Source-cited draft: payroll & social contributions for Turkmenistan (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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Every figure is drawn from this Tax Guide and cited to its source.
Employer state pension / social insurance contribution
20% of employee remunerationLaw of Turkmenistan on State Pension Insurance — https://rivermate.com/guides/turkmenistan/taxes
Additional compulsory professional pension (hazardous/harmful work)
3.5% of remuneration for qualifying harmful working conditionsLaw of Turkmenistan on State Pension Insurance — https://gsl.org/en/taxes/turkmenistan/
Employee pension contribution
Minimum 2% of remuneration (employee voluntary/mandatory pension participation)Law of Turkmenistan on State Pension Insurance — https://gsl.org/en/taxes/turkmenistan/
Wage base / cap for contributions
No upper salary cap — contributions apply to the full remuneration baseLaw of Turkmenistan on State Pension Insurance — https://rivermate.com/guides/turkmenistan/taxes
Payroll income tax withholding (PAYE-equivalent)
Employer withholds 10% personal income tax from gross salary, after the standard monthly deductionTax Code of Turkmenistan — https://rivermate.com/guides/turkmenistan/taxes
Standard monthly deduction applied in payroll
1,280 TMT per month before the 10% PIT is appliedTax Code of Turkmenistan — https://rivermate.com/guides/turkmenistan/taxes
Payroll tax / contribution remittance deadline
Monthly — typically by a fixed date (e.g. the 15th or 20th) of the month following the payroll periodTax Code of Turkmenistan — https://rivermate.com/guides/turkmenistan/taxes
Foreign employees
Foreign workers are generally subject to the same payroll rules, with treatment affected by tax-residency statusTax Code of Turkmenistan — https://rivermate.com/guides/turkmenistan/taxes
Monthly payroll reporting
Employers file monthly payroll/withholding reports with the State Tax ServiceTax Code of Turkmenistan
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Employers in Turkmenistan fund the state pension/social insurance system through a payroll contribution of around 20% of remuneration, while employees bear a small voluntary/mandatory pension contribution. Employers also act as PIT withholding agents.
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Other Turkmenistan computations in the OpenAccountants Tax Library.