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

# Mongolia Payroll & Social Contributions

## Social insurance and payroll withholding

- **Employer social insurance contribution** — 12.5% to 14.5% of payroll, depending on industry/occupation risk classification percent  _(Social Insurance Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/other-taxes)_
- **Employer contribution breakdown** — 8.5% pension, 1% benefit, 2% health, 0.2% unemployment, 0.8%–2.8% industrial accident/occupational disease percent  _(Social Insurance Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/other-taxes)_
- **Employee social insurance contribution** — 11.5% of salary percent  _(Social Insurance Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/other-taxes)_
- **Employee contribution monthly cap** — MNT 910,800 per month (cap applies once monthly salary exceeds MNT 7,920,000) MNT  _(Social Insurance Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/other-taxes)_
- **Payroll PIT withholding (PAYE-equivalent)** — Employers withhold PIT at 10%–20% progressive rates for residents and a flat 20% for non-residents  _(Personal Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/other-taxes)_
- **PIT withholding remittance deadline** — By the 10th day of the following month  _(Personal Income Tax Law of Mongolia — https://taxsummaries.pwc.com/mongolia/individual/tax-administration)_
- **Social insurance remittance** — Contributions are reported and paid monthly to the social insurance authority ((approx — confirm exact monthly due date))  _(Social Insurance Law of Mongolia — https://taxsummaries.pwc.com/mongolia/corporate/other-taxes)_

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