Source-cited draft: payroll & social contributions for Gabon (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Social security and payroll contributions | Employers and employees contribute to the CNSS (social security) and CNAMGS (health insurance), and employers withhold IRPP and TCTS monthly from salaries. Rates and caps below are a 2025 draft for accountant verification. | |
| Total employer social contribution rate | Approximately 20.1% of taxable salary (CNSS + CNAMGS combined)Code de la Sécurité Sociale (Gabon) — CNSS/CNAMGS | |
| Employer — CNSS family allowances | 8%Code de la Sécurité Sociale (Gabon) — CNSS | |
| Employer — CNSS work injuries | 3%Code de la Sécurité Sociale (Gabon) — CNSS | |
| Employer — CNSS retirement pensions | 5%Code de la Sécurité Sociale (Gabon) — CNSS | |
| Employer — CNAMGS health (evacuation 0.6% + medication 2% + hospitalization 1.5%) | 4.1% total (0.6% + 2% + 1.5%)CNAMGS (Gabon) | |
| Employee — CNSS contribution | 2.5%Code de la Sécurité Sociale (Gabon) — CNSS |
Employers and employees contribute to the CNSS (social security) and CNAMGS (health insurance), and employers withhold IRPP and TCTS monthly from salaries. Rates and caps below are a 2025 draft for accountant verification.
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Other Gabon computations in the OpenAccountants library.
| Employee — CNAMGS contribution | 2%CNAMGS (Gabon) |
| Total employee social contribution rate | Approximately 4.5% (2.5% CNSS + 2% CNAMGS)Code de la Sécurité Sociale (Gabon) |
| CNSS contribution wage ceiling | XAF 18,000,000 per year (XAF 1,500,000 per month)Code de la Sécurité Sociale (Gabon) — CNSS |
| CNAMGS contribution wage ceiling | XAF 2,500,000 per monthCNAMGS (Gabon) |
| Salary IRPP withholding (PAYE-equivalent) | Employer withholds IRPP monthly at source from salaries using the progressive scaleCode Général des Impôts (Gabon) — IRPP |
| Complementary salary tax (TCTS) withholding | 5% on salary above XAF 150,000/month, withheld by employerCode Général des Impôts (Gabon) — TCTS |
| Payroll withholding remittance deadline | Withheld IRPP/TCTS and social contributions remitted monthly, generally by the 15th of the following monthCode Général des Impôts (Gabon); Code de la Sécurité Sociale (Gabon) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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