---
title: "How Seychelles payroll tax works in 2026"
description: "Seychelles payroll in 2026: income tax of 0% to 30% for citizens, a 5% and 5% Pension Fund contribution, and the employer's 21st-of-the-month deadlines."
canonical: https://www.teamed.global/country-hiring-guides/seychelles/tax-and-payroll
---

Seychelles · Tax and payroll

# How does *Seychelles payroll tax* work in 2026?

Seychelles runs two payroll charges: income tax withheld by the employer, and Pension Fund contributions of 5% from the employer and 5% from the worker for citizens. Both are due by the 21st of the following month. For companies paying staff here, Teamed's real HR and legal experts, assigned within 24 hours, check the route first and map each payroll duty. Every statutory cost is itemised.

Last reviewed 22 October 2026 · Seychelles guide

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The short answer

Income tax is withheld by the employer from gross monthly pay. A citizen pays nothing on the first SCR 8,555.50, then 15%, 20% and 30% in bands, and the employer pays it over by the 21st of the following month.

The Seychelles Pension Fund takes 5% of gross pay from the Seychellois worker and 5% from the employer, also due by the 21st of the following month.

## How does income tax on wages work in Seychelles?

A citizen pays nothing on the first SCR 8,555.50 of gross monthly pay, then 15%, 20% and 30% in bands.

The employer withholds it from each payment.

The Seychelles Revenue Commission publishes these rates, in force from 1 June 2018. Tax is levied on gross pay, and the Act allows no deduction for outgoings.

| Gross monthly pay (SCR) | Citizen rate |
| --- | --- |
| Up to 8,555.50 | 0% |
| 8,555.51 to 10,000 | 15% of the amount above 8,555.50 |
| 10,000.01 to 83,333 | 20% of the amount above 10,000, on top of the tax on the first 10,000 |
| Above 83,333 | 30% of the amount above 83,333, on top of SCR 14,883.28 |

A non-citizen is taxed on a separate scale: SCR 1,500 plus 20% of the amount above SCR 10,000 a month, up to SCR 83,333, and SCR 16,166.60 plus 30% above that. The Commission's two published tables disagree on the first band for non-citizens, so we confirm it before the first payslip. A non-citizen from a country with a double taxation agreement who is in Seychelles for 183 days or more in 12 months can be taxed at the citizen rates.

## What does the Seychelles Pension Fund cost the employer and the employee?

The employer pays 5% of the worker's total gross pay, and the Seychellois worker pays another 5%.

The Pension Fund Act makes citizens the members.

The employer rate has been 5% since 1 April 2022. The worker's rate was 4% from that date and 5% from 1 January 2023. Contributions are due on or before the 21st day of the following month, and a late payment carries a surcharge of 5% a month of the unpaid amount or SCR 10, whichever is higher.

A foreign worker is not a member under the current Act. The 2026 Budget Speech says the Pension Fund will require permit holders to contribute, from the second half of 2026 if consultation allows, and we found no regulation for it on 22 October 2026. We confirm the position before a first payslip for a foreign worker.

## What does payroll look like at four pay levels?

For a citizen on SCR 20,000 a month, the Pension Fund takes SCR 1,000 and income tax is SCR 2,216.68 on our arithmetic.

The employer's cost on top is SCR 1,000.

| Monthly gross pay (SCR) | Employee Pension Fund 5% (SCR) | Income tax, citizen (SCR) | Total deductions (SCR) | Take-home (SCR) |
| --- | --- | --- | --- | --- |
| 10,000 | 500.00 | 216.68 | 716.68 | 9,283.32 |
| 20,000 | 1,000.00 | 2,216.68 | 3,216.68 | 16,783.32 |
| 30,000 | 1,500.00 | 4,216.68 | 5,716.68 | 24,283.32 |
| 50,000 | 2,500.00 | 8,216.68 | 10,716.68 | 39,283.32 |

The figures are our arithmetic from the rates above, for a Seychellois worker, before any exemption and before the thirteenth-month payment. The Commission's own formula rounds the first step to SCR 216, which moves each figure by 68 cents. A real payslip can differ.

## How are non-monetary benefits and the thirteenth-month payment taxed?

The employer pays 15% tax on the value of a non-monetary benefit such as housing or a vehicle, from 1 January 2023.

The thirteenth-month payment is an exempt emolument up to the prescribed pay limit.

The tax on benefits is the employer's and is paid by the 21st of the following month. The values of each benefit are set in the Fourth Schedule of the Income and Non-Monetary Benefits Tax Act. Under the Employment (Amendment) Act 2025, if an employer pays a thirteenth-month payment to a Seychellois worker above the prescribed pay limit, the part above the limit is not exempt. We check the benefit values and the limit that apply before we quote a package.

## What does a Seychelles employer file and pay each month?

Register as an employer, deduct income tax and the employee's Pension Fund share when you pay, and pay both over on time.

Both are due by the 21st of the following month.

1. **Register**: Register with the Seychelles Revenue Commission, and register every employee within 7 days of the start of employment. Register with the Pension Fund for an employer number.
2. **Deduct and give a payslip**: Take the income tax and the employee's 5% from pay, and give a payslip showing the details of each payment, as the Employment Act requires.
3. **Pay the Revenue Commission**: Pay the tax withheld by the 21st of the following month, with the monthly payroll lodged electronically.
4. **Pay the Pension Fund**: Pay both shares by the 21st of the following month, through the Fund's online contribution platform.

