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

# Guinea-Bissau Payroll & Social Contributions

## Social security (INPS) and payroll withholding

- **Employer INPS social-security contribution** — 14% of gross salary percent  _(Instituto Nacional de Previdência Social (INPS) contribution rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/)_
- **Employee INPS social-security contribution** — 8% of gross salary percent  _(Instituto Nacional de Previdência Social (INPS) contribution rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/)_
- **Combined INPS contribution rate** — 22% of gross salary (14% employer + 8% employee) percent  _(Instituto Nacional de Previdência Social (INPS) contribution rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/)_
- **Contribution wage base / ceiling** — No minimum or maximum earnings ceiling reported — contributions apply to full gross salary ((approx — confirm))  _(Instituto Nacional de Previdência Social (INPS) contribution rules — https://www.ssa.gov/policy/docs/progdesc/ssptw/2018-2019/africa/guinea-bissau.html)_
- **Work-accident / occupational risk insurance** — Additional employer surcharge of roughly 2%–10% depending on sector/risk class percent ((approx — confirm sector rates))  _(Instituto Nacional de Previdência Social (INPS) / labour-accident insurance rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/)_
- **Payroll income-tax withholding (PAYE-equivalent)** — Employer withholds IRPS on salaries each month using the progressive IRPS scale  _(Imposto sobre o Rendimento das Pessoas Singulares (IRPS) statute — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/)_
- **Monthly remittance deadline (INPS and withheld IRPS)** — By the 15th of the following month ((approx — confirm))  _(INPS contribution rules; Código Geral Tributário (withholding remittance) — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/)_
- **Periodic payroll statements** — Quarterly statements due within 15 days of quarter-end ((approx — confirm))  _(INPS / DGCI payroll reporting rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/)_
- **Annual payroll/withholding summary filing** — 31 March of the following year ((approx — confirm))  _(DGCI annual payroll reconciliation rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/)_
- **Employer registration obligation** — Employers must register with INPS and obtain a NIF before running payroll  _(INPS registration rules; DGCI NIF rules — https://remotesolutionsafrica.com/payroll-compliance-in-guinea-bissau-understanding-iur-irps-inps-and-nif-requirements/)_

Social security in Guinea-Bissau is administered by the Instituto Nacional de Previdência Social (INPS). Employers withhold both the employee INPS contribution and IRPS (PAYE-equivalent) from wages and remit them, together with the employer contribution, on a monthly basis.

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