Angola Payroll & Social Contributions
Social security and payroll withholding
- Employer social security contribution — 8% of gross remuneration percent (Lei de Bases da Proteccao Social (Social Security Law) - https://taxsummaries.pwc.com/angola/corporate/other-taxes)
- Employee social security contribution — 3% of gross remuneration percent (Lei de Bases da Proteccao Social (Social Security Law) - https://taxsummaries.pwc.com/angola/corporate/other-taxes)
- Employee social security contribution (retired employees) — 8% of gross remuneration percent (approx — confirm) (Lei de Bases da Proteccao Social (Social Security Law) - https://taxsummaries.pwc.com/angola/corporate/other-taxes)
- Contribution base — Gross monthly remuneration; no published statutory ceiling on the base (approx — confirm) (Lei de Bases da Proteccao Social (Social Security Law) - https://taxsummaries.pwc.com/angola/corporate/other-taxes)
- Payroll income tax withholding (PAYE) — Employer withholds IRT monthly under the progressive IRT bands (0% to 25%) (Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income)
- IRT remittance deadline — By the end of the month following the month of payment (approx — confirm) (Codigo do Imposto sobre os Rendimentos do Trabalho (IRT) - https://taxsummaries.pwc.com/angola/individual/taxes-on-personal-income)
- Social security remittance deadline — By the 10th day of the month following the month of the contributions (approx — confirm) (Lei de Bases da Proteccao Social (Social Security Law) - https://taxsummaries.pwc.com/angola/corporate/other-taxes)
- Social security coverage — Family protection, pension (old-age, disability, survivors), and unemployment protection (Lei de Bases da Proteccao Social (Social Security Law) - https://taxsummaries.pwc.com/angola/corporate/other-taxes)
Angola's social security (INSS) is funded by combined employer and employee contributions on gross remuneration, covering family, pension, and unemployment protection. Employers also operate IRT withholding (PAYE) on employees' salaries.
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.
- 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 ao-payroll-social on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ao-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.


