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

# Eswatini Payroll & Social Contributions

## Payroll withholding and social security (2025)

Employers operate PAYE on employee remuneration and contribute, alongside employees, to the Eswatini National Provident Fund (ENPF). 2025 ENPF figures reflect the multi-year ceiling adjustment under Legal Notice No. 5 of 2025.

- **PAYE (employee tax)** — Employers must withhold income tax from remuneration using the prescribed Employees' Tax Deduction Tables  _([Income Tax Order, 1975](https://www.ers.org.sz/IncomeTax/Paye))_
- **PAYE remittance deadline** — Within 7 days after the end of the month of payment  _([Income Tax Order, 1975](https://www.ers.org.sz/IncomeTax/Paye))_
- **ENPF employee contribution rate** — 5% of pensionable pay (up to the monthly ceiling) percent  _([National Provident Fund Order, 1974 / ENPF Legal Notice No. 5 of 2025](https://enpf.co.sz/employers/))_
- **ENPF employer contribution rate** — 5% of pensionable pay (up to the monthly ceiling) percent  _([National Provident Fund Order, 1974 / ENPF Legal Notice No. 5 of 2025](https://enpf.co.sz/employers/))_
- **ENPF monthly wage ceiling (2025)** — SZL 4,000 per month (increased from SZL 3,700) SZL/month  _([ENPF Legal Notice No. 5 of 2025](https://www.payspace.com/blog/eswatini-enpf-rate-increase-january-2025/))_
- **ENPF maximum monthly contribution per party (2025)** — SZL 200 each from employee and employer (SZL 400 combined) SZL/month  _([ENPF Legal Notice No. 5 of 2025](https://www.payspace.com/blog/eswatini-enpf-rate-increase-january-2025/))_
- **ENPF ceiling adjustment plan** — Ceiling is being raised in stages over 2025–2029 (e.g. SZL 4,300/month and SZL 215 each from January 2026)  _([ENPF Legal Notice No. 5 of 2025](https://www.payspace.com/blog/eswatini-enpf-rate-increase))_
- **ENPF contribution remittance** — Contributions are remitted monthly to the Eswatini National Provident Fund ((approx — confirm exact monthly due date))  _([National Provident Fund Order, 1974](https://enpf.co.sz/employers/))_
- **Graded tax** — A nominal flat graded (poll) tax has historically applied to adult residents; confirm whether it is still levied and at what amount ((approx — confirm current status/amount))  _(Graded Tax 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 `sz-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/sz-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.