---
name: ao-payroll-social
description: "Source-cited draft: payroll & social contributions for Angola (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/ao-payroll-social"
  jurisdiction: "AO"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Angola Payroll & Social Contributions

## Social security and payroll withholding

- **Employer social security contribution** — 8% of gross remuneration percent  _(Lei de Bases da Proteccao Social (Social Security Law) - https://taxsummaries.pwc.com/angola/corporate/other-taxes)_
- **Employee social security contribution** — 3% of gross remuneration percent  _(Lei de Bases da Proteccao Social (Social Security Law) - https://taxsummaries.pwc.com/angola/corporate/other-taxes)_
- **Employee social security contribution (retired employees)** — 8% of gross remuneration percent (approx — confirm)  _(Lei de Bases da Proteccao Social (Social Security Law) - https://taxsummaries.pwc.com/angola/corporate/other-taxes)_
- **Contribution base** — Gross monthly remuneration; no published statutory ceiling on the base (approx — confirm)  _(Lei de Bases da Proteccao Social (Social Security Law) - https://taxsummaries.pwc.com/angola/corporate/other-taxes)_
- **Payroll income tax withholding (PAYE)** — Employer withholds IRT monthly under the progressive IRT bands (0% to 25%)  _(Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income)_
- **IRT remittance deadline** — By the end of the month following the month of payment (approx — confirm)  _(Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income)_
- **Social security remittance deadline** — By the 10th day of the month following the month of the contributions (approx — confirm)  _(Lei de Bases da Proteccao Social (Social Security Law) - https://taxsummaries.pwc.com/angola/corporate/other-taxes)_
- **Social security coverage** — Family protection, pension (old-age, disability, survivors), and unemployment protection  _(Lei de Bases da Proteccao Social (Social Security Law) - https://taxsummaries.pwc.com/angola/corporate/other-taxes)_

Angola's social security (INSS) is funded by combined employer and employee contributions on gross remuneration, covering family, pension, and unemployment protection. Employers also operate IRT withholding (PAYE) on employees' salaries.

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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 `ao-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ao-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.