Payroll Social in São Tomé and Príncipe

Sourced from the law, in part. Tax year 2026. The Finance Ministry site refused access on 1 November 2026, so the tax codes themselves were not read. Rows marked unverified carry older figures that no official page has confirmed. No accountant has signed this version and it has had no independent review yet.

Who this applies to

Every employer with staff, including public bodies, embassies, religious bodies and NGOs (INSS), and self-employed people (INSS). Members of company organs, partners and managers go on the monthly declaration (INSS).

Rates, bands and thresholds

Item	Amount / treatment	Tax year	Official source
Employee rate	4% in the official text	2026 text; see next row	REPSO art. 101(3); INSS page
Employer rate	6% in the official text	2026 text; see next row	REPSO art. 101(3)
Rates under Decree-Law 1/2025	unverified: a law firm alert reports 7% employer and 5% employee from 1 January 2025, with 6% and 4% kept for some entities. The decree was not read. The older skill gave 8% and 6%, also unverified	2026	unverified
Self-employed	10% compulsory scheme; 14% wider scheme, on a chosen conventional pay	2026	REPSO art. 131(1); INSS page
Self-employed pay bands	1, 3, 5 or 7 UCSS and upwards	2026	REPSO art. 131(2)
UCSS	Db 1,000 for minimum pensions, minimum contributory wage, minimum sickness benefit, certificates; Db 800 for all else	2026 if not since changed	Joint Order 35/2023 art. 1
Minimum contributory wage	Legal minimum wage; if none or below 1 UCSS, 1 UCSS	2026	REPSO art. 99
Payroll income tax	Employer withholding: older point, unverified. See income tax	2026	unverified

The base

Contribution equals the rates times the contribution base (REPSO art. 97). Older question on a cap: no ceiling appears in the articles read; the rest of the text was not checked for one. Old note that INSS excludes health care: unverified. Sickness benefit is a contributory benefit under the wider self-employed scheme.

Self-employed on 10%: old age, invalidity, survivors. On 14%: those plus sickness, parenthood, funeral (INSS page).

Deadlines and filing

Register the employer and each worker. Send the declaration through the INSS portal or by electronic means, and proof of payment, by the 10th of the next month. January 2024 was due 10 February 2024 (INSS). If the 10th is not a working day, pay earlier (REPSO art. 105). The old skill said the 15th; the law says the 10th.

Penalties and interest

Late interest runs daily at j/30, where j is the monthly rate for tax debts, never below 1%, and doubles once the delay passes 180 days (REPSO art. 106). Missing declarations can be estimated by adding at least 25% to the latest pay (art. 100).

Cross-border points

Social security conventions are out of scope and unverified here.

Two worked examples that recompute

Example 1. Salary of Db 10,000 at the rates in the official text. If the 2025 rates apply, use 7% and 5%.

name: Employee on official text rates
inputs:
  salary: 10000
steps:
  - employee: salary * 0.04
  - employer: salary * 0.06
  - total: employee + employer
expected:
  employee: 400
  employer: 600
  total: 1000

Example 2, decision: 10% or 14%. Self-employed person on 3 UCSS at Db 800 (the Order keeps Db 800 for cases it does not list; confirm with INSS).

name: Self-employed scheme
inputs:
  ucss: 800
steps:
  - pay: ucss * 3
  - basic: pay * 0.10
  - wider: pay * 0.14
  - extra: wider - basic
expected:
  pay: 2400
  basic: 240
  wider: 336
  extra: 96

Ask the client first

• Employer or self-employed
• Whether INSS authorised the older rate
• Gross pay and benefits
• Scheme and band if self-employed
• Months not yet declared

Sources

Source	URL	Read on
Decree-Law 19/2022 consolidated text, arts. 97 to 106, 131	https://inss.gov.st/assets/Leis/Lei_n_19_2022.pdf	2026-11-01
Joint Order 35/2023, UCSS value	https://inss.gov.st/assets/Leis/Despacho_n_35_2023.pdf	2026-11-01
INSS employed workers page	https://inss.gov.st/trabalhador-outrem.html	2026-11-01
INSS self-employed page	https://inss.gov.st/independente.html	2026-11-01
INSS monthly declaration page	https://inss.gov.st/Decla-rend.html	2026-11-01

The Assembly of Sao Tome and Principe publishes its Diario on www2.camara.leg.br, hosted by the Brazilian Chamber of Deputies. The Ministry of Finance site (financas.gov.st) answered 403 by fetch and in a browser tab on 2026-11-01 and was not read.

Not yet confirmed: Text of Decree-Law 1/2025 and current rates; 2026 legal minimum wage; UCSS after 2023; any wage ceiling; wage withholding table; portal steps beyond the pages cited.