Source-cited draft: payroll & social contributions for Cuba (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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Overview of social security and payroll contribution system
Cuba funds its social-security system through an employer Special Contribution to Social Security and an employee social-security contribution, plus a payroll tax on the use of labour. Rates and the employee wage threshold are set under Law No. 113 and the annual budget laws.Ley No. 113 del Sistema Tributario
Employer social-security contribution
14% of payroll (of which ~12.5% goes to the State Budget)Ley No. 113 del Sistema Tributario (Contribución a la Seguridad Social)View source ↗
Employee social-security contribution (base)
5% of monthly wages up to 15,000 CUPLey No. 113 del Sistema Tributario (Contribución Especial a la Seguridad Social)View source ↗
Employee social-security contribution (excess)
10% on the portion of monthly wages exceeding 15,000 CUPLey No. 113 del Sistema Tributario (Contribución Especial a la Seguridad Social)View source ↗
Employee social-security wage threshold
15,000 CUP per month (boundary between the 5% and 10% rates)Ley No. 113 del Sistema Tributario
Tax on use of labour force
Employer tax on the use of the workforce (Impuesto por la Utilización de la Fuerza de Trabajo) levied on the wage bill; rate to be confirmed against current budget law ((approx — confirm))Ley No. 113 del Sistema Tributario (Impuesto por la Utilización de la Fuerza de Trabajo)
Payroll income-tax withholding
Employers withhold personal income tax / the employee social-security contribution from wages and remit to ONAT ((approx — confirm))Ley No. 113 del Sistema Tributario
Remittance frequency
Payroll withholdings and contributions are remitted to ONAT monthly ((approx — confirm))Ley No. 113 del Sistema Tributario
Territorial contribution for local development
1% of gross income payable by employing entities (Contribución Territorial para el Desarrollo Local)Ley No. 113 del Sistema TributarioView source ↗
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