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

# Cuba Payroll & Social Contributions

## Social security and payroll contributions

- **Overview of social security and payroll contribution system** — Cuba funds its social-security system through an employer Special Contribution to Social Security and an employee social-security contribution, plus a payroll tax on the use of labour. Rates and the employee wage threshold are set under Law No. 113 and the annual budget laws.  _(Ley No. 113 del Sistema Tributario)_
- **Employer social-security contribution** — 14% of payroll (of which ~12.5% goes to the State Budget) %  _([Ley No. 113 del Sistema Tributario (Contribución a la Seguridad Social)](https://www.cubaheadlines.com/articles/317728))_
- **Employee social-security contribution (base)** — 5% of monthly wages up to 15,000 CUP %  _([Ley No. 113 del Sistema Tributario (Contribución Especial a la Seguridad Social)](https://www.cubaheadlines.com/articles/317728))_
- **Employee social-security contribution (excess)** — 10% on the portion of monthly wages exceeding 15,000 CUP %  _([Ley No. 113 del Sistema Tributario (Contribución Especial a la Seguridad Social)](https://www.cubaheadlines.com/articles/317728))_
- **Employee social-security wage threshold** — 15,000 CUP per month (boundary between the 5% and 10% rates) CUP  _(Ley No. 113 del Sistema Tributario)_
- **Tax on use of labour force** — Employer tax on the use of the workforce (Impuesto por la Utilización de la Fuerza de Trabajo) levied on the wage bill; rate to be confirmed against current budget law ((approx — confirm)) (approx — confirm)  _(Ley No. 113 del Sistema Tributario (Impuesto por la Utilización de la Fuerza de Trabajo))_
- **Payroll income-tax withholding** — Employers withhold personal income tax / the employee social-security contribution from wages and remit to ONAT ((approx — confirm)) (approx — confirm)  _(Ley No. 113 del Sistema Tributario)_
- **Remittance frequency** — Payroll withholdings and contributions are remitted to ONAT monthly ((approx — confirm)) (approx — confirm)  _(Ley No. 113 del Sistema Tributario)_
- **Territorial contribution for local development** — 1% of gross income payable by employing entities (Contribución Territorial para el Desarrollo Local) %  _([Ley No. 113 del Sistema Tributario](https://en.granma.cu/cuba/2025-05-28/dispersed-destinations-of-a-contribution-for-local-development))_

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