---
name: af-payroll-social
description: "Source-cited draft: payroll & social contributions for Afghanistan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/af-payroll-social"
  jurisdiction: "AF"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Afghanistan Payroll & Social Contributions

## Payroll withholding and social contributions

- **Employer withholding and remittance obligation** — Employers withhold monthly salary tax (PAYE-equivalent) from wages under the Income Tax Law 2009 and remit it to the Afghanistan Revenue Department. Afghanistan has no broad mandatory social-security/pension scheme for private-sector employees; a contributory pension exists chiefly for government employees.  _(Income Tax Law 2009)_
- **Salary tax withholding (PAYE-equivalent)** — 0% / 2% / 10%+150 / 20%+8,900 (Employer withholds monthly per the salary tax brackets)  _(Income Tax Law 2009)_
- **Withholding remittance deadline** — Generally within 10 days after the end of the month in which tax was withheld (approx — confirm exact remittance window)  _(Income Tax Law 2009)_
- **Private-sector social security / payroll contributions** — No general mandatory employer/employee social-security or payroll insurance contributions for private-sector workers (approx — confirm; limited schemes may apply)  _(Labour Law of Afghanistan)_
- **Government employee pension contribution** — ~8% of salary (Contributory pension scheme applies to civil servants (employee contribution commonly ~8% of salary) percent (approx — confirm rate and applicability))  _(Pensions Law / Civil Servants Law)_
- **Wage base for salary tax** — Gross monthly cash salary and most taxable benefits/allowances  _(Income Tax Law 2009)_
- **Exempt salary components** — Certain reimbursements and statutory exemptions may be excluded from taxable salary (approx — confirm specific exemptions)  _(Income Tax Law 2009)_
- **Employer reporting** — Employers file salary withholding tax returns and maintain payroll records for ARD  _(Income Tax Law 2009)_
- **Salary tax ceiling/cap** — No upper cap — top 20% band applies to all salary above 100,000 AFN per month AFN  _(Income Tax Law 2009)_

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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `af-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/af-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.