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

# Bhutan Payroll & Social Contributions

## Payroll withholding and social security (NPPF)

- **Payroll withholding and social security (NPPF) overview** — Employers withhold PIT on salaries via TDS and remit it to the DRC, and contribute to the National Pension and Provident Fund (NPPF). Contribution rates differ between civil servants and private-sector employees.
- **Salary withholding (PAYE equivalent)** — Employers deduct Tax at Source (TDS) on employee salaries each month and remit to DRC  _(Income Tax Act of the Kingdom of Bhutan 2001 (TDS provisions), https://www.drc.gov.bt/what-is-tds/)_
- **NPPF employee contribution (civil servants)** — 11 percent (of monthly salary)  _(National Pension and Provident Fund Plan Rules and Regulations, https://www.nppf.org.bt/remittance-of-contribution/)_
- **NPPF employer contribution (Government, civil servants)** — 15 percent (of monthly salary)  _(National Pension and Provident Fund Plan Rules and Regulations, https://thebhutanese.bt/nppf-to-propose-major-reforms-to-pension-to-make-it-more-equitable-and-sustainable/)_
- **NPPF total contribution (civil servants)** — 26 percent (of monthly salary (11% employee + 15% employer))  _(National Pension and Provident Fund Plan Rules and Regulations, https://thebhutanese.bt/nppf-to-propose-major-reforms-to-pension-to-make-it-more-equitable-and-sustainable/)_
- **Provident Fund employee contribution (private sector)** — 5 percent (of basic salary ((approx — confirm; varies by employer scheme)))  _(National Pension and Provident Fund Plan Rules and Regulations, https://www.nppf.org.bt/remittance-of-contribution/)_
- **Provident Fund employer contribution (private sector)** — 5 percent (of basic salary (matching employee) ((approx — confirm; varies by employer scheme)))  _(National Pension and Provident Fund Plan Rules and Regulations, https://www.nppf.org.bt/remittance-of-contribution/)_
- **Provident Fund total (private sector)** — 10 percent (of basic salary (5% employee + 5% employer) ((approx — confirm)))  _(National Pension and Provident Fund Plan Rules and Regulations, https://www.nppf.org.bt/remittance-of-contribution/)_
- **NPPF minimum member contribution** — At least 11% of monthly salary for covered members percent  _(National Pension and Provident Fund Plan Rules and Regulations, https://www.nppf.org.bt/remittance-of-contribution/)_
- **TDS / salary tax remittance deadline** — TDS deducted is remitted to DRC by the deadline in the TDS Guidelines (typically within the month/quarter following deduction) ((approx — confirm exact remittance schedule))  _(Income Tax Act of the Kingdom of Bhutan 2001 (TDS provisions))_
- **NPPF contribution remittance** — Employer remits combined employee + employer contributions to NPPF monthly  _(National Pension and Provident Fund Plan Rules and Regulations, https://www.nppf.org.bt/remittance-of-contribution/)_
- **Annual PIT reconciliation** — Employees with income above the threshold file an annual PIT return by 31 March, reconciling TDS already withheld  _(Income Tax Act of the Kingdom of Bhutan 2001, https://www.drc.gov.bt/personal-income-tax-pit/)_

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