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

# Liberia Payroll & Social Contributions

## NASSCORP social security contributions

- **NASSCORP overview** — Employers and employees contribute to NASSCORP, which runs a National Pension Scheme and an Employment Injury Scheme. Expatriate employees are generally not exempt.
- **Employee NASSCORP contribution** — 4% of gross salary (pension scheme) percent  _(NASSCORP Act / Liberia Revenue Code — https://taxsummaries.pwc.com/republic-of-liberia/corporate/other-taxes)_
- **Employer NASSCORP contribution** — 6% of gross salary (4% pension + 2% employment-injury) percent  _(NASSCORP Act / Liberia Revenue Code — https://taxsummaries.pwc.com/republic-of-liberia/corporate/other-taxes)_
- **Employer pension portion** — 4% of gross salary (national pension scheme) percent  _(NASSCORP Act)_
- **Employer employment-injury portion** — 2% of gross salary (employment injury scheme) percent  _(NASSCORP Act)_
- **Expatriate coverage** — Expatriate employees are generally not exempt from NASSCORP contributions  _(NASSCORP Act — https://taxsummaries.pwc.com/republic-of-liberia/corporate/other-taxes)_
- **Payroll income tax withholding (PAYE)** — Employer withholds personal income tax on salaries using the resident progressive bands (or 20% for non-residents)  _(Liberia Revenue Code)_
- **PAYE remittance deadline** — By the 10th day of the month following payment of wages (approx — confirm) (approx — confirm)  _(Liberia Revenue Code)_
- **NASSCORP remittance deadline** — Monthly remittance to NASSCORP, generally by the 10th of the following month (approx — confirm) (approx — confirm)  _(NASSCORP Act)_

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