Employment Cost Calculator for Eswatini
Calculate your complete hiring costs for Eswatini employees, including payroll taxes, social security contributions, employee benefits, and management fees. This salary calculator provides accurate employer cost estimates for informed hiring decisions.
Employer Tax Contributions
| Tax Type | Rate | Base |
|---|---|---|
| Pay As You Earn (PAYE) | Progressive rates up to 33% | Employee's Remuneration |
| Eswatini National Provident Fund (ENPF) | 5% (Employer) | Employee's Monthly Gross Earnings (up to E10,000 ceiling) |
| Graded Tax (Poll Tax) | SZL 1.50 per month (Employer collects) | All employed persons |
Filing & Compliance
- Monthly PAYE and ENPF contributions must be remitted by the 7th day of the month following the payroll month.
- Annual PAYE reconciliation and income tax returns are due by September 30 (for employers) and November 30 (for individuals with employment income).
- The tax year runs from July 1 to June 30.
Income Tax Brackets
| Income Range (SZL) | Tax Rate |
|---|---|
| 0 - 100,000 | 20% |
| 100,000.01 - 150,000 | 25% |
| 150,000.01 - 200,000 | 30% |
| 200,000.01 and above | 33% |
Employee Contributions
| Deduction Type | Rate | Cap (Monthly) |
|---|---|---|
| Swaziland National Provident Fund (SNPF) | 5% | SZL 10,000 earnings |
| Pension Fund Contributions | 10% of gross salary | - |
| Retirement Annuity Fund Contributions | 15% of taxable income | - |
Personal Allowances
- Annual primary rebate of SZL 8,200
- Individuals above age 60 receive an additional rebate of SZL 2,700, totaling SZL 10,900
- Standard Deduction of SZL 41,000 for residents, resulting in no tax payable below this amount.
