Employer Tax Contributions

Tax Type	Rate	Base
Wage Income Tax (PAYE) - Resident	0% up to $500 monthly; 10% over $500 monthly	Employee's gross salary
Wage Income Tax (PAYE) - Non-Resident	10% (flat rate)	Total monthly salary
Social Security Contribution (Employer)	6%	Employee's gross salary
Social Security Contribution (Employee)	4% (withheld by employer)	Employee's gross salary

Filing & Compliance

• Monthly PAYE and Social Security contributions are due by the 15th day of the following month.
• Employers must provide employees with an annual statement of income and withheld taxes.
• Annual Employer Wage Income Tax Withholding Form is due by March 31st following the end of the tax year.

Income Tax Brackets

Income Range (USD Monthly)	Tax Rate
Up to $500	0%
More than $500	10%

Non-residents are taxed at a flat rate of 10% on total monthly salary, with no tax-free threshold.

Employee Contributions

Deduction Type	Rate	Cap
Social Security	4%	Based on gross salary, including basic pay, allowances, and bonuses.

Personal Allowances

• A tax-free threshold applies to the first portion of monthly income.
• No specific personal deductions are generally available for employment income.
• A personal tax credit of $10 per month against wages income tax payable may be allowed for residents.