To Payroll Social

---
name: to-payroll-social
description: "Source-cited draft: payroll & social contributions for Tonga (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/to-payroll-social"
  jurisdiction: "TO"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Tonga Payroll & Social Contributions

## Payroll withholding and retirement fund contributions

Employers withhold income tax under PAYE and remit compulsory retirement fund contributions to Tonga's national retirement fund. Contribution rates differ between secondary sources and MUST be confirmed with the fund and the Ministry of Revenue and Customs.

- **PAYE income tax withholding** — Employer withholds income tax monthly using the prescribed progressive rate table  _([Income Tax Act 2007](https://www.revenue.gov.to/paye))_
- **Employee retirement fund contribution** — 5 % of gross salary (approx — confirm; sources vary)  _([National Retirement Benefit Fund Act](https://nrbf.to/))_
- **Employer retirement fund contribution** — 5 % of gross salary (approx — confirm; one source cites 7.5% employer)  _([National Retirement Benefit Fund Act](https://nrbf.to/))_
- **Total combined retirement contribution** — 10% of gross salary (5% employer + 5% employee) % of gross salary (approx — confirm; an alternative source cites 12.5% total)  _([National Retirement Benefit Fund Act](https://nrbf.to/))_
- **Contribution wage base** — Calculated as a percentage of the employee's gross salary/earnings (approx — confirm whether any cap or floor applies)  _(National Retirement Benefit Fund Act)_
- **Separate payroll tax** — No separate general payroll tax beyond PAYE income tax withholding and retirement contributions (approx — confirm)  _(Income Tax Act 2007)_
- **Monthly PAYE remittance deadline** — By the 15th day of the following month ((approx — confirm))  _(Income Tax Act 2007 (https://www.rivermate.com/guides/tonga/taxes))_
- **Annual PAYE reconciliation** — Typically due by 31 March (employer year-end reconciliation) (approx — confirm)  _([Income Tax Act 2007](https://www.rivermate.com/guides/tonga/taxes))_

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