Source-cited draft: payroll & social contributions for Laos (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.
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.
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 LSSOLaw on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/
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