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.
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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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 Directorate
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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/)
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