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

# Tajikistan Payroll & Social Contributions

## Payroll and social tax

Employers in Tajikistan withhold personal income tax from wages and pay social tax to the State Social Protection Fund. The combined social tax is 26% — 25% borne by the employer and 1% by the employee.

- **Employer social tax rate** — 25% of gross payroll percent  _(Tax Code of the Republic of Tajikistan)_
- **Employee social tax rate** — 1% of gross salary percent  _(Tax Code of the Republic of Tajikistan)_
- **Combined social tax** — 26% (25% employer + 1% employee) percent  _(Tax Code of the Republic of Tajikistan)_
- **Recipient fund** — State Social Protection Fund (pensions, social insurance, employment programs)  _(Tax Code of the Republic of Tajikistan)_
- **Wage base for social tax** — Gross employment remuneration; no statutory cap specified ((approx — confirm))  _(Tax Code of the Republic of Tajikistan)_
- **Income tax withholding (PAYE-equivalent)** — Employer withholds 13% income tax from wages (after allowance and 1% social deduction) percent  _(Tax Code of the Republic of Tajikistan)_
- **Payroll tax remittance deadline** — By the 15th day of the month following the payroll month ((approx — confirm))  _(Tax Code of the Republic of Tajikistan)_
- **Statutory retirement age** — 63 for men, 58 for women ((approx — confirm))  _(Law on Pension Insurance and State Pensions)_
- **Employer registration** — Employers must register with the tax authority and Social Protection Fund before running payroll  _(Tax Code of the Republic of Tajikistan)_

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> **General reference only.** This document does not constitute tax, legal, or
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## 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 `tj-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/tj-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.