working week for day work

Minimum wages from 1 June 2025

Minimum wages from 1 June 2025
Sector A month
Commerce, services, industry, sugar mills and agro-industry $408.80
Textile and clothing maquila $402.32
Coffee processing and sugar cane harvest $305.23
Agriculture, fishing and coffee harvest $272.53

Source: Executive Decree No. 11 of 2025: minimum wages from 1 June 2025 (Judicial Documentation Centre, PDF, in Spanish)1

Average salaries by occupation, 2025

Average salaries by occupation, 2025
Occupation group A month
Directors, managers and senior officials $1,053.09
Professionals, scientists and intellectuals $819.83
Technicians and associate professionals $679.80
Office and administrative staff $579.45
Plant and machine operators $456.20
All employed people $437.39

Source: Central Reserve Bank: Multipurpose Household Survey (EHPM) 2025 (PDF, in Spanish)2

These are national averages across all employers, including small firms and rural work; salaries for bilingual and specialised staff in San Salvador are usually higher.

What the employer adds

What the employer adds
Cost Employer Employee
ISSS health insurance, on salary up to $1,000 a month 7.5% 3%
AFP pension, on the whole salary 8.75% 7.25%
INCAF training levy, employers with ten or more staff 1% of payroll —
Aguinaldo (year-end bonus) 15, 19 or 21 days of salary, by years of service —
Paid holiday 15 days a year plus 30% —

Source: PwC Worldwide Tax Summaries: El Salvador, other taxes; Decree 893 of 2023: Law of the Training Institute INCAF, Art. 19 (ILO NATLEX, PDF, in Spanish); Legislative Assembly: Labour Code (PDF, in Spanish)5,6,4

INVEST puts these costs at 22.67% of gross salary, or up to 31% with provisions for resignation and dismissal pay.3

The January payment (Quincena 25)

  • A law approved in January 2026 provides for an extra payment of 50% of the monthly salary, made between 15 and 25 January, for employees earning up to $1,500.
  • It carries no income tax, ISSS or AFP contributions.
  • Private employers could pay it voluntarily in 2026, with a full credit against their income tax; it is compulsory from January 2027.

Source: Deloitte: scope of the Special Quincena 25 Law; Consortium Legal: Special Law Quincena 25 in El Salvador, January 20267,8

Sources

  1. Executive Decree No. 11 of 2025: minimum wages from 1 June 2025 (Judicial Documentation Centre, PDF, in Spanish)
  2. Central Reserve Bank: Multipurpose Household Survey (EHPM) 2025 (PDF, in Spanish)
  3. INVEST: Investor Guide El Salvador, 2025 edition (PDF, in Spanish)
  4. Legislative Assembly: Labour Code (PDF, in Spanish)
  5. PwC Worldwide Tax Summaries: El Salvador, other taxes
  6. Decree 893 of 2023: Law of the Training Institute INCAF, Art. 19 (ILO NATLEX, PDF, in Spanish)
  7. Deloitte: scope of the Special Quincena 25 Law (in Spanish)
  8. Consortium Legal: Special Law Quincena 25 in El Salvador, January 2026

Figures checked 9 November 2026. Prepared by InvestSalvador.com for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.

investsalvador.com Companies, sectors, regions and guides for doing business in El Salvador since 2026.

Fact Sheet No. 02 · November 2026 © Invest Bulgaria Group EOOD

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