---
name: cv-payroll-social
description: "Source-cited draft: payroll & social contributions for Cape Verde (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/cv-payroll-social"
  jurisdiction: "CV"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Cape Verde Payroll & Social Contributions

## Social security (INPS) and payroll

Social security in Cape Verde is administered by the Instituto Nacional de Previdencia Social (INPS), funded by employer and employee contributions on gross salary. Employers also withhold IRPS from wages each month.

- **Employer social security contribution** — 16% of gross salary %  _([Lei das Contribuicoes para a Previdencia Social (INPS)](https://taxsummaries.pwc.com/cabo-verde/corporate/other-taxes))_
- **Employee social security contribution** — 8.5% of gross salary %  _([Lei das Contribuicoes para a Previdencia Social (INPS)](https://taxsummaries.pwc.com/cabo-verde/corporate/other-taxes))_
- **Total social security contribution** — 24.5% of gross salary (16% employer + 8.5% employee) %  _([Lei das Contribuicoes para a Previdencia Social (INPS)](https://taxsummaries.pwc.com/cabo-verde/corporate/other-taxes))_
- **Contribution wage base** — Contributions are levied on gross salary; no statutory upper ceiling is generally applied ((approx — confirm))  _(Lei das Contribuicoes para a Previdencia Social (INPS))_
- **Payroll income-tax withholding (PAYE-equivalent)** — Employers withhold IRPS at source (retencao na fonte) from employee salaries each month  _(Codigo do IRPS (Personal Income Tax Code))_
- **INPS contribution remittance deadline** — By the 15th of the month following the payroll month, via the INPS portal ((approx — confirm))  _([Lei das Contribuicoes para a Previdencia Social (INPS)](https://remotepeople.com/countries/cabo-verde/hire-employees/payroll-tax/))_
- **Withheld IRPS remittance deadline** — Withheld IRPS is remitted to the DGI monthly, typically by the 15th of the following month ((approx — confirm))  _(Codigo do IRPS (Personal Income Tax Code))_
- **Employer social security under REMPE** — The 4% single special tax for micro/small companies replaces employer social-security contributions %  _([Regime Especial das Micro e Pequenas Empresas (REMPE)](https://taxsummaries.pwc.com/cabo-verde/corporate/taxes-on-corporate-income))_

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---

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