Tl Payroll Social

---
name: tl-payroll-social
description: "Source-cited draft: payroll & social contributions for Timor-Leste (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/tl-payroll-social"
  jurisdiction: "TL"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Timor-Leste Payroll & Social Contributions

## Payroll withholding and social security

Employers must withhold Wage Income Tax (WIT) from wages and remit it monthly, and contribute to the mandatory general social security scheme. Unverified draft figures.

- **Social security — total contribution rate** — 10% of gross earnings percent  _(Social Security General Regime (Law No. 12/2016) — https://pinnacledili.com/insight/social-security-scheme-in-timor-leste)_
- **Social security — employer contribution** — 6% of gross earnings percent  _(Social Security General Regime (Law No. 12/2016) — https://pinnacledili.com/insight/social-security-scheme-in-timor-leste)_
- **Social security — employee contribution** — 4% of gross earnings (withheld by employer) percent  _(Social Security General Regime (Law No. 12/2016) — https://pinnacledili.com/insight/social-security-scheme-in-timor-leste)_
- **Social security — small-employer reduced rate** — Reduced contributory rate (until 2026) for private employers with 10 or fewer workers where at least 60% are Timorese nationals ((approx — confirm reduced rate and sunset date))  _(Social Security General Regime (Law No. 12/2016) — https://pinnacledili.com/insight/social-security-scheme-in-timor-leste)_
- **Social security — contribution base** — Gross remuneration; no published earnings cap confirmed ((approx — confirm any ceiling/floor))  _(Social Security General Regime (Law No. 12/2016) — https://pinnacledili.com/insight/social-security-scheme-in-timor-leste)_
- **Wage Income Tax (PAYE-equivalent) — residents** — 0% on the first USD 500 of monthly wages; 10% on the excess ((approx — confirm monthly threshold)) percent  _(Taxes and Duties Act (Law No. 8/2008) — https://attl.gov.tl/wage-income-tax/)_
- **Wage Income Tax — non-residents** — 10% flat, no threshold percent  _(Taxes and Duties Act (Law No. 8/2008) — https://taxsummaries.pwc.com/timor-leste/individual/taxes-on-personal-income)_
- **WIT remittance deadline** — By the 15th day of the month following the month of deduction  _(Taxes and Duties Act (Law No. 8/2008) — https://attl.gov.tl/wage-income-tax/)_
- **Social security remittance deadline** — Contributions remitted monthly, generally by the 10th–20th of the following month ((approx — confirm exact day))  _(Social Security General Regime (Law No. 12/2016) — https://segurancasocial.gov.tl/)_
- **Social security administrator** — Instituto Nacional de Segurança Social (INSS) / Segurança Social Timor-Leste  _(Social Security General Regime (Law No. 12/2016) — https://segurancasocial.gov.tl/)_

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