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

# Jordan Payroll & Social Contributions

## Social security and payroll withholding

Employers in Jordan must register employees with the Social Security Corporation (SSC) and withhold both social security contributions and income tax from payroll. Contributions are split between employer and employee and capped by a monthly wage ceiling.

- **Employer social security contribution** — 14.25% of gross insurable salary percent  _(Social Security Law No. 1 of 2014 (https://www.ssc.gov.jo))_
- **Employee social security contribution** — 7.5% of gross insurable salary percent  _(Social Security Law No. 1 of 2014 (https://www.ssc.gov.jo))_
- **Total social security contribution** — 21.75% of gross insurable salary (14.25% employer + 7.5% employee) percent  _(Social Security Law No. 1 of 2014 (https://www.ssc.gov.jo))_
- **Employee contribution breakdown** — 6.5% pension (old-age, disability, death) + 1% unemployment percent  _(Social Security Law No. 1 of 2014 (https://www.ssc.gov.jo))_
- **Employer contribution coverage** — Pension, maternity, unemployment and work-injury insurance  _(Social Security Law No. 1 of 2014 (https://www.ssc.gov.jo))_
- **High-risk occupation surcharge** — Extra 1% on the employer contribution for high-risk jobs percent  _(Social Security Law No. 1 of 2014 (https://www.ssc.gov.jo))_
- **Maximum insurable monthly wage (ceiling)** — JOD 3,668 for employees who joined on/after 1 May 2010 (2025 figure) JOD  _(Social Security Law No. 1 of 2014 (https://www.ssc.gov.jo))_
- **Minimum insurable wage** — Equal to the national minimum wage (JOD 260 per month) JOD ((approx — confirm current minimum wage))  _(Social Security Law No. 1 of 2014 (https://www.cxcglobal.com/global-hiring-guide/jordan/payroll-and-benefits-in-jordan/))_
- **Payroll income tax withholding (PAYE-equivalent)** — Employers must withhold income tax on salaries at source and remit it to the ISTD  _(Income Tax Law No. 34 of 2014 (https://www.istd.gov.jo/EN))_
- **Social security remittance deadline** — Contributions due monthly, typically by the 15th of the following month ((approx — confirm))  _(Social Security Law No. 1 of 2014 (https://www.ssc.gov.jo))_

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