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

# Guinea Payroll & Social Contributions

## Social security (CNSS) and payroll withholding

Employers in Guinea register with the Caisse Nationale de Sécurité Sociale (CNSS) and withhold both the employee social-security share and IRPP at source. The exact branch split and salary ceiling vary by regulation and are flagged for confirmation.

- **Total employer social-security contribution** — 18% of gross salary (CNSS branches combined) percent (approx — confirm)  _(Code de la Sécurité Sociale — Caisse Nationale de Sécurité Sociale (CNSS) (https://tradingeconomics.com/guinea/social-security-rate))_
- **Total employee social-security contribution** — 5% of gross salary percent (approx — confirm)  _(Code de la Sécurité Sociale — Caisse Nationale de Sécurité Sociale (CNSS) (https://tradingeconomics.com/guinea/social-security-rate-for-employees))_
- **Employee pension (old-age) share** — 2.5% of gross salary percent (approx — confirm)  _(Code de la Sécurité Sociale — Caisse Nationale de Sécurité Sociale (CNSS))_
- **Employer pension (old-age) share** — 4% of gross salary percent (approx — confirm)  _(Code de la Sécurité Sociale — Caisse Nationale de Sécurité Sociale (CNSS))_
- **Employer health/medical branch share** — Around 6.5% of gross salary percent (approx — confirm)  _(Code de la Sécurité Sociale — Caisse Nationale de Sécurité Sociale (CNSS))_
- **Employer family allowances + work-injury share** — Around 6% + 4% of gross salary (family allowances and occupational risk) percent (approx — confirm)  _(Code de la Sécurité Sociale — Caisse Nationale de Sécurité Sociale (CNSS))_
- **Monthly contribution ceiling (salary cap)** — GNF 2,500,000 per month (cap on the wage base for CNSS contributions) GNF (approx — confirm)  _(Code de la Sécurité Sociale — Caisse Nationale de Sécurité Sociale (CNSS))_
- **Payroll income-tax withholding (PAYE-equivalent)** — Employer withholds IRPP from salaries at source under the progressive bands  _(Code Général des Impôts (CGI) — Impôt sur le Revenu des Personnes Physiques (IRPP) (https://taxatlas.io/country/guinea))_
- **Remittance deadline (withheld IRPP and CNSS)** — Monthly, generally by the 15th of the following month (approx — confirm)  _(Code Général des Impôts (CGI); Code de la Sécurité Sociale)_
- **Contribution wage base** — Gross salary including most cash benefits, up to the monthly ceiling (approx — confirm)  _(Code de la Sécurité Sociale — Caisse Nationale de Sécurité Sociale (CNSS))_

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