OpenAccountants/São Tomé and Príncipe/Sao Tome and Principe Payroll & Social Contributions

Sao Tome and Principe Payroll & Social Contributions

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: payroll & social contributions for Sao Tome and Principe (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

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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Key figures — São Tomé and Príncipe, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Employer social security contribution

8% of gross salary percent ((approx — confirm; older sources cite 6%))Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/)

Employee social security contribution

6% of gross salary (withheld by employer) percent ((approx — confirm; older sources cite 4%))Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/)

Combined social security rate

14% of gross salary (8% employer + 6% employee) percent ((approx — confirm))Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/)

Contribution wage base

Gross salary; confirm whether any cap or floor applies ((approx — confirm cap/floor))Lei do Sistema de Seguranca Social / INSS regulations

Contribution remittance deadline

By the 15th of the month following the month of salary payment ((approx — confirm))Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/)

Payroll income tax withholding (PAYE-equivalent)

Employers withhold IRS from employee wages and remit it to the Tax DirectorateCodigo do IRS (Sao Tome and Principe)

INSS registration

Employer and employee registration with INSS is mandatory before payroll beginsLei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/)

Benefit coverage note

INSS provides pension and related social benefits; health care is generally not covered by INSS ((approx — confirm))Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/)

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Social security (INSS) and payroll

Employer social security contribution — 8% of gross salary percent ((approx — confirm; older sources cite 6%)) percent (approx — confirm; older sources cite 6%) (Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/))
Employee social security contribution — 6% of gross salary (withheld by employer) percent ((approx — confirm; older sources cite 4%)) percent (approx — confirm; older sources cite 4%) (Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/))
Combined social security rate — 14% of gross salary (8% employer + 6% employee) percent ((approx — confirm)) percent (approx — confirm) (Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/))
Contribution wage base — Gross salary; confirm whether any cap or floor applies ((approx — confirm cap/floor)) (approx — confirm cap/floor) (Lei do Sistema de Seguranca Social / INSS regulations)
Contribution remittance deadline — By the 15th of the month following the month of salary payment ((approx — confirm)) (approx — confirm) (Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/))
Payroll income tax withholding (PAYE-equivalent) — Employers withhold IRS from employee wages and remit it to the Tax Directorate (Codigo do IRS (Sao Tome and Principe))
INSS registration — Employer and employee registration with INSS is mandatory before payroll begins (Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/))
Benefit coverage note — INSS provides pension and related social benefits; health care is generally not covered by INSS ((approx — confirm)) (approx — confirm) (Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/))

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Social security (INSS) and payroll

Employer social security contribution — 8% of gross salary percent ((approx — confirm; older sources cite 6%)) percent (approx — confirm; older sources cite 6%) (Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/))

Employee social security contribution — 6% of gross salary (withheld by employer) percent ((approx — confirm; older sources cite 4%)) percent (approx — confirm; older sources cite 4%) (Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/))

Combined social security rate — 14% of gross salary (8% employer + 6% employee) percent ((approx — confirm)) percent (approx — confirm) (Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/))

Contribution wage base — Gross salary; confirm whether any cap or floor applies ((approx — confirm cap/floor)) (approx — confirm cap/floor) (Lei do Sistema de Seguranca Social / INSS regulations)

Contribution remittance deadline — By the 15th of the month following the month of salary payment ((approx — confirm)) (approx — confirm) (Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/))

Payroll income tax withholding (PAYE-equivalent) — Employers withhold IRS from employee wages and remit it to the Tax Directorate (Codigo do IRS (Sao Tome and Principe))

INSS registration — Employer and employee registration with INSS is mandatory before payroll begins (Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/))

Benefit coverage note — INSS provides pension and related social benefits; health care is generally not covered by INSS ((approx — confirm)) (approx — confirm) (Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/))