An employer who fails to withhold tax can be made personally liable for it, with penalties. Wages are paid at least monthly, and cash wages no later than the fifth day after they fall due. The thirteenth-month payment, where owed, is paid on or before 31 January.

## How does Teamed help with Seychelles payroll?

Teamed's **real HR and legal experts** check the right route for your Seychelles hire first: employer of record, contractor or your own entity, and then map who files and pays each of the duties above.

Every statutory cost is itemised, so you see each line.

Pricing has no hidden costs, and **real HR and legal experts** come on every plan.

The check is part of every plan and comes before any contract is signed. Contractor, employer-of-record and own-entity routes run on **one platform**, so a change of route does not mean a change of provider.

Run the [Employer Cost Calculator](https://www.teamed.global/tools/employer-cost) to model total cost including employer contributions before the first offer goes out. EOR is the right model for a first hire in many countries, **until it isn't**.

## Frequently asked questions

When must a Seychelles employer pay income tax withheld from wages?

By the 21st of the following month, with the monthly payroll lodged electronically. An employer who fails to withhold can be made personally liable for the tax.

What is the Pension Fund rate in Seychelles?

5% from the employer and 5% from the Seychellois worker, on total gross pay, due by the 21st of the following month. A late payment carries a surcharge of 5% a month or SCR 10, whichever is higher.

What is the income tax rate in Seychelles?

For a citizen, nothing on the first SCR 8,555.50 a month, then 15%, 20% and 30% in bands, as the Seychelles Revenue Commission publishes them. A non-citizen is taxed on a separate scale, and we confirm the first band before the first payslip.

Do foreign workers pay into the Seychelles Pension Fund?

Not under the current Act, which makes citizens the members. The 2026 Budget Speech says permit holders will be required to contribute from the second half of 2026 if consultation allows, and we found no regulation for it yet.

A note from Tom Price-Daniel

Seychelles runs income tax of 0% to 30% for citizens and a Pension Fund contribution of 5% each side, and the employer withholds both.  
The deadline is the same for both: the 21st of the following month.  
Deduct the employee's shares when you pay, and map who files before the first payslip.

Tom Price-Daniel · Co-founder, Teamed

## Keep reading

- [Hiring in Seychelles, overview](/country-hiring-guides/seychelles)
- [Seychelles hiring guide](/country-hiring-guides/seychelles/hiring-guide)
- [Seychelles termination and severance](/country-hiring-guides/seychelles/termination-and-severance)
- [Seychelles cost breakdown](/country-hiring-guides/seychelles/cost-breakdown)
- [Seychelles EOR vs entity](/country-hiring-guides/seychelles/eor-vs-entity)
- [Hiring contractors in Seychelles](/contractor-hiring-guides/seychelles)
- [What is an Employer of Record?](/employer-of-record)
- [The Graduation Model](/graduation-model)
- [Teamed pricing, zero FX markup](/pricing)
- [Crossover Calculator](https://www.teamed.global/tools/crossover-calculator)

A note on this page.

This is a guide, not legal, tax or accounting advice. The figures on this page were read from official sources on 22 October 2026. They come from the Employment Act (Cap 69) as amended, the Employment (Conditions of Employment) Regulations, the National Minimum Wage Regulations as amended in 2025, the Seychelles Pension Fund Act and its contribution regulations, and the Seychelles Revenue Commission's income tax pages. They also come from the Ministry of Employment and Social Affairs and the 2026 Budget Speech. The Seychelles Legal Information Institute refuses automated connections, so we read the Employment Act, the Conditions of Employment Regulations and the Pension Fund contribution regulations from archived copies of its pages, dated 2024 and 2025. Confirm current requirements with the Ministry of Employment and Social Affairs, the Seychelles Revenue Commission, the Seychelles Pension Fund and a qualified adviser before relying on any figure. Sources:

[Seychelles Revenue Commission, Income and Non-Monetary Benefits Tax](https://src.gov.sc/income-and-non-monetary-benefits-tax/)

.

[Seychelles Revenue Commission, FAQ](https://src.gov.sc/faq/)

.

[Seychelles Revenue Commission, income tax for non-citizens](https://src.gov.sc/wp-content/uploads/2022/12/Income-Tax-for-Non-Citizen-Brochure.pdf)

.

[Seychelles Revenue Commission, tax system](https://src.gov.sc/seychelles-tax-system/)

.

[Seychelles Pension Fund (Membership and Contribution) Regulations 2005 (SeyLII, archived December 2025)](https://web.archive.org/web/20251214103746/https://seylii.org/akn/sc/act/si/2005/45/eng@2022-04-01)

.

[Seychelles Pension Fund, mandatory contribution](https://pensionfund.sc/mandatory-contribution/)

.

[Employment (Amendment) Act 2025, Act 19 of 2025](https://www.gazette.sc/sites/default/files/2025-12/Act%2019%202025%20-%20Employment%20(Amendment)%20Act%202025.pdf)

.

[2026 Budget Speech, 12 February 2026](https://www.finance.gov.sc/wp-content/uploads/2026/02/2026-Budget-Speech-English-Version.pdf)

.