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

# Eritrea Payroll & Social Contributions

## Payroll withholding and social contributions

Employers withhold personal income tax at source on salaries under the Income Tax Proclamation No. 24/2011. Eritrea does not operate a broad, well-documented mandatory national social-security contribution scheme comparable to neighbouring countries; arrangements should be confirmed locally as several figures here are uncertain.

- **Payroll income tax withholding (PAYE-equivalent)** — 2%–30% percent (Employer withholds progressive income tax from monthly salary)  _([Income Tax Proclamation No. 24/2011](https://taxatlas.io/country/eritrea/income-tax))_
- **Payroll tax remittance deadline** — Withheld tax remitted to the Inland Revenue Department monthly (approx — confirm exact day of month)  _(Income Tax Proclamation No. 24/2011)_
- **National social security / pension scheme** — No widely documented mandatory general social-security contribution regime for private-sector employees (approx — confirm; may apply to civil servants/military)  _(Eritrean labour and social welfare legislation)_
- **Employer social-security contribution rate** — Not clearly established for private sector (approx — confirm)  _(Eritrean labour and social welfare legislation)_
- **Employee social-security contribution rate** — Not clearly established for private sector (approx — confirm)  _(Eritrean labour and social welfare legislation)_
- **Contribution wage base / cap** — Not documented (no clear contributory scheme) (approx — confirm)  _(Eritrean labour and social welfare legislation)_
- **National service salary deductions** — National-service obligations may affect remuneration arrangements in practice (approx — non-tax; confirm applicability)  _(National Service Proclamation No. 82/1995)_
- **Diaspora 2% tax interaction** — 2% percent (Eritrean nationals abroad remain liable to the 2% rehabilitation tax outside payroll)  _([Proclamation on the 2% Rehabilitation and Recovery Tax (diaspora tax)](https://rivermate.com/guides/eritrea/taxes))_

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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).

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