Source-cited draft: payroll & social contributions for Suriname (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.
Employer withholding and remittance overview
Employers withhold wage tax (loonbelasting) under a progressive PAYE-style schedule and remit pension (AOV) contributions. The general old-age pension contribution rate for 2025 is 8%, applied between a minimum and maximum monthly base.Wage Tax Act (Loonbelasting); General Old Age Pension Act (Algemene Oudedagsvoorziening, AOV)
Personal/wage tax-free amount
SRD 108,000 per year (SRD 9,000 per month)Wage Tax Act (Loonbelasting) / Income Tax Act 1922
Wage tax band 1 (monthly)
8% up to SRD 3,500 (above the tax-free amount)Wage Tax Act (Loonbelasting)
Wage tax band 2 (monthly)
18% from SRD 3,500 to SRD 7,000Wage Tax Act (Loonbelasting)
Wage tax band 3 (monthly)
28% from SRD 7,000 to SRD 10,500Wage Tax Act (Loonbelasting)
Wage tax band 4 (monthly, top)
38% above SRD 10,500Wage Tax Act (Loonbelasting)
AOV old-age pension contribution rate
8% for 2025 (General Old Age Pension Act / AOV)General Old Age Pension Act (Algemene Oudedagsvoorziening, AOV)
AOV minimum contribution base
SRD 2,250 per monthGeneral Old Age Pension Act (AOV)
AOV maximum contribution base (cap)
SRD 22,500 per monthGeneral Old Age Pension Act (AOV)
State Health Insurance Fund (SZF) contributions
Employer and employee contribute to SZF; rates vary by income band ((approx — confirm exact rates and split))State Health Insurance Fund Act (Staatsziekenfonds, SZF)
Professional-expense deduction (payroll)
4% of wages, capped at SRD 4,800 per year (SRD 400 per month)Wage Tax Act (Loonbelasting)
Statutory minimum hourly wage
SRD 49.12 per hour (as of 1 April 2024)Minimum Hourly Wage Act (Wet Minimum Uurloon)
Wage tax remittance deadline
By the seventh working day of the month following the pay periodWage Tax Act (Loonbelasting)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Suriname computations in the OpenAccountants Tax Library.