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

# Libya Payroll & Social Contributions

## Social security and payroll contributions

- **Social security and payroll contributions overview** — Social security contributions are payable by everyone working in Libya, including expatriates, computed on gross income and withheld by the employer. Personal income tax is also withheld at source under a PAYE-style mechanism.
- **Employee social security contribution** — 5.125% percent (of gross income)  _(Social Security Law No. 13 of 1980 — https://taxsummaries.pwc.com/libya/corporate/other-taxes)_
- **Employer social security contribution (Libyan entity)** — 14.350% percent (of gross income)  _(Social Security Law No. 13 of 1980 — https://taxsummaries.pwc.com/libya/corporate/other-taxes)_
- **Employer social security contribution (foreign branch)** — 15.375% percent (of gross income)  _(Social Security Law No. 13 of 1980 — https://taxsummaries.pwc.com/libya/corporate/other-taxes)_
- **Public treasury contribution** — 1.025% percent (of gross income)  _(Social Security Law No. 13 of 1980 — https://taxsummaries.pwc.com/libya/corporate/other-taxes)_
- **Contribution base** — Computed on gross income / gross salary; no published cap ((approx — confirm))  _(Social Security Law No. 13 of 1980 — https://taxsummaries.pwc.com/libya/individual/other-taxes)_
- **Social security remittance deadline** — Withheld by the employer and payable monthly, within ten days after month-end  _(Social Security Law No. 13 of 1980 — https://taxsummaries.pwc.com/libya/individual/taxes-on-personal-income)_
- **Coverage of expatriates** — Social security is payable by all persons working in Libya, including expatriates  _(Social Security Law No. 13 of 1980 — https://taxsummaries.pwc.com/libya/individual/other-taxes)_
- **Payroll income tax withholding (PAYE-equivalent)** — Employers withhold personal income tax (5%/10%) at source from salaries and remit it monthly  _(Income Tax Law No. 7 of 2010 — https://taxsummaries.pwc.com/libya/individual/taxes-on-personal-income)_
- **Social Unity (Solidarity) Fund** — 1% percent (of monthly gross salary, collected via payroll by the Tax Department)  _(Income Tax Law No. 7 of 2010 — https://taxsummaries.pwc.com/libya/individual/taxes-on-personal-income)_
- **Stamp duty on net salaries** — 0.5% percent (on net salaries)  _(Stamp Duty Law — https://taxsummaries.pwc.com/libya/individual/other-taxes)_

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version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

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