South Sudan Payroll & Social Contributions

Payroll withholding and social security

Employers withhold personal income tax monthly (PAYE-equivalent) on wages and remit it to the SSRA. Social security is administered by the National Social Insurance Fund (NSIF), to which both employer and employee contribute.

• Payroll income tax withholding (PAYE-equivalent) — Employer withholds PIT monthly using the progressive PIT bands (0% / 5% / 10% / 15% / 20%) (Taxation Act, 2009, Chapter on Withholding on Wages)
• PAYE remittance deadline — Monthly, by the 15th of the following month ((approx — confirm exact day)) (Taxation Act, 2009)
• NSIF employer contribution — 17% of gross salary percent ((approx — confirm; some sources cite different splits)) (National Social Insurance Fund Act)
• NSIF employee contribution — 8% of gross salary percent ((approx — confirm)) (National Social Insurance Fund Act)
• Total NSIF contribution — 25% of gross salary (17% employer + 8% employee) percent ((approx — confirm)) (National Social Insurance Fund Act)
• NSIF contribution base — Employee gross salary ((approx — confirm whether any wage cap or floor applies)) (National Social Insurance Fund Act)
• Employer registration obligation — All employers must register with NSIF and remit contributions for employees (National Social Insurance Fund Act)
• NSIF remittance frequency — Monthly ((approx — confirm exact due date)) (National Social Insurance Fund Act)
• Rate-setting authority — NSIF contribution rates subject to review by the NSIF Board of Trustees and Ministry of Labour (National Social Insurance Fund Act)