---
name: st-payroll-social
description: "Source-cited draft: payroll & social contributions for Sao Tome and Principe (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/st-payroll-social"
  jurisdiction: "ST"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Sao Tome and Principe Payroll & Social Contributions

## Social security (INSS) and payroll

- **Employer social security contribution** — 8% of gross salary percent ((approx — confirm; older sources cite 6%)) percent (approx — confirm; older sources cite 6%)  _(Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/))_
- **Employee social security contribution** — 6% of gross salary (withheld by employer) percent ((approx — confirm; older sources cite 4%)) percent (approx — confirm; older sources cite 4%)  _(Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/))_
- **Combined social security rate** — 14% of gross salary (8% employer + 6% employee) percent ((approx — confirm)) percent (approx — confirm)  _(Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/))_
- **Contribution wage base** — Gross salary; confirm whether any cap or floor applies ((approx — confirm cap/floor)) (approx — confirm cap/floor)  _(Lei do Sistema de Seguranca Social / INSS regulations)_
- **Contribution remittance deadline** — By the 15th of the month following the month of salary payment ((approx — confirm)) (approx — confirm)  _(Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/))_
- **Payroll income tax withholding (PAYE-equivalent)** — Employers withhold IRS from employee wages and remit it to the Tax Directorate  _(Codigo do IRS (Sao Tome and Principe))_
- **INSS registration** — Employer and employee registration with INSS is mandatory before payroll begins  _(Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/))_
- **Benefit coverage note** — INSS provides pension and related social benefits; health care is generally not covered by INSS ((approx — confirm)) (approx — confirm)  _(Lei do Sistema de Seguranca Social / INSS regulations (https://www.saotomeexpert.pt/en/sao-tome-and-principe-registering-with-social-security-inss/))_

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