Source-cited draft: payroll & social contributions for Tonga (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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PAYE income tax withholding
Employer withholds income tax monthly using the prescribed progressive rate tableIncome Tax Act 2007View source ↗
Employee retirement fund contribution
5National Retirement Benefit Fund ActView source ↗
Employer retirement fund contribution
5National Retirement Benefit Fund ActView source ↗
Total combined retirement contribution
10% of gross salary (5% employer + 5% employee)National Retirement Benefit Fund ActView source ↗
Contribution wage base
Calculated as a percentage of the employee's gross salary/earningsNational Retirement Benefit Fund Act
Separate payroll tax
No separate general payroll tax beyond PAYE income tax withholding and retirement contributionsIncome Tax Act 2007
Monthly PAYE remittance deadline
By the 15th day of the following monthIncome Tax Act 2007 (https://www.rivermate.com/guides/tonga/taxes)
Annual PAYE reconciliation
Typically due by 31 March (employer year-end reconciliation)Income Tax Act 2007View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Employers withhold income tax under PAYE and remit compulsory retirement fund contributions to Tonga's national retirement fund. Contribution rates differ between secondary sources and MUST be confirmed with the fund and the Ministry of Revenue and Customs.
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Other Tonga computations in the OpenAccountants Tax Library.