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

# Gabon Payroll & Social Contributions

## Social security and payroll contributions

- **Total employer social contribution rate** — Approximately 20.1% of taxable salary (CNSS + CNAMGS combined) %  _(Code de la Sécurité Sociale (Gabon) — CNSS/CNAMGS https://taxsummaries.pwc.com/gabon/corporate/other-taxes)_
- **Employer — CNSS family allowances** — 8% %  _(Code de la Sécurité Sociale (Gabon) — CNSS https://taxsummaries.pwc.com/gabon/corporate/other-taxes)_
- **Employer — CNSS work injuries** — 3% %  _(Code de la Sécurité Sociale (Gabon) — CNSS https://taxsummaries.pwc.com/gabon/corporate/other-taxes)_
- **Employer — CNSS retirement pensions** — 5% %  _(Code de la Sécurité Sociale (Gabon) — CNSS https://taxsummaries.pwc.com/gabon/corporate/other-taxes)_
- **Employer — CNAMGS health (evacuation 0.6% + medication 2% + hospitalization 1.5%)** — 4.1% total (0.6% + 2% + 1.5%) %  _(CNAMGS (Gabon) https://taxsummaries.pwc.com/gabon/corporate/other-taxes)_
- **Employee — CNSS contribution** — 2.5% %  _(Code de la Sécurité Sociale (Gabon) — CNSS https://taxsummaries.pwc.com/gabon/individual/other-taxes)_
- **Employee — CNAMGS contribution** — 2% %  _(CNAMGS (Gabon) https://taxsummaries.pwc.com/gabon/individual/other-taxes)_
- **Total employee social contribution rate** — Approximately 4.5% (2.5% CNSS + 2% CNAMGS) %  _(Code de la Sécurité Sociale (Gabon) https://taxsummaries.pwc.com/gabon/individual/other-taxes)_
- **CNSS contribution wage ceiling** — XAF 18,000,000 per year (XAF 1,500,000 per month) XAF  _(Code de la Sécurité Sociale (Gabon) — CNSS https://taxsummaries.pwc.com/gabon/corporate/other-taxes)_
- **CNAMGS contribution wage ceiling** — XAF 2,500,000 per month XAF  _(CNAMGS (Gabon) https://taxsummaries.pwc.com/gabon/corporate/other-taxes)_
- **Salary IRPP withholding (PAYE-equivalent)** — Employer withholds IRPP monthly at source from salaries using the progressive scale  _(Code Général des Impôts (Gabon) — IRPP https://taxsummaries.pwc.com/gabon/individual/taxes-on-personal-income)_
- **Complementary salary tax (TCTS) withholding** — 5% on salary above XAF 150,000/month, withheld by employer %  _(Code Général des Impôts (Gabon) — TCTS https://taxsummaries.pwc.com/gabon/individual/taxes-on-personal-income)_
- **Payroll withholding remittance deadline** — Withheld IRPP/TCTS and social contributions remitted monthly, generally by the 15th of the following month ((approx — confirm exact due day))  _(Code Général des Impôts (Gabon); Code de la Sécurité Sociale (Gabon) https://taxsummaries.pwc.com/gabon/corporate/tax-administration)_

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