What are payroll taxes in Laos?

Personal income tax 

• 1% of gross revenue for manufacturing on agriculture, industry, and other production industries.
• 2% of gross revenue for commerce.
• 3% of gross revenue for services.

Social security contributions due by an employer and an employer Insured person: 2.5% of gross monthly covered earnings; 8% for civil servants, and police and military personnel.

• The minimum monthly earnings used to calculate contributions are the legal monthly minimum wage.
• The legal monthly minimum wage is 1,100,000 kip.
• The maximum monthly earnings used to calculate contributions are 4,500,000 kip.

Self-employed person: 5% of monthly declared earnings.

• The minimum monthly earnings used to calculate contributions are the legal monthly minimum wage.
• The legal monthly minimum wage is 1,100,000 kip.
• The maximum monthly earnings used to calculate contributions are 4,500,000 kip.

Employer: 2.5% of gross monthly covered payroll.

• The minimum monthly earnings used to calculate contributions are the legal monthly minimum wage.
• The legal monthly minimum wage is 1,100,000 kip.
• The maximum monthly earnings used to calculate contributions are 4,500,000 kip.

Government: 8.5% of monthly payroll as an employer for civil servants, and military and police personnel.