Source-cited draft: payroll & social contributions for Maldives (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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General framework
The Maldives has no general social-security payroll tax, but employers and employees must contribute to the Maldives Retirement Pension Scheme (MRPS) under the Pension Act (Law No. 8/2009). Income tax is withheld through Employee Withholding Tax (EWT).Maldives Pension Act (Law No. 8/2009)
Total mandatory MRPS contribution
14% of pensionable wageMaldives Pension Act (Law No. 8/2009) — https://pension.gov.mv/en/mrps
Employer MRPS contribution
7% of pensionable wageMaldives Pension Act (Law No. 8/2009)
Employee MRPS contribution
7% of pensionable wageMaldives Pension Act (Law No. 8/2009)
Mandatory participation
Employees aged 16 to 65 and their employers must participateMaldives Pension Act (Law No. 8/2009) — https://old.pension.gov.mv/en/scheme/maldives-retirement-pension-scheme-en
Foreign nationals & self-employed
May participate in MRPS voluntarily (not mandatory)Maldives Pension Act (Law No. 8/2009)
Pensionable wage base
Basic salary plus regular allowances paid to the employee (as defined under the Pension Act and regulations) ((approx — confirm exact definition and any cap))Maldives Pension Act (Law No. 8/2009)
MRPS contribution remittance deadline
15th day of the month following the contribution month, paid to the Maldives Pension Administration OfficeMaldives Pension Act (Law No. 8/2009) — https://old.pension.gov.mv/en/faq/employers
Payroll income tax withholding (EWT)
Employers deduct income tax on monthly remuneration above MVR 60,000 using the progressive personal rate scheduleIncome Tax Act (Law No. 25/2019) — https://www.mira.gov.mv/Pages/View/ewtoverview
Employee Withholding Tax remittance deadline
15th day of the month following the month of deductionIncome Tax Act (Law No. 25/2019)View source ↗
General social-security payroll tax
None — the Maldives has no broad employer/employee social-security contribution beyond the MRPS pension schemeMaldives Pension Act (Law No. 8/2009)
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