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

# Turkmenistan Payroll & Social Contributions

## Payroll, social insurance and pension contributions

Employers in Turkmenistan fund the state pension/social insurance system through a payroll contribution of around 20% of remuneration, while employees bear a small voluntary/mandatory pension contribution. Employers also act as PIT withholding agents.

- **Employer state pension / social insurance contribution** — 20% of employee remuneration percent  _(Law of Turkmenistan on State Pension Insurance — https://rivermate.com/guides/turkmenistan/taxes)_
- **Additional compulsory professional pension (hazardous/harmful work)** — 3.5% of remuneration for qualifying harmful working conditions percent (approx — confirm)  _(Law of Turkmenistan on State Pension Insurance — https://gsl.org/en/taxes/turkmenistan/)_
- **Employee pension contribution** — Minimum 2% of remuneration (employee voluntary/mandatory pension participation) percent (approx — confirm)  _(Law of Turkmenistan on State Pension Insurance — https://gsl.org/en/taxes/turkmenistan/)_
- **Wage base / cap for contributions** — No upper salary cap — contributions apply to the full remuneration base (approx — confirm)  _(Law of Turkmenistan on State Pension Insurance — https://rivermate.com/guides/turkmenistan/taxes)_
- **Payroll income tax withholding (PAYE-equivalent)** — Employer withholds 10% personal income tax from gross salary, after the standard monthly deduction percent  _(Tax Code of Turkmenistan — https://rivermate.com/guides/turkmenistan/taxes)_
- **Standard monthly deduction applied in payroll** — 1,280 TMT per month before the 10% PIT is applied TMT (approx — confirm current amount)  _(Tax Code of Turkmenistan — https://rivermate.com/guides/turkmenistan/taxes)_
- **Payroll tax / contribution remittance deadline** — Monthly — typically by a fixed date (e.g. the 15th or 20th) of the month following the payroll period (approx — confirm exact day)  _(Tax Code of Turkmenistan — https://rivermate.com/guides/turkmenistan/taxes)_
- **Foreign employees** — Foreign workers are generally subject to the same payroll rules, with treatment affected by tax-residency status  _(Tax Code of Turkmenistan — https://rivermate.com/guides/turkmenistan/taxes)_
- **Monthly payroll reporting** — Employers file monthly payroll/withholding reports with the State Tax Service (approx — confirm form)  _(Tax Code of Turkmenistan)_

<!-- openaccountants-cta-block -->

---

## 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).

- Use it in your AI: https://www.openaccountants.com/connect
- Meet the accountants: https://www.openaccountants.com/network

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