Payroll Social in Tonga

Payroll & social contributions for Tonga (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Tonga · tax year 2025 · changed 25 Jun 2026

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Key figures: Tonga, 2025

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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 ↗

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Payroll withholding and retirement fund contributions

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.

PAYE income tax withholding — Employer withholds income tax monthly using the prescribed progressive rate table (Income Tax Act 2007)
Employee retirement fund contribution — 5 % of gross salary (approx — confirm; sources vary) (National Retirement Benefit Fund Act)
Employer retirement fund contribution — 5 % of gross salary (approx — confirm; one source cites 7.5% employer) (National Retirement Benefit Fund Act)
Total combined retirement contribution — 10% of gross salary (5% employer + 5% employee) % of gross salary (approx — confirm; an alternative source cites 12.5% total) (National Retirement Benefit Fund Act)
Contribution wage base — Calculated as a percentage of the employee's gross salary/earnings (approx — confirm whether any cap or floor applies) (National Retirement Benefit Fund Act)
Separate payroll tax — No separate general payroll tax beyond PAYE income tax withholding and retirement contributions (approx — confirm) (Income Tax Act 2007)
Monthly PAYE remittance deadline — By the 15th day of the following month ((approx — confirm)) (Income Tax Act 2007 (https://www.rivermate.com/guides/tonga/taxes))
Annual PAYE reconciliation — Typically due by 31 March (employer year-end reconciliation) (approx — confirm) (Income Tax Act 2007)

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Payroll withholding and retirement fund contributions

PAYE income tax withholding — Employer withholds income tax monthly using the prescribed progressive rate table (Income Tax Act 2007)

Employee retirement fund contribution — 5 % of gross salary (approx — confirm; sources vary) (National Retirement Benefit Fund Act)

Employer retirement fund contribution — 5 % of gross salary (approx — confirm; one source cites 7.5% employer) (National Retirement Benefit Fund Act)

Total combined retirement contribution — 10% of gross salary (5% employer + 5% employee) % of gross salary (approx — confirm; an alternative source cites 12.5% total) (National Retirement Benefit Fund Act)

Contribution wage base — Calculated as a percentage of the employee's gross salary/earnings (approx — confirm whether any cap or floor applies) (National Retirement Benefit Fund Act)

Separate payroll tax — No separate general payroll tax beyond PAYE income tax withholding and retirement contributions (approx — confirm) (Income Tax Act 2007)

Monthly PAYE remittance deadline — By the 15th day of the following month ((approx — confirm)) (Income Tax Act 2007 (https://www.rivermate.com/guides/tonga/taxes))

Annual PAYE reconciliation — Typically due by 31 March (employer year-end reconciliation) (approx — confirm) (Income Tax Act 2007)