Source-cited draft: payroll & social contributions for Angola (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax 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
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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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Other Angola computations in the OpenAccountants Tax Library.