---
name: gq-payroll-social
description: "Source-cited draft: payroll & social contributions for Equatorial 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/gq-payroll-social"
  jurisdiction: "GQ"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Equatorial Guinea Payroll & Social Contributions

## Social security and payroll contributions

- **Employer INSESO contribution** — 21.5% of gross salary percent  _(Social Security Law of Equatorial Guinea (INSESO), https://taxsummaries.pwc.com/equatorial-guinea/corporate/other-taxes)_
- **Employer Work Protection Fund (WPF) contribution** — 1% of gross salary percent  _(Work Protection Fund regulations, Equatorial Guinea, https://taxsummaries.pwc.com/equatorial-guinea/corporate/other-taxes)_
- **Employee INSESO contribution** — 4.5% of net salary percent  _(Social Security Law of Equatorial Guinea (INSESO), https://taxsummaries.pwc.com/equatorial-guinea/corporate/other-taxes)_
- **Employee Work Protection Fund (WPF) contribution** — 0.5% of net salary percent  _(Work Protection Fund regulations, Equatorial Guinea, https://taxsummaries.pwc.com/equatorial-guinea/corporate/other-taxes)_
- **Total employer social contribution** — 22.5% of gross salary (21.5% INSESO + 1% WPF) percent  _(Social Security Law of Equatorial Guinea; Work Protection Fund regulations, https://taxsummaries.pwc.com/equatorial-guinea/corporate/other-taxes)_
- **Total employee social contribution** — 5% of net salary (4.5% INSESO + 0.5% WPF) percent  _(Social Security Law of Equatorial Guinea; Work Protection Fund regulations, https://taxsummaries.pwc.com/equatorial-guinea/corporate/other-taxes)_
- **Contribution wage base / cap** — No statutory ceiling published in consulted sources (approx — confirm whether a contribution ceiling applies)  _(Social Security Law of Equatorial Guinea (INSESO))_
- **Payroll income-tax withholding (PAYE-equivalent)** — Employer withholds personal income tax on salaries at source per the IRPF progressive scale  _(General Tax Code of Equatorial Guinea (Personal Income Tax), https://taxsummaries.pwc.com/equatorial-guinea/individual/taxes-on-personal-income)_
- **Payroll / social contribution remittance** — Monthly remittance to the tax authority and INSESO, generally within 15 days of the following month (approx — confirm exact monthly deadline)  _(General Tax Code of Equatorial Guinea; Social Security Law of Equatorial Guinea)_

Employers and employees contribute to the National Institute of Social Security (INSESO) and the Work Protection Fund (WPF). Employment income tax is withheld by the employer at source.

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> **General reference only.** This document does not constitute tax, legal, or
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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 `gq-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/gq-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.