Payroll Social in Equatorial Guinea

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's 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.

Who this applies to

Anyone paying taxable pay, including State bodies, local bodies, companies, individuals, international organisations and missions (art 132.1). Scale, residence and benefits are owned by Income tax.

Rates, bands and thresholds

Item	Amount	Tax year	Official URL
Salary tax	Scale in the income tax skill (art 130)	2026	https://boe.gob.gq/files/LEY%20TRIBUTARIA.pdf
Non-resident pay	15% of gross (art 130.3)	2026	same
Employer INSESO	unverified: 21.5% of gross salary, carried from the old skill	2026	unverified
Employer Work Protection Fund	unverified: 1% of gross salary	2026	unverified
Employee INSESO	unverified: 4.5% of net salary; deductible for salary tax (art 129.2)	2026	unverified
Employee Work Protection Fund	unverified: 0.5% of net salary; deductible for salary tax (art 129.3)	2026	unverified
Totals	unverified: 22.5% employer, 5% employee	2026	unverified
Contribution ceiling	unverified: none found	2026	unverified

The base

Net pay plus cash and in-kind benefits (art 128). Deductions are in art 129. Employer mutual fund premiums are taxable unless they benefit all staff (art 128.3). No other exemption can be given as a hiring incentive (art 125.3).

Deadlines and filing

Steps each month:

1. Work out pay, benefits and deductions per person; apply the scale on an annual basis.
2. Complete form code 0720 (common sector) or 0820 (oil and mining): tax withheld in the month, surcharge, interest, total.
3. Pay at a Treasury bank by day 15 of the following month (art 132.1).
4. Lodge the form, bank proof and the payee file at the Ministry: name, address, contact, type and amount of pay, benefits, tax withheld and number of dependent children, up to 10 under 25 (art 132.2).

Annually, attach the pay statement to the DEF: each employee's details, taxable pay, benefits, allowances and tax (art 32).

The old note that contributions go to the tax authority within 15 days is unverified for INSESO.

Penalties and interest

Surcharges under art 410 and interest under art 412, shown on form 0720. Oil and mining form 0820 uses art 315: 35% late, 100% for failure to withhold, 150% for not paying over, with 5% monthly interest.

Cross-border points

Resident staff working abroad are taxed here; non-residents are taxed on work done here or paid from here (art 126). Expatriate pension withholdings are deductible up to 50% of the employee's social security contribution (art 129.1).

Two worked examples that recompute

Employee, annual pay 10,000,000 XAF, employee contributions 500,000. Taxable 9,500,000. Tax 360,000 plus 15% of 4,500,000 is 1,035,000, or 86,250 a month.

name: Monthly withholding
inputs:
  pay: 10000000
  contrib: 500000
steps:
  - net: pay - contrib
  - tax: 360000 + (net - 5000000) * 0.15
  - month: tax / 12
expected:
  net: 9500000
  tax: 1035000
  month: 86250

Decision: resident or non-resident, gross 10,000,000 XAF, no contributions. Resident: 1,110,000. Non-resident at 15%: 1,500,000. Passing 183 days or taking a permanent home lowers the tax at this pay by 390,000.

name: Resident against non-resident
inputs:
  pay: 10000000
steps:
  - resident: 360000 + (pay - 5000000) * 0.15
  - non_resident: pay * 0.15
  - gap: non_resident - resident
expected:
  resident: 1110000
  non_resident: 1500000
  gap: 390000

Ask the client first

1. Common sector, or oil and mining?
2. Staff residence and days in the country?
3. Pay and benefits per person?
4. Directors on the payroll?
5. INSESO registration in place?

Sources

Source	URL	Read on
Ley 1/2024 General Tributaria, Boletin Oficial del Estado scan, read by OCR; arts 32, 124 to 133, 315, 410, 412 read	https://boe.gob.gq/files/LEY%20TRIBUTARIA.pdf	2026-11-01
Ministry of Finance, tax return forms page, list read	https://minhacienda-gob.com/formularios-de-declaraciones-fiscales	2026-11-01
Government press office, 13 Jan 2025 presentation, read in full (filing route)	https://www.guineaecuatorialpress.com/noticias/presentacion_oficial_de_la_nueva_ley_general_tributaria_de_guinea_ecuatorial	2026-11-01
Salary tax form, common sector, read	https://minhacienda-gob.com/uploads/2025/10/IMP.SUELDOS-Y-SALARIOS_SEC.COMUN_.pdf	2026-11-01

The law is a scan with no text layer: figures were read from machine OCR, and the salary scale from the page image. It applies to tax year 2026; the 2026 Budget Law (Ley 9/2025) changes it only where stated.

Not yet confirmed: all INSESO and Work Protection Fund rates, ceilings and deadlines (carried from the old skill, no official text found; boe.gob.gq searches returned none; the INSESO site did not open); minimum wage; employee base of net against gross.