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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Use OpenAccountants for Payroll & Social Contributions in Maldives.
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Every figure is drawn from this Tax Guide and cited to its source.
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)
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Other Maldives computations in the OpenAccountants Tax Library.
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)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.