Source-cited draft: payroll & social contributions for Cape Verde (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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Use OpenAccountants for Payroll & Social Contributions in Cape Verde.
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Every figure is drawn from this Tax Guide and cited to its source.
Employer social security contribution
16% of gross salaryLei das Contribuicoes para a Previdencia Social (INPS)View source ↗
Employee social security contribution
8.5% of gross salaryLei das Contribuicoes para a Previdencia Social (INPS)View source ↗
Total social security contribution
24.5% of gross salary (16% employer + 8.5% employee)Lei das Contribuicoes para a Previdencia Social (INPS)View source ↗
Contribution wage base
Contributions are levied on gross salary; no statutory upper ceiling is generally appliedLei das Contribuicoes para a Previdencia Social (INPS)
Payroll income-tax withholding (PAYE-equivalent)
Employers withhold IRPS at source (retencao na fonte) from employee salaries each monthCodigo do IRPS (Personal Income Tax Code)
INPS contribution remittance deadline
By the 15th of the month following the payroll month, via the INPS portalLei das Contribuicoes para a Previdencia Social (INPS)View source ↗
Withheld IRPS remittance deadline
Withheld IRPS is remitted to the DGI monthly, typically by the 15th of the following monthCodigo do IRPS (Personal Income Tax Code)
Employer social security under REMPE
The 4% single special tax for micro/small companies replaces employer social-security contributionsRegime Especial das Micro e Pequenas Empresas (REMPE)View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Social security in Cape Verde is administered by the Instituto Nacional de Previdencia Social (INPS), funded by employer and employee contributions on gross salary. Employers also withhold IRPS from wages each month.
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Other Cape Verde computations in the OpenAccountants Tax Library.