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

# Belize Payroll & Social Contributions

## Belize Payroll & Social Contributions

## Social security and payroll contributions

Belize requires Social Security Board (SSB) contributions on insurable weekly earnings, with the employer bearing the larger share. Income tax on employment income is withheld by employers (PAYE) and remitted to the Belize Tax Service.

## Social security and payroll contributions

- **Total SSB contribution rate** — 10% of insurable earnings (combined employer + employee) percent  _(Social Security Act (https://socialsecurity.org.bz/contributions/))_
- **Employer SSB share** — Larger share of the 10% total (employer pays more than the employee) percent (approx — confirm exact employer percentage by wage band)  _(Social Security Act)_
- **Employee SSB share** — Smaller share of the 10% total, deducted from wages percent (approx — confirm exact employee percentage by wage band)  _(Social Security Act)_
- **Maximum weekly insurable earnings** — BZD 520 per week BZD  _(Social Security Act (https://socialsecurity.org.bz/contributions/))_
- **Low-earner band (under BZD 70/week)** — Insurable earning set at BZD 55: employee BZD 1.03, employer BZD 4.47 (total BZD 5.50) per week BZD (approx — confirm current band schedule)  _(Social Security Act)_
- **Contribution structure** — Wage-band schedule of fixed weekly contributions by earnings bracket up to the BZD 520 ceiling (approx — a move to percentage-of-salary model has been proposed)  _(Social Security Act)_
- **Covered ages** — Employees aged 14 to 65 for each contribution week worked  _(Social Security Act (https://socialsecurity.org.bz/contributions/))_
- **Remittance responsibility** — Employer remits the full contribution (employer share plus employee share deducted from wages)  _(Social Security Act (https://socialsecurity.org.bz/contributions/))_
- **SSB remittance deadline** — Contributions and monthly statement due by the 14th of the following month  _(Social Security Act (https://socialsecurity.org.bz/contribution-due-dates/))_
- **Income tax withholding (PAYE)** — Employers deduct 25% income tax on chargeable employment income (after reliefs) and remit to BTS percent  _(Income and Business Tax Act (Cap. 55))_

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