Source-cited draft: payroll & social contributions for Gambia (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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National Provident Fund (NPF) total contribution
15% of basic salaryNational Provident Fund (SSHFC) regulationsView source ↗
NPF employer contribution
10% of basic salaryNational Provident Fund (SSHFC) regulationsView source ↗
NPF employee contribution
5% of basic salaryNational Provident Fund (SSHFC) regulationsView source ↗
Federated Pension Scheme (FPS) contribution
15% of gross salary, paid entirely by the employerFederated Pension Scheme (SSHFC) regulationsView source ↗
Industrial Injuries Compensation Fund (IICF) contribution
1% of gross salary, capped at D15.00 for salaries of D1,500.00 and above, paid by the employerIndustrial Injuries Compensation Fund (SSHFC) regulationsView source ↗
Contribution wage base
NPF on basic salary; FPS on gross salary (basic plus fixed allowances)National Provident Fund (SSHFC) regulations
PAYE payroll withholding
Employers withhold income tax on employment income under the progressive PAYE bands; threshold D3,000/month (D36,000/year)Income and Value Added Tax ActView source ↗
PAYE remittance deadline
Within 15 days after the end of the monthIncome and Value Added Tax ActView source ↗
Expatriate payroll tax (ECOWAS nationals)
D10,000 per expatriateIncome and Value Added Tax ActView source ↗
Expatriate payroll tax (non-ECOWAS nationals)
D50,000 per expatriateIncome and Value Added Tax ActView source ↗
SSHFC contribution remittance
Monthly to the SSHFCSocial Security and Housing Finance Corporation Act
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Payroll obligations in The Gambia comprise PAYE withholding (remitted to the GRA) and social security contributions administered by the Social Security and Housing Finance Corporation (SSHFC), which runs the National Provident Fund, Federated Pension Scheme and Industrial Injuries Compensation Fund. These figures are a draft to confirm with a licensed Gambian accountant.
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Other Gambia computations in the OpenAccountants Tax Library.