Employer Tax Contributions

Tax Type	Rate	Base
PAYE (Pay As You Earn)	Progressive: 0-25% (residents) / 5-25% (non-residents)	Employee's taxable income
Training Levy	0.2% (turnover BWP 250,000 to BWP 2 billion); 0.05% (turnover over BWP 2 billion)	Company's annual turnover (for businesses exceeding BWP 250,000 turnover)
Workers' Compensation Insurance	0.3% - 3%	Annual payroll, based on industry risk
Pension Contributions	Typically 10-15% (private sector employer contribution)	Employee's salary

Filing & Compliance

• Employers must register with the Botswana Unified Revenue Service (BURS) for tax purposes and obtain a Tax Identification Number (TIN).
• Monthly PAYE returns must be submitted to BURS by the 15th of the following month.
• Annual PAYE returns (Form ITW-10) must be filed by July 31st, and ITW-8 certificates issued to employees.

Income Tax Brackets

Income Range (BWP)	Tax Rate
0 - 48,000	0%
48,001 - 84,000	5%
84,001 - 120,000	12.5%
Above 120,000	25%

Employee Contributions

Deduction Type	Rate	Cap
Pension Contributions (Public Sector - BPOPF)	5%	None stated
Pension Contributions (Private Sector - voluntary)	5% (common)	15% of earned income
Workers' Compensation Fund	Varies by industry/employees	None stated

Personal Allowances

• A tax-free allowance of BWP 48,000 is incorporated into the individual tax table for residents.
• Contributions to an approved retirement benefits scheme are deductible up to a maximum of 15% of earned income.
• Medical aid contributions to a registered scheme are generally tax-deductible.