Payroll Social in Laos

Payroll & social contributions for Laos (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Laos · tax year 2025 · changed 25 Jun 2026

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Key figures: Laos, 2025

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Social security contribution basis

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) — https://laos.acclime.com/guides/social-security-obligations/

Employee social security contribution

5.5% of basic salaryLaw on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/

Combined contribution rate

11.5% of basic salaryLaw on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/

Contribution salary ceiling

LAK 4,500,000 per monthNSSFO Notification No. 0824/NSSFO — https://taxsummaries.pwc.com/lao-pdr/individual/other-taxes

Maximum monthly employee contribution

LAK 247,500 (5.5% × LAK 4,500,000)Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/

Maximum monthly employer contribution

LAK 270,000 (6% × LAK 4,500,000)Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/

Payroll withholding and remittance overview

Employers withhold PIT and social security from payroll and remit them monthly.

The full skill

Social security contributions

Social security contribution basis — 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 salary percent (Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)
Employee social security contribution — 5.5% of basic salary percent (Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)
Combined contribution rate — 11.5% of basic salary percent (Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)
Contribution salary ceiling — LAK 4,500,000 per month LAK (NSSFO Notification No. 0824/NSSFO — https://taxsummaries.pwc.com/lao-pdr/individual/other-taxes)
Maximum monthly employee contribution — LAK 247,500 (5.5% × LAK 4,500,000) LAK (Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)
Maximum monthly employer contribution — LAK 270,000 (6% × LAK 4,500,000) LAK (Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)

Payroll withholding and remittance

Payroll withholding and remittance overview — 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) — https://taxsummaries.pwc.com/lao-pdr/individual/taxes-on-personal-income)
Social security remittance deadline — By the 15th of the following month (approx — confirm; sources cite 15th or 20th) (Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)
Payroll PIT remittance deadline — By the 20th of the following month (approx — confirm) (Tax Administration Law (Lao PDR) — https://laos.acclime.com/guides/taxation-overview/)
Employer registration — Employers must register themselves and their employees with the LSSO (Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)

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Social security contributions

Social security contribution basis — 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 salary percent (Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)

Employee social security contribution — 5.5% of basic salary percent (Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)

Combined contribution rate — 11.5% of basic salary percent (Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)

Contribution salary ceiling — LAK 4,500,000 per month LAK (NSSFO Notification No. 0824/NSSFO — https://taxsummaries.pwc.com/lao-pdr/individual/other-taxes)

Maximum monthly employee contribution — LAK 247,500 (5.5% × LAK 4,500,000) LAK (Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)

Maximum monthly employer contribution — LAK 270,000 (6% × LAK 4,500,000) LAK (Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)

Payroll withholding and remittance

Payroll withholding and remittance overview — 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) — https://taxsummaries.pwc.com/lao-pdr/individual/taxes-on-personal-income)

Social security remittance deadline — By the 15th of the following month (approx — confirm; sources cite 15th or 20th) (Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)

Payroll PIT remittance deadline — By the 20th of the following month (approx — confirm) (Tax Administration Law (Lao PDR) — https://laos.acclime.com/guides/taxation-overview/)

Employer registration — Employers must register themselves and their employees with the LSSO (Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)