OpenAccountants/Botswana/Botswana Payroll & Social Contributions

Botswana Payroll & Social Contributions

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: payroll & social contributions for Botswana (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

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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Key figures — Botswana, 2025

Every figure is drawn from this Tax Guide and cited to its source.

PAYE

Employers withhold income tax from salary, wages and taxable benefits using the resident/non-resident individual tax tablesIncome Tax Act (Cap. 52:01)View source ↗

PAYE applies above

BWP 48,000 per year (resident tax-free threshold)Income Tax Act (Cap. 52:01), Second ScheduleView source ↗

Mandatory social security

None — no general statutory social-security or national pension contribution for employees or employersPwC Worldwide Tax Summaries — BotswanaView source ↗

Occupational pensions

Workplace pension/provident funds are voluntary/employer-arranged and regulated, not a universal state scheme ((approx — confirm))Retirement Funds ActView source ↗

Vocational Training Levy — up to BWP 2bn turnover

0.2% of annual turnover (turnover up to BWP 2 billion)Vocational Training Act / Value Added Tax Act administrationView source ↗

Vocational Training Levy — above BWP 2bn turnover

0.05% on turnover above BWP 2 billionVocational Training Act / Value Added Tax Act administrationView source ↗

Monthly PAYE remittance

By the 15th of the month following the deduction, with a monthly PAYE returnIncome Tax Act (Cap. 52:01)View source ↗

Annual PAYE reconciliation (Form ITW10)

Due by 31 July following the 30 June tax year-end ((approx — confirm current form/date))Income Tax Act (Cap. 52:01)View source ↗

Employee tax certificate (Form ITW8)

Issued to each employee by 31 March following the tax year-end ((approx — confirm current form/date))Income Tax Act (Cap. 52:01)View source ↗

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

PAYE withholding

Employers operate PAYE — withholding income tax from employee remuneration using the individual tax tables — and remit monthly to BURS.

PAYE — Employers withhold income tax from salary, wages and taxable benefits using the resident/non-resident individual tax tables (Income Tax Act (Cap. 52:01))
PAYE applies above — BWP 48,000 per year (resident tax-free threshold) BWP (Income Tax Act (Cap. 52:01), Second Schedule)

Social security / pensions

Botswana has no general mandatory state social-security or national pension contribution. There is no statutory employer/employee social-security payroll levy beyond PAYE.

Mandatory social security — None — no general statutory social-security or national pension contribution for employees or employers (PwC Worldwide Tax Summaries — Botswana)
Occupational pensions — Workplace pension/provident funds are voluntary/employer-arranged and regulated, not a universal state scheme ((approx — confirm)) (approx — confirm) (Retirement Funds Act)

Vocational Training Levy

A separate employer/turnover levy funds vocational training; it is not a payroll deduction but is a standing employer obligation.

Vocational Training Levy — up to BWP 2bn turnover — 0.2% of annual turnover (turnover up to BWP 2 billion) % (Vocational Training Act / Value Added Tax Act administration)
Vocational Training Levy — above BWP 2bn turnover — 0.05% on turnover above BWP 2 billion % (Vocational Training Act / Value Added Tax Act administration)

Employer obligations and deadlines

Employers remit PAYE monthly and file annual reconciliations and employee tax certificates after the 30 June year-end.

Monthly PAYE remittance — By the 15th of the month following the deduction, with a monthly PAYE return (Income Tax Act (Cap. 52:01))
Annual PAYE reconciliation (Form ITW10) — Due by 31 July following the 30 June tax year-end ((approx — confirm current form/date)) (approx — confirm current form/date) (Income Tax Act (Cap. 52:01))
Employee tax certificate (Form ITW8) — Issued to each employee by 31 March following the tax year-end ((approx — confirm current form/date)) (approx — confirm current form/date) (Income Tax Act (Cap. 52:01))

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PAYE withholding

Employers operate PAYE — withholding income tax from employee remuneration using the individual tax tables — and remit monthly to BURS.

PAYE — Employers withhold income tax from salary, wages and taxable benefits using the resident/non-resident individual tax tables (Income Tax Act (Cap. 52:01))

PAYE applies above — BWP 48,000 per year (resident tax-free threshold) BWP (Income Tax Act (Cap. 52:01), Second Schedule)

Social security / pensions

Botswana has no general mandatory state social-security or national pension contribution. There is no statutory employer/employee social-security payroll levy beyond PAYE.

Mandatory social security — None — no general statutory social-security or national pension contribution for employees or employers (PwC Worldwide Tax Summaries — Botswana)

Occupational pensions — Workplace pension/provident funds are voluntary/employer-arranged and regulated, not a universal state scheme ((approx — confirm)) (approx — confirm) (Retirement Funds Act)

Vocational Training Levy

A separate employer/turnover levy funds vocational training; it is not a payroll deduction but is a standing employer obligation.

Vocational Training Levy — up to BWP 2bn turnover — 0.2% of annual turnover (turnover up to BWP 2 billion) % (Vocational Training Act / Value Added Tax Act administration)

Vocational Training Levy — above BWP 2bn turnover — 0.05% on turnover above BWP 2 billion % (Vocational Training Act / Value Added Tax Act administration)

Employer obligations and deadlines

Employers remit PAYE monthly and file annual reconciliations and employee tax certificates after the 30 June year-end.

Monthly PAYE remittance — By the 15th of the month following the deduction, with a monthly PAYE return (Income Tax Act (Cap. 52:01))

Annual PAYE reconciliation (Form ITW10) — Due by 31 July following the 30 June tax year-end ((approx — confirm current form/date)) (approx — confirm current form/date) (Income Tax Act (Cap. 52:01))

Employee tax certificate (Form ITW8) — Issued to each employee by 31 March following the tax year-end ((approx — confirm current form/date)) (approx — confirm current form/date) (Income Tax Act (Cap. 52:01))