Equatorial Guinea

Payroll Social in Equatorial Guinea

Payroll in Equatorial Guinea for tax year 2026. Covers employer withholding of Impuesto sobre Sueldos y Salarios under Ley 1/2024 General Tributaria, the monthly return and form, the annual pay statement, benefits in kind, exceptional pay, non-resident staff, and INSESO and Work Protection Fund contributions. Use for questions such as how do I run payroll in Equatorial Guinea, when is salary tax due, what form do I use, what are INSESO rates, how are expatriates taxed, and how are benefits valued. Applies to employers, public bodies, international organisations and diplomatic missions paying staff. Social contribution rates could not be read from an official source and are marked unverified.