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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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
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.
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.