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

# Seychelles Payroll & Social Contributions

## Seychelles Pension Fund contributions

- **Seychelles Pension Fund (SPF)** — Social security in Seychelles is the Seychelles Pension Fund (SPF), a mandatory contributory scheme funded by matched employer and employee contributions on gross salary. Income tax is collected separately by the SRC. Confirm current rates with SPF.
- **Employee SPF contribution** — 5% of gross monthly salary % (approx — confirm)  _(Seychelles Pension Fund Act — https://pensionfund.sc/mandatory-contribution/)_
- **Employer SPF contribution** — 5% of gross monthly salary (matched) % (approx — confirm)  _(Seychelles Pension Fund Act — https://pensionfund.sc/mandatory-contribution/)_
- **Total mandatory SPF contribution** — 10% of gross monthly salary (5% employee + 5% employer), from 1 January 2023 % (approx — confirm)  _(Seychelles Pension Fund Act — https://pensionfund.sc/increase-in-mandatory-contribution-rate/)_
- **Scheduled contribution increases** — Combined rate scheduled to rise by 1% every five years, reaching 10.5% by 2035 (approx — confirm)  _(Seychelles Pension Fund Act — https://pensionfund.sc/increase-in-mandatory-contribution-rate/)_
- **Contribution wage base** — Gross monthly salary; confirm whether any statutory ceiling/cap applies (approx — confirm)  _(Seychelles Pension Fund Act — https://pensionfund.sc/mandatory-contribution/)_

## Payroll income-tax withholding

- **Payroll income-tax withholding overview** — Employers withhold income tax (Income and Non-Monetary Benefits Tax) from employees and remit it, alongside SPF contributions, to the relevant authorities.
- **PAYE-equivalent withholding** — Employer withholds income tax on the monthly progressive bands and remits to SRC  _(Income and Non-Monetary Benefits Tax Act — https://src.gov.sc/income-and-non-monetary-benefits-tax/)_
- **Income tax remittance deadline** — Within 21 days of the following month via the Business Activity Statement (BAS)  _(Income and Non-Monetary Benefits Tax Act — https://src.gov.sc/income-and-non-monetary-benefits-tax/)_
- **SPF contribution remittance** — Employer remits combined SPF contributions monthly to the Seychelles Pension Fund (approx — confirm)  _(Seychelles Pension Fund Act — https://pensionfund.sc/mandatory-contribution/)_

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