Source-cited draft: payroll & social contributions for Jordan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
Employer social security contribution
14.25% of gross insurable salarySocial Security Law No. 1 of 2014 (https://www.ssc.gov.jo)
Employee social security contribution
7.5% of gross insurable salarySocial Security Law No. 1 of 2014 (https://www.ssc.gov.jo)
Total social security contribution
21.75% of gross insurable salary (14.25% employer + 7.5% employee)Social Security Law No. 1 of 2014 (https://www.ssc.gov.jo)
Employee contribution breakdown
6.5% pension (old-age, disability, death) + 1% unemploymentSocial Security Law No. 1 of 2014 (https://www.ssc.gov.jo)
Employer contribution coverage
Pension, maternity, unemployment and work-injury insuranceSocial Security Law No. 1 of 2014 (https://www.ssc.gov.jo)
High-risk occupation surcharge
Extra 1% on the employer contribution for high-risk jobsSocial Security Law No. 1 of 2014 (https://www.ssc.gov.jo)
Maximum insurable monthly wage (ceiling)
JOD 3,668 for employees who joined on/after 1 May 2010 (2025 figure)Social Security Law No. 1 of 2014 (https://www.ssc.gov.jo)
Minimum insurable wage
Equal to the national minimum wage (JOD 260 per month)Social Security Law No. 1 of 2014 (https://www.cxcglobal.com/global-hiring-guide/jordan/payroll-and-benefits-in-jordan/)
Payroll income tax withholding (PAYE-equivalent)
Employers must withhold income tax on salaries at source and remit it to the ISTDIncome Tax Law No. 34 of 2014 (https://www.istd.gov.jo/EN)
Social security remittance deadline
Contributions due monthly, typically by the 15th of the following monthSocial Security Law No. 1 of 2014 (https://www.ssc.gov.jo)
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Employers in Jordan must register employees with the Social Security Corporation (SSC) and withhold both social security contributions and income tax from payroll. Contributions are split between employer and employee and capped by a monthly wage ceiling.
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