Source-cited draft: payroll & social contributions for Liberia (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.
NASSCORP overview
Employers and employees contribute to NASSCORP, which runs a National Pension Scheme and an Employment Injury Scheme. Expatriate employees are generally not exempt.
Employee NASSCORP contribution
4% of gross salary (pension scheme)NASSCORP Act / Liberia Revenue Code — https://taxsummaries.pwc.com/republic-of-liberia/corporate/other-taxes
Employer NASSCORP contribution
6% of gross salary (4% pension + 2% employment-injury)NASSCORP Act / Liberia Revenue Code — https://taxsummaries.pwc.com/republic-of-liberia/corporate/other-taxes
Employer pension portion
4% of gross salary (national pension scheme)NASSCORP Act
Employer employment-injury portion
2% of gross salary (employment injury scheme)NASSCORP Act
Expatriate coverage
Expatriate employees are generally not exempt from NASSCORP contributionsNASSCORP Act — https://taxsummaries.pwc.com/republic-of-liberia/corporate/other-taxes
Payroll income tax withholding (PAYE)
Employer withholds personal income tax on salaries using the resident progressive bands (or 20% for non-residents)Liberia Revenue Code
PAYE remittance deadline
By the 10th day of the month following payment of wages (approx — confirm)Liberia Revenue Code
NASSCORP remittance deadline
Monthly remittance to NASSCORP, generally by the 10th of the following month (approx — confirm)NASSCORP Act
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Other Liberia computations in the OpenAccountants Tax Library.