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

# Qatar Payroll & Social Contributions

## Social insurance and payroll contributions

- **Payroll income tax withholding (PAYE-equivalent)** — None — there is no income tax withholding on employee salaries  _([Income Tax Law No. 24 of 2018](https://taxsummaries.pwc.com/qatar/corporate/other-taxes))_
- **Social insurance scope** — Applies to Qatari (and GCC) national employees in public and private sectors; expatriate (non-Qatari) employees are excluded  _([Social Insurance Law No. 1 of 2022](https://www.tamimi.com/news/new-social-security-law/))_
- **Total social insurance contribution** — 21% percent (of the contributory wage)  _([Social Insurance Law No. 1 of 2022](https://www.tamimi.com/news/new-social-security-law/))_
- **Employee social insurance contribution (Qatari nationals)** — 7% percent (of the contributory wage)  _([Social Insurance Law No. 1 of 2022](https://www.tamimi.com/news/new-social-security-law/))_
- **Employer social insurance contribution (Qatari nationals)** — 14% percent (of the contributory wage)  _([Social Insurance Law No. 1 of 2022](https://www.tamimi.com/news/new-social-security-law/))_
- **Contributory wage base** — Basic salary plus social and housing allowance  _([Social Insurance Law No. 1 of 2022](https://www.tamimi.com/news/new-social-security-law/))_
- **Contributory wage cap** — QAR 100,000 per month (existing enrolments above this amount may be grandfathered) QAR/month  _([Social Insurance Law No. 1 of 2022](https://www.tamimi.com/news/new-social-security-law/))_
- **Employer contributions for non-Qatari (expat) employees** — None — no social security contributions are due for expatriate employees (end-of-service gratuity is a separate Labour Law obligation)  _([Labour Law No. 14 of 2004](https://taxsummaries.pwc.com/qatar/corporate/other-taxes))_
- **Contribution remittance deadline** — By the 5th day of the month following the month for which contributions are payable  _([Social Insurance Law No. 1 of 2022](https://www.tamimi.com/news/new-social-security-law/))_

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