Source-cited draft: payroll & social contributions for Equatorial Guinea (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 Equatorial Guinea.
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Every figure is drawn from this Tax Guide and cited to its source.
Employer INSESO contribution
21.5% of gross salarySocial Security Law of Equatorial Guinea (INSESO), https://taxsummaries.pwc.com/equatorial-guinea/corporate/other-taxes
Employer Work Protection Fund (WPF) contribution
1% of gross salaryWork Protection Fund regulations, Equatorial Guinea, https://taxsummaries.pwc.com/equatorial-guinea/corporate/other-taxes
Employee INSESO contribution
4.5% of net salarySocial Security Law of Equatorial Guinea (INSESO), https://taxsummaries.pwc.com/equatorial-guinea/corporate/other-taxes
Employee Work Protection Fund (WPF) contribution
0.5% of net salaryWork Protection Fund regulations, Equatorial Guinea, https://taxsummaries.pwc.com/equatorial-guinea/corporate/other-taxes
Total employer social contribution
22.5% of gross salary (21.5% INSESO + 1% WPF)Social Security Law of Equatorial Guinea; Work Protection Fund regulations, https://taxsummaries.pwc.com/equatorial-guinea/corporate/other-taxes
Total employee social contribution
5% of net salary (4.5% INSESO + 0.5% WPF)Social Security Law of Equatorial Guinea; Work Protection Fund regulations, https://taxsummaries.pwc.com/equatorial-guinea/corporate/other-taxes
Employers and employees contribute to the National Institute of Social Security (INSESO) and the Work Protection Fund (WPF). Employment income tax is withheld by the employer at source.
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Other Equatorial Guinea computations in the OpenAccountants Tax Library.
Contribution wage base / cap
No statutory ceiling published in consulted sourcesSocial Security Law of Equatorial Guinea (INSESO)
Payroll income-tax withholding (PAYE-equivalent)
Employer withholds personal income tax on salaries at source per the IRPF progressive scaleGeneral Tax Code of Equatorial Guinea (Personal Income Tax), https://taxsummaries.pwc.com/equatorial-guinea/individual/taxes-on-personal-income
Payroll / social contribution remittance
Monthly remittance to the tax authority and INSESO, generally within 15 days of the following monthGeneral Tax Code of Equatorial Guinea; Social Security Law of Equatorial Guinea
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.