Source-cited draft: payroll & social contributions for Eswatini (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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Use OpenAccountants for Payroll & Social Contributions in Eswatini.
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Every figure is drawn from this Tax Guide and cited to its source.
PAYE (employee tax)
Employers must withhold income tax from remuneration using the prescribed Employees' Tax Deduction TablesIncome Tax Order, 1975View source ↗
PAYE remittance deadline
Within 7 days after the end of the month of paymentIncome Tax Order, 1975View source ↗
ENPF employee contribution rate
5% of pensionable pay (up to the monthly ceiling)National Provident Fund Order, 1974 / ENPF Legal Notice No. 5 of 2025View source ↗
ENPF employer contribution rate
5% of pensionable pay (up to the monthly ceiling)National Provident Fund Order, 1974 / ENPF Legal Notice No. 5 of 2025View source ↗
ENPF monthly wage ceiling (2025)
SZL 4,000 per month (increased from SZL 3,700)ENPF Legal Notice No. 5 of 2025View source ↗
ENPF maximum monthly contribution per party (2025)
SZL 200 each from employee and employer (SZL 400 combined)ENPF Legal Notice No. 5 of 2025View source ↗
ENPF ceiling adjustment plan
Ceiling is being raised in stages over 2025–2029 (e.g. SZL 4,300/month and SZL 215 each from January 2026)ENPF Legal Notice No. 5 of 2025View source ↗
ENPF contribution remittance
Contributions are remitted monthly to the Eswatini National Provident Fund ((approx — confirm exact monthly due date))National Provident Fund Order, 1974View source ↗
Graded tax
A nominal flat graded (poll) tax has historically applied to adult residents; confirm whether it is still levied and at what amount ((approx — confirm current status/amount))Graded Tax Act
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Employers operate PAYE on employee remuneration and contribute, alongside employees, to the Eswatini National Provident Fund (ENPF). 2025 ENPF figures reflect the multi-year ceiling adjustment under Legal Notice No. 5 of 2025.
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Other Eswatini computations in the OpenAccountants Tax Library.