Payroll and employee tax in Eswatini
If you run payroll in Eswatini, you withhold employee income tax and remit it to Eswatini Revenue Service (ERS), and contribute to the Eswatini National Provident Fund (5% employer + 5% employee). Declare and pay it on the cycle Eswatini Revenue Service (ERS) sets.
Monthly payroll duties
- 1 Withhold employee income tax and pay it to Eswatini Revenue Service (ERS).
- 2 Contribute to the Eswatini National Provident Fund (5% employer + 5% employee).
- 3 Keep payroll records and issue payslips / tax certificates.
Frequently asked questions
How is employee tax paid in Eswatini?
You withhold it from salaries and remit it to Eswatini Revenue Service (ERS), with social-security contributions to the Eswatini National Provident Fund (5% employer + 5% employee).
More on Eswatini
- Register a company — Eswatini
- Company tax — Eswatini
- VAT / sales tax — Eswatini
- Hiring staff — Eswatini
- Start a business — Eswatini
- Data protection — Eswatini
- Tax clearance — Eswatini
- Empowerment / B-BBEE — Eswatini
- Licences & permits — Eswatini
- Importing & customs — Eswatini
- Annual returns — Eswatini
- Full Eswatini compliance guide
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Reviewed June 2026 from official sources. General information only — confirm with Eswatini Revenue Service (ERS) or a registered professional.