---
name: ss-payroll-social
description: "Source-cited draft: payroll & social contributions for South Sudan (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/ss-payroll-social"
  jurisdiction: "SS"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# South Sudan Payroll & Social Contributions

## Payroll withholding and social security

- **Payroll withholding and social security administration** — Employers withhold personal income tax monthly (PAYE-equivalent) on wages and remit it to the SSRA. Social security is administered by the National Social Insurance Fund (NSIF), to which both employer and employee contribute.
- **Payroll income tax withholding (PAYE-equivalent)** — Employer withholds PIT monthly using the progressive PIT bands (0% / 5% / 10% / 15% / 20%)  _(Taxation Act, 2009, Chapter on Withholding on Wages)_
- **PAYE remittance deadline** — Monthly, by the 15th of the following month (approx — confirm exact day)  _(Taxation Act, 2009)_
- **NSIF employer contribution** — 17 percent of gross salary (approx — confirm; some sources cite different splits)  _([National Social Insurance Fund Act (https://nationalsif.netlify.app/employers)](https://nationalsif.netlify.app/employers))_
- **NSIF employee contribution** — 8 percent of gross salary (approx — confirm)  _([National Social Insurance Fund Act (https://nationalsif.netlify.app/employers)](https://nationalsif.netlify.app/employers))_
- **Total NSIF contribution** — 25 percent of gross salary (17% employer + 8% employee) (approx — confirm)  _([National Social Insurance Fund Act (https://nationalsif.netlify.app/employers)](https://nationalsif.netlify.app/employers))_
- **NSIF contribution base** — Employee gross salary (approx — confirm whether any wage cap or floor applies)  _(National Social Insurance Fund Act)_
- **Employer registration obligation** — All employers must register with NSIF and remit contributions for employees  _([National Social Insurance Fund Act (https://nationalsif.netlify.app/employers)](https://nationalsif.netlify.app/employers))_
- **NSIF remittance frequency** — Monthly (approx — confirm exact due date)  _(National Social Insurance Fund Act)_
- **Rate-setting authority** — NSIF contribution rates subject to review by the NSIF Board of Trustees and Ministry of Labour  _(National Social Insurance Fund Act)_

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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
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 `ss-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ss-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.