Guinea-Bissau Payroll & Social Contributions

Social security (INPS) and payroll withholding

• Employer INPS social-security contribution — 14% of gross salary percent (Instituto 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 salary percent (Instituto 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) percent (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 salary ((approx — confirm)) (Instituto 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 class percent ((approx — confirm sector rates)) (Instituto 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 scale (Imposto 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 month ((approx — confirm)) (INPS 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-end ((approx — confirm)) (INPS / 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 year ((approx — confirm)) (DGCI 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 payroll (INPS registration rules; DGCI NIF rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/)

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.