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

# Maldives Payroll & Social Contributions

## Pension contributions and payroll withholding

- **General framework** — The Maldives has no general social-security payroll tax, but employers and employees must contribute to the Maldives Retirement Pension Scheme (MRPS) under the Pension Act (Law No. 8/2009). Income tax is withheld through Employee Withholding Tax (EWT).  _(Maldives Pension Act (Law No. 8/2009))_
- **Total mandatory MRPS contribution** — 14% of pensionable wage %  _(Maldives Pension Act (Law No. 8/2009) — https://pension.gov.mv/en/mrps)_
- **Employer MRPS contribution** — 7% of pensionable wage %  _(Maldives Pension Act (Law No. 8/2009))_
- **Employee MRPS contribution** — 7% of pensionable wage %  _(Maldives Pension Act (Law No. 8/2009))_
- **Mandatory participation** — Employees aged 16 to 65 and their employers must participate  _(Maldives Pension Act (Law No. 8/2009) — https://old.pension.gov.mv/en/scheme/maldives-retirement-pension-scheme-en)_
- **Foreign nationals & self-employed** — May participate in MRPS voluntarily (not mandatory)  _(Maldives Pension Act (Law No. 8/2009))_
- **Pensionable wage base** — Basic salary plus regular allowances paid to the employee (as defined under the Pension Act and regulations) ((approx — confirm exact definition and any cap)) (approx — confirm exact definition and any cap)  _(Maldives Pension Act (Law No. 8/2009))_
- **MRPS contribution remittance deadline** — 15th day of the month following the contribution month, paid to the Maldives Pension Administration Office  _(Maldives Pension Act (Law No. 8/2009) — https://old.pension.gov.mv/en/faq/employers)_
- **Payroll income tax withholding (EWT)** — Employers deduct income tax on monthly remuneration above MVR 60,000 using the progressive personal rate schedule  _(Income Tax Act (Law No. 25/2019) — https://www.mira.gov.mv/Pages/View/ewtoverview)_
- **Employee Withholding Tax remittance deadline** — 15th day of the month following the month of deduction  _([Income Tax Act (Law No. 25/2019)](https://www.mira.gov.mv/Pages/View/ewthowto))_
- **General social-security payroll tax** — None — the Maldives has no broad employer/employee social-security contribution beyond the MRPS pension scheme  _(Maldives Pension Act (Law No. 8/2009))_

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