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

# Botswana Payroll & Social Contributions

## PAYE withholding

Employers operate PAYE — withholding income tax from employee remuneration using the individual tax tables — and remit monthly to BURS.

- **PAYE** — Employers withhold income tax from salary, wages and taxable benefits using the resident/non-resident individual tax tables  _([Income Tax Act (Cap. 52:01)](https://headoffice.app/botswana/blog/botswana-payroll-tax))_
- **PAYE applies above** — BWP 48,000 per year (resident tax-free threshold) BWP  _([Income Tax Act (Cap. 52:01), Second Schedule](https://taxsummaries.pwc.com/botswana/individual/taxes-on-personal-income))_

## Social security / pensions

Botswana has no general mandatory state social-security or national pension contribution. There is no statutory employer/employee social-security payroll levy beyond PAYE.

- **Mandatory social security** — None — no general statutory social-security or national pension contribution for employees or employers  _([PwC Worldwide Tax Summaries — Botswana](https://taxsummaries.pwc.com/botswana/individual/other-taxes))_
- **Occupational pensions** — Workplace pension/provident funds are voluntary/employer-arranged and regulated, not a universal state scheme ((approx — confirm)) (approx — confirm)  _([Retirement Funds Act](https://taxsummaries.pwc.com/botswana/individual/other-taxes))_

## Vocational Training Levy

A separate employer/turnover levy funds vocational training; it is not a payroll deduction but is a standing employer obligation.

- **Vocational Training Levy — up to BWP 2bn turnover** — 0.2% of annual turnover (turnover up to BWP 2 billion) %  _([Vocational Training Act / Value Added Tax Act administration](https://taxsummaries.pwc.com/botswana/corporate/other-taxes))_
- **Vocational Training Levy — above BWP 2bn turnover** — 0.05% on turnover above BWP 2 billion %  _([Vocational Training Act / Value Added Tax Act administration](https://taxsummaries.pwc.com/botswana/corporate/other-taxes))_

## Employer obligations and deadlines

Employers remit PAYE monthly and file annual reconciliations and employee tax certificates after the 30 June year-end.

- **Monthly PAYE remittance** — By the 15th of the month following the deduction, with a monthly PAYE return  _([Income Tax Act (Cap. 52:01)](https://headoffice.app/botswana/blog/botswana-payroll-tax))_
- **Annual PAYE reconciliation (Form ITW10)** — Due by 31 July following the 30 June tax year-end ((approx — confirm current form/date)) (approx — confirm current form/date)  _([Income Tax Act (Cap. 52:01)](https://headoffice.app/botswana/blog/botswana-payroll-tax))_
- **Employee tax certificate (Form ITW8)** — Issued to each employee by 31 March following the tax year-end ((approx — confirm current form/date)) (approx — confirm current form/date)  _([Income Tax Act (Cap. 52:01)](https://headoffice.app/botswana/blog/botswana-payroll-tax))_

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---

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This guide is maintained by the OpenAccountants network — accountants who put
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[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 `bw-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/bw-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.