Employer Tax Contributions

Tax Type	Rate	Base
Social Security	17%	Gross monthly salary
Health Insurance	6%	Gross payroll
Income Tax (PAYE)	0% - 15% (Progressive)	Employee's taxable income
Zakat	Mandatory for Muslims	Funds subject to Sharia provisions

Filing & Compliance

• Monthly remittance of withheld income tax and social security contributions is typically due by the 15th of the following month.
• Employers must provide employees with annual tax certificates summarizing earnings and taxes paid by March 1st of the following year.
• Annual tax reconciliation statements must be submitted to the Tax Administration within 30 days of the end of the tax period.

In Sudan, employee tax deductions are administered in accordance with the Personal Income Tax (PIT) law, overseen by the South Sudan Revenue Authority (SSRA).

Personal Income Tax (PIT)

The PIT is a progressive tax, meaning higher earners pay a larger percentage of their income in tax. Specific income brackets and rates are outlined by the SSRA, typically adjusted annually within the Financial Act. These rates are applied after considering allowable deductions and exemptions.

Deductions and Exemptions

• Pension/Social Security: A deduction of 8% of gross income is typically made as a contribution to the National Social Insurance Fund (NSIF).
• Personal Relief: A personal relief amount, reviewed periodically, may be deducted from the taxable income.
• Other Allowances: Specific allowances and deductions might exist for certain situations, such as housing, transportation, or family circumstances. Check the latest Financial Act and regulations provided by the SSRA for the most up-to-date details.
• Exemptions: Specific exemptions can apply to certain income categories, such as income earned by diplomats, foreign representatives of international organizations, and income below a certain threshold. Further exemptions might exist for specific circumstances as outlined in the Taxation Act and relevant regulations.

Employer Responsibilities

Employers are responsible for withholding the correct amount of PIT from employee salaries and remitting it to the SSRA by the due date. Penalties may apply for late or incorrect filings. The SSRA also mandates that employers provide employees with payslips detailing all earnings and deductions.

Tax Year and Filing

The tax year typically aligns with the calendar year. Employers are usually required to file annual returns summarizing employee income and tax withheld. Employees might also need to file individual tax returns depending on their income sources and specific circumstances. Always verify current regulations and requirements with the SSRA.

Additional Considerations

• Financial Act Updates: Tax laws and regulations, including PIT rates, deductions, and exemptions, are often reviewed and amended annually through the Financial Act. It's crucial to consult the latest Financial Act and related SSRA guidance for the most current information.
• SSRA Resources: The SSRA website provides further details on tax regulations, procedures, and necessary forms. Consulting their resources ensures accurate compliance.
• Professional Advice: Consulting a tax professional or the SSRA directly can offer personalized guidance specific to your situation and ensure compliance with current regulations.

It is important to note that this information is current as of February 5, 2025, and might be subject to change due to updates in tax regulations. Direct consultation with the SSRA is recommended for complete accuracy.