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

# Gambia Payroll & Social Contributions

## Social security contributions and payroll withholding

Payroll obligations in The Gambia comprise PAYE withholding (remitted to the GRA) and social security contributions administered by the Social Security and Housing Finance Corporation (SSHFC), which runs the National Provident Fund, Federated Pension Scheme and Industrial Injuries Compensation Fund. These figures are a draft to confirm with a licensed Gambian accountant.

- **National Provident Fund (NPF) total contribution** — 15% of basic salary percent  _([National Provident Fund (SSHFC) regulations](https://www.sshfc.gm/national-provident-fund))_
- **NPF employer contribution** — 10% of basic salary percent  _([National Provident Fund (SSHFC) regulations](https://www.sshfc.gm/national-provident-fund))_
- **NPF employee contribution** — 5% of basic salary percent  _([National Provident Fund (SSHFC) regulations](https://www.sshfc.gm/national-provident-fund))_
- **Federated Pension Scheme (FPS) contribution** — 15% of gross salary, paid entirely by the employer percent (approx — applies to covered employers; confirm applicability)  _([Federated Pension Scheme (SSHFC) regulations](https://www.sshfc.gm/federated-pension-scheme))_
- **Industrial Injuries Compensation Fund (IICF) contribution** — 1% of gross salary, capped at D15.00 for salaries of D1,500.00 and above, paid by the employer percent  _([Industrial Injuries Compensation Fund (SSHFC) regulations](https://www.sshfc.gm/))_
- **Contribution wage base** — NPF on basic salary; FPS on gross salary (basic plus fixed allowances) (approx — confirm)  _(National Provident Fund (SSHFC) regulations)_
- **PAYE payroll withholding** — Employers withhold income tax on employment income under the progressive PAYE bands; threshold D3,000/month (D36,000/year)  _([Income and Value Added Tax Act](https://www.gra.gm/calculators/pay-as-you-earn-paye-))_
- **PAYE remittance deadline** — Within 15 days after the end of the month  _([Income and Value Added Tax Act](https://www.gra.gm/domestic-faqs))_
- **Expatriate payroll tax (ECOWAS nationals)** — D10,000 per expatriate GMD  _([Income and Value Added Tax Act](https://www.gra.gm/domestic-faqs))_
- **Expatriate payroll tax (non-ECOWAS nationals)** — D50,000 per expatriate GMD  _([Income and Value Added Tax Act](https://www.gra.gm/domestic-faqs))_
- **SSHFC contribution remittance** — Monthly to the SSHFC (approx — confirm exact due date)  _(Social Security and Housing Finance Corporation Act)_

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