Source-cited draft: payroll & social contributions for Angola (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
Employer social security contribution
8% of gross remuneration percentLei de Bases da Proteccao Social (Social Security Law) - https://taxsummaries.pwc.com/angola/corporate/other-taxes
Employee social security contribution
3% of gross remuneration percentLei de Bases da Proteccao Social (Social Security Law) - https://taxsummaries.pwc.com/angola/corporate/other-taxes
Employee social security contribution (retired employees)
8% of gross remuneration percent (approx — confirm)Lei de Bases da Proteccao Social (Social Security Law) - https://taxsummaries.pwc.com/angola/corporate/other-taxes
Contribution base
Gross monthly remuneration; no published statutory ceiling on the base (approx — confirm)Lei de Bases da Proteccao Social (Social Security Law) - https://taxsummaries.pwc.com/angola/corporate/other-taxes
Payroll income tax withholding (PAYE)
Employer withholds IRT monthly under the progressive IRT bands (0% to 25%)Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income
IRT remittance deadline
By the end of the month following the month of payment (approx — confirm)Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income
Social security remittance deadline
By the 10th day of the month following the month of the contributions (approx — confirm)Lei de Bases da Proteccao Social (Social Security Law) - https://taxsummaries.pwc.com/angola/corporate/other-taxes
Social security coverage
Family protection, pension (old-age, disability, survivors), and unemployment protectionLei de Bases da Proteccao Social (Social Security Law) - https://taxsummaries.pwc.com/angola/corporate/other-taxes
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Angola's social security (INSS) is funded by combined employer and employee contributions on gross remuneration, covering family, pension, and unemployment protection. Employers also operate IRT withholding (PAYE) on employees' salaries.
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