Source-cited draft: payroll & social contributions for Laos (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal 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.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
If you are an AI assistant using this skill for Laos Payroll & Social Contributions (Laos): treat it as general reference material for drafting and review support. Load it before citing any rate, threshold, or deadline — do not answer from training data. Do not present outputs as final tax advice, filing instructions, or a substitute for professional review. Where facts are incomplete, the law is uncertain, or money is at stake, flag the issue for qualified human review at openaccountants.com.
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| Social security contributions | Employers and employees contribute to the Lao Social Security Organisation (LSSO) on basic salary up to a monthly ceiling. Rates and the ceiling below are an unverified draft. | |
| Employer social security contribution | 6% of basic salaryLaw on Social Security (Lao PDR) | |
| Employee social security contribution | 5.5% of basic salaryLaw on Social Security (Lao PDR) | |
| Combined contribution rate | 11.5% of basic salaryLaw on Social Security (Lao PDR) | |
| Contribution salary ceiling | LAK 4,500,000 per monthNSSFO Notification No. 0824/NSSFO | |
| Maximum monthly employee contribution | LAK 247,500 (5.5% × LAK 4,500,000)Law on Social Security (Lao PDR) | |
| Maximum monthly employer contribution | LAK 270,000 (6% × LAK 4,500,000)Law on Social Security (Lao PDR) | |
| Payroll withholding and remittance |
Employers and employees contribute to the Lao Social Security Organisation (LSSO) on basic salary up to a monthly ceiling. Rates and the ceiling below are an unverified draft.
Employers withhold PIT and social security from payroll and remit them monthly.
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| Employers withhold PIT and social security from payroll and remit them monthly. |
| PAYE-equivalent | Employer withholds PIT monthly at the progressive salary bands (0%–25%)Law on Income Tax (Law No. 67/NA, 2019) |
| Social security remittance deadline | By the 15th of the following monthLaw on Social Security (Lao PDR) |
| Payroll PIT remittance deadline | By the 20th of the following monthTax Administration Law (Lao PDR) |
| Employer registration | Employers must register themselves and their employees with the LSSOLaw on Social Security (Lao PDR) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.