Source-cited draft: payroll & social contributions for Guinea-Bissau (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 INPS social-security contribution
14% of gross salaryInstituto Nacional de Previdência Social (INPS) contribution rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
Employee INPS social-security contribution
8% of gross salaryInstituto Nacional de Previdência Social (INPS) contribution rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
Combined INPS contribution rate
22% of gross salary (14% employer + 8% employee)Instituto Nacional de Previdência Social (INPS) contribution rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
Contribution wage base / ceiling
No minimum or maximum earnings ceiling reported — contributions apply to full gross salaryInstituto Nacional de Previdência Social (INPS) contribution rules — https://www.ssa.gov/policy/docs/progdesc/ssptw/2018-2019/africa/guinea-bissau.html
Work-accident / occupational risk insurance
Additional employer surcharge of roughly 2%–10% depending on sector/risk classInstituto Nacional de Previdência Social (INPS) / labour-accident insurance rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
Payroll income-tax withholding (PAYE-equivalent)
Employer withholds IRPS on salaries each month using the progressive IRPS scaleImposto sobre o Rendimento das Pessoas Singulares (IRPS) statute — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
Monthly remittance deadline (INPS and withheld IRPS)
By the 15th of the following monthINPS contribution rules; Código Geral Tributário (withholding remittance) — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
Periodic payroll statements
Quarterly statements due within 15 days of quarter-endINPS / DGCI payroll reporting rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
Annual payroll/withholding summary filing
31 March of the following yearDGCI annual payroll reconciliation rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
Employer registration obligation
Employers must register with INPS and obtain a NIF before running payrollINPS registration rules; DGCI NIF rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Social security in Guinea-Bissau is administered by the Instituto Nacional de Previdência Social (INPS). Employers withhold both the employee INPS contribution and IRPS (PAYE-equivalent) from wages and remit them, together with the employer contribution, on a monthly basis.
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Other Guinea-Bissau computations in the OpenAccountants Tax Library.