Payroll Social in Maldives

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

Maldives · tax year 2025 · changed 25 Jun 2026

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Key figures: Maldives, 2025

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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

The full skill

Pension contributions and payroll withholding

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 wage % (Maldives Pension Act (Law No. 8/2009) — https://pension.gov.mv/en/mrps)
Employer MRPS contribution — 7% of pensionable wage % (Maldives Pension Act (Law No. 8/2009))
Employee MRPS contribution — 7% of pensionable wage % (Maldives Pension Act (Law No. 8/2009))
Mandatory participation — Employees aged 16 to 65 and their employers must participate (Maldives 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)) (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 Office (Maldives 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 schedule (Income 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 deduction (Income Tax Act (Law No. 25/2019))
General social-security payroll tax — None — the Maldives has no broad employer/employee social-security contribution beyond the MRPS pension scheme (Maldives Pension Act (Law No. 8/2009))

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Pension contributions and payroll withholding

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 wage % (Maldives Pension Act (Law No. 8/2009) — https://pension.gov.mv/en/mrps)

Employer MRPS contribution — 7% of pensionable wage % (Maldives Pension Act (Law No. 8/2009))

Employee MRPS contribution — 7% of pensionable wage % (Maldives Pension Act (Law No. 8/2009))

Mandatory participation — Employees aged 16 to 65 and their employers must participate (Maldives 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)) (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 Office (Maldives 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 schedule (Income 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 deduction (Income Tax Act (Law No. 25/2019))

General social-security payroll tax — None — the Maldives has no broad employer/employee social-security contribution beyond the MRPS pension scheme (Maldives Pension Act (Law No. 8/2009))