Employer Tax Contributions

Tax Type	Rate	Base
Social Security (Employer)	6%	Employee's gross salary
Social Security (Employee)	6%	Employee's gross salary
Income Tax (PAYE)	Progressive (e.g., 5% to 20%)	Employee's taxable income

Filing & Compliance

• Monthly remittance and reporting for PAYE and social security: 15th day of the following month.
• Annual returns for total remuneration, tax, and social security contributions: March 31st of the following year.
• Employers must accurately calculate, withhold, and remit taxes and contributions.

Income Tax Brackets

Income Range	Tax Rate
0 - 10,000 ERN	5%
10,001 - 30,000 ERN	10%
30,001 - 60,000 ERN	15%
60,001+ ERN	20%

Employee Contributions

Deduction Type	Rate	Cap
Social Security	6% of gross salary	No cap specified

Personal Allowances

• Personal allowance: ERN 2,000 per month.
• May include pension contributions.
• May include medical expenses.