Source-cited draft: payroll & social contributions for Libya (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 and payroll contributions overview
Social security contributions are payable by everyone working in Libya, including expatriates, computed on gross income and withheld by the employer. Personal income tax is also withheld at source under a PAYE-style mechanism.
Employee social security contribution
5.125%Social Security Law No. 13 of 1980 — https://taxsummaries.pwc.com/libya/corporate/other-taxes
Employer social security contribution (Libyan entity)
14.350%Social Security Law No. 13 of 1980 — https://taxsummaries.pwc.com/libya/corporate/other-taxes
Employer social security contribution (foreign branch)
15.375%Social Security Law No. 13 of 1980 — https://taxsummaries.pwc.com/libya/corporate/other-taxes
Public treasury contribution
1.025%Social Security Law No. 13 of 1980 — https://taxsummaries.pwc.com/libya/corporate/other-taxes
Contribution base
Computed on gross income / gross salary; no published cap ((approx — confirm))Social Security Law No. 13 of 1980 — https://taxsummaries.pwc.com/libya/individual/other-taxes
Social security remittance deadline
Withheld by the employer and payable monthly, within ten days after month-endSocial Security Law No. 13 of 1980 — https://taxsummaries.pwc.com/libya/individual/taxes-on-personal-income
Coverage of expatriates
Social security is payable by all persons working in Libya, including expatriatesSocial Security Law No. 13 of 1980 — https://taxsummaries.pwc.com/libya/individual/other-taxes
Payroll income tax withholding (PAYE-equivalent)
Employers withhold personal income tax (5%/10%) at source from salaries and remit it monthlyIncome Tax Law No. 7 of 2010 — https://taxsummaries.pwc.com/libya/individual/taxes-on-personal-income
Social Unity (Solidarity) Fund
1%Income Tax Law No. 7 of 2010 — https://taxsummaries.pwc.com/libya/individual/taxes-on-personal-income
Stamp duty on net salaries
0.5%Stamp Duty Law — https://taxsummaries.pwc.com/libya/individual/other-taxes
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Libya computations in the OpenAccountants Tax Library.