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

# Malawi Payroll & Social Contributions

## Payroll withholding and social/pension contributions

- **Overview of payroll withholding and pension obligations** — Employers operate PAYE on employee salaries and must enrol employees in a pension scheme under the Pension Act. There is no broad state social-security payroll tax; the statutory contributory pension is the main payroll-linked contribution.
- **PAYE withholding** — Employers deduct PAYE on the progressive monthly scale and remit to the MRA  _(Taxation Act (Chapter 41:01), Eleventh Schedule (PAYE) — https://www.mra.mw/individuals/what-is-pay-as-you-earn-paye)_
- **PAYE remittance deadline** — By the 14th day of the month following deduction  _(Taxation Act (Chapter 41:01) — https://www.mra.mw/individuals/what-is-pay-as-you-earn-paye)_
- **Employer minimum pension contribution** — 10 percent of pensionable emoluments  _(Pension Act, 2011 — https://workforceafrica.com/malawi-payroll-2025-explaining-paye-tables-and-pensions-for-employers/)_
- **Employee minimum pension contribution** — 5 percent of pensionable emoluments  _(Pension Act, 2011 — https://workforceafrica.com/malawi-payroll-2025-explaining-paye-tables-and-pensions-for-employers/)_
- **Order of operations** — Employee pension contribution is deducted before PAYE is computed  _(Taxation Act (Chapter 41:01) — https://workforceafrica.com/malawi-payroll-2025-explaining-paye-tables-and-pensions-for-employers/)_
- **General social-security payroll tax** — No broad-based national social-insurance payroll tax beyond the statutory pension; the contributory pension scheme is the principal payroll-linked contribution ((approx — confirm any sector-specific levies, e.g. skills development/TEVET levy))  _(Pension Act, 2011)_
- **TEVET levy (skills development)** — 1 percent of basic payroll ((approx — confirm current rate and base))  _(Technical, Entrepreneurial and Vocational Education and Training Act)_
- **Pension contribution remittance** — Contributions remitted to the licensed pension fund within 14 days of month end ((approx — confirm exact remittance window))  _(Pension Act, 2011)_
- **Pensionable emoluments base** — Contributions are calculated on pensionable emoluments (typically basic salary plus specified allowances) ((approx — confirm the definition of pensionable emoluments))  _(Pension Act, 2011)_

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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
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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 `mw-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/mw-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.