La Payroll Social

---
name: la-payroll-social
description: "Source-cited draft: payroll & social contributions for Laos (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/la-payroll-social"
  jurisdiction: "LA"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Laos Payroll & Social Contributions

## Social security contributions

- **Social security contribution basis** — Employers and employees contribute to the Lao Social Security Organisation (LSSO) on basic salary up to a monthly ceiling. Rates and the ceiling below are an unverified draft.
- **Employer social security contribution** — 6% of basic salary percent  _(Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)_
- **Employee social security contribution** — 5.5% of basic salary percent  _(Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)_
- **Combined contribution rate** — 11.5% of basic salary percent  _(Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)_
- **Contribution salary ceiling** — LAK 4,500,000 per month LAK  _(NSSFO Notification No. 0824/NSSFO — https://taxsummaries.pwc.com/lao-pdr/individual/other-taxes)_
- **Maximum monthly employee contribution** — LAK 247,500 (5.5% × LAK 4,500,000) LAK  _(Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)_
- **Maximum monthly employer contribution** — LAK 270,000 (6% × LAK 4,500,000) LAK  _(Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)_

## Payroll withholding and remittance

- **Payroll withholding and remittance overview** — Employers withhold PIT and social security from payroll and remit them monthly.
- **PAYE-equivalent** — Employer withholds PIT monthly at the progressive salary bands (0%–25%)  _(Law on Income Tax (Law No. 67/NA, 2019) — https://taxsummaries.pwc.com/lao-pdr/individual/taxes-on-personal-income)_
- **Social security remittance deadline** — By the 15th of the following month (approx — confirm; sources cite 15th or 20th)  _(Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)_
- **Payroll PIT remittance deadline** — By the 20th of the following month (approx — confirm)  _(Tax Administration Law (Lao PDR) — https://laos.acclime.com/guides/taxation-overview/)_
- **Employer registration** — Employers must register themselves and their employees with the LSSO  _(Law on Social Security (Lao PDR) — https://laos.acclime.com/guides/social-security-obligations/)_

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