Employment Cost Calculator for Rwanda
Calculate your complete hiring costs for Rwanda 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 |
|---|---|---|
| PAYE (Income Tax) | Progressive (0-30%) | Employee's Taxable Income |
| Social Security (Pension) | 6% (Employer) | Employee's Gross Salary |
| Occupational Hazards | 2% | Gross Monthly Payroll |
| Community-Based Health Insurance (CBHI) | 0.5% | Employee's Net Salary |
Filing & Compliance
- Monthly PAYE and Social Security Contributions: Due by the 15th day of the following month.
- Annual PAYE Reconciliation: Required, often due by a specific date in the first few months of the year following the tax year (e.g., by January 31st or March 31st).
- Unified Declaration System: PAYE and all RSSB contributions (excluding voluntary pension) are declared via a single return through the RRA's online portal.
Income Tax Brackets
| Income Range (FRW) | Tax Rate |
|---|---|
| 0 - 60,000 | 0% |
| 60,001 - 100,000 | 10% |
| 100,001 - 200,000 | 20% |
| 200,001 and above | 30% |
Employee Contributions
| Deduction Type | Rate (Employee) | Cap |
|---|---|---|
| Pension Scheme | 3% | No Cap |
| Medical Insurance | 7.5% | No Cap |
| Maternity Leave Benefits | 0.3% | No Cap |
Personal Allowances
- No specific personal allowances are provided for in Rwandan tax law.
- Deductions can be claimed for expenses incurred wholly and exclusively in the production of employment income.
- Contributions to the Rwanda Social Security Fund are deductible.
