Sr Payroll Social

---
name: sr-payroll-social
description: "Source-cited draft: payroll & social contributions for Suriname (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/sr-payroll-social"
  jurisdiction: "SR"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Suriname Payroll & Social Contributions

## Payroll withholding and social contributions

- **Employer withholding and remittance overview** — Employers withhold wage tax (loonbelasting) under a progressive PAYE-style schedule and remit pension (AOV) contributions. The general old-age pension contribution rate for 2025 is 8%, applied between a minimum and maximum monthly base.  _(Wage Tax Act (Loonbelasting); General Old Age Pension Act (Algemene Oudedagsvoorziening, AOV))_
- **Personal/wage tax-free amount** — SRD 108,000 per year (SRD 9,000 per month) SRD  _(Wage Tax Act (Loonbelasting) / Income Tax Act 1922)_
- **Wage tax band 1 (monthly)** — 8% up to SRD 3,500 (above the tax-free amount) percent  _(Wage Tax Act (Loonbelasting))_
- **Wage tax band 2 (monthly)** — 18% from SRD 3,500 to SRD 7,000 percent  _(Wage Tax Act (Loonbelasting))_
- **Wage tax band 3 (monthly)** — 28% from SRD 7,000 to SRD 10,500 percent  _(Wage Tax Act (Loonbelasting))_
- **Wage tax band 4 (monthly, top)** — 38% above SRD 10,500 percent  _(Wage Tax Act (Loonbelasting))_
- **AOV old-age pension contribution rate** — 8% for 2025 (General Old Age Pension Act / AOV) percent  _(General Old Age Pension Act (Algemene Oudedagsvoorziening, AOV))_
- **AOV minimum contribution base** — SRD 2,250 per month SRD  _(General Old Age Pension Act (AOV))_
- **AOV maximum contribution base (cap)** — SRD 22,500 per month SRD  _(General Old Age Pension Act (AOV))_
- **State Health Insurance Fund (SZF) contributions** — Employer and employee contribute to SZF; rates vary by income band ((approx — confirm exact rates and split))  _(State Health Insurance Fund Act (Staatsziekenfonds, SZF))_
- **Professional-expense deduction (payroll)** — 4% of wages, capped at SRD 4,800 per year (SRD 400 per month) SRD  _(Wage Tax Act (Loonbelasting))_
- **Statutory minimum hourly wage** — SRD 49.12 per hour (as of 1 April 2024) SRD  _(Minimum Hourly Wage Act (Wet Minimum Uurloon))_
- **Wage tax remittance deadline** — By the seventh working day of the month following the pay period  _(Wage Tax Act (Loonbelasting))_

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