Afghanistan Payroll & Social Contributions
Payroll withholding and social contributions
- Employer withholding and remittance obligation — Employers withhold monthly salary tax (PAYE-equivalent) from wages under the Income Tax Law 2009 and remit it to the Afghanistan Revenue Department. Afghanistan has no broad mandatory social-security/pension scheme for private-sector employees; a contributory pension exists chiefly for government employees. (Income Tax Law 2009)
- Salary tax withholding (PAYE-equivalent) — 0% / 2% / 10%+150 / 20%+8,900 (Employer withholds monthly per the salary tax brackets) (Income Tax Law 2009)
- Withholding remittance deadline — Generally within 10 days after the end of the month in which tax was withheld (approx — confirm exact remittance window) (Income Tax Law 2009)
- Private-sector social security / payroll contributions — No general mandatory employer/employee social-security or payroll insurance contributions for private-sector workers (approx — confirm; limited schemes may apply) (Labour Law of Afghanistan)
- Government employee pension contribution — ~8% of salary (Contributory pension scheme applies to civil servants (employee contribution commonly ~8% of salary) percent (approx — confirm rate and applicability)) (Pensions Law / Civil Servants Law)
- Wage base for salary tax — Gross monthly cash salary and most taxable benefits/allowances (Income Tax Law 2009)
- Exempt salary components — Certain reimbursements and statutory exemptions may be excluded from taxable salary (approx — confirm specific exemptions) (Income Tax Law 2009)
- Employer reporting — Employers file salary withholding tax returns and maintain payroll records for ARD (Income Tax Law 2009)
- Salary tax ceiling/cap — No upper cap — top 20% band applies to all salary above 100,000 AFN per month AFN (Income Tax Law 2009)
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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 af-payroll-social on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/af-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.
