Source-cited draft: payroll & social contributions for Seychelles (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.
Seychelles Pension Fund (SPF)
Social security in Seychelles is the Seychelles Pension Fund (SPF), a mandatory contributory scheme funded by matched employer and employee contributions on gross salary. Income tax is collected separately by the SRC. Confirm current rates with SPF.
Employee SPF contribution
5% of gross monthly salarySeychelles Pension Fund Act — https://pensionfund.sc/mandatory-contribution/
Employer SPF contribution
5% of gross monthly salary (matched)Seychelles Pension Fund Act — https://pensionfund.sc/mandatory-contribution/
Total mandatory SPF contribution
10% of gross monthly salary (5% employee + 5% employer), from 1 January 2023Seychelles Pension Fund Act — https://pensionfund.sc/increase-in-mandatory-contribution-rate/
Scheduled contribution increases
Combined rate scheduled to rise by 1% every five years, reaching 10.5% by 2035Seychelles Pension Fund Act — https://pensionfund.sc/increase-in-mandatory-contribution-rate/
Contribution wage base
Gross monthly salary; confirm whether any statutory ceiling/cap appliesSeychelles Pension Fund Act — https://pensionfund.sc/mandatory-contribution/
Payroll income-tax withholding overview
Employers withhold income tax (Income and Non-Monetary Benefits Tax) from employees and remit it, alongside SPF contributions, to the relevant authorities.
PAYE-equivalent withholding
Employer withholds income tax on the monthly progressive bands and remits to SRCIncome and Non-Monetary Benefits Tax Act — https://src.gov.sc/income-and-non-monetary-benefits-tax/
Income tax remittance deadline
Within 21 days of the following month via the Business Activity Statement (BAS)Income and Non-Monetary Benefits Tax Act — https://src.gov.sc/income-and-non-monetary-benefits-tax/
SPF contribution remittance
Employer remits combined SPF contributions monthly to the Seychelles Pension FundSeychelles Pension Fund Act — https://pensionfund.sc/mandatory-contribution/
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