Social Security Contributions in Eritrea

Eritrea operates a mandatory social security system administered by the National Social Security Fund (NSSF). Both employees and employers must contribute to the system, which provides retirement pensions and other social benefits.

Overview of NSSF

The NSSF manages several social security branches:

• Retirement Pensions: Old-age, disability, and survivor pensions
• Family Benefits: Family allowances and maternity benefits
• Occupational Injuries: Work-related accident and disease coverage

Contribution Rates (2026)

Contributions are calculated as a percentage of the employee's gross monthly salary, subject to a maximum monthly ceiling of 50,000 ERN.

Employee Contributions (Total: 5%)

• Retirement pension: 5%

Employer Contributions (Total: 5%)

• Retirement pension: 5%

Registration

All employers must register with the NSSF within 30 days of hiring their first employee. Registration requires:

• Company registration certificate
• Tax identification number
• List of employees with personal details
• Employment contracts

Monthly Declarations

Employers must submit monthly contribution declarations to the NSSF, detailing:

• Each employee's gross salary
• Employee and employer contributions
• Any adjustments or corrections from previous months

Declarations and payments are due by the 15th day of the following month. Late payments incur penalties.

Social Security Benefits

Retirement Pension

• Retirement age: 60 years (55 for hazardous work)
• Minimum contributions: 15 years (180 months)
• Pension amount: Based on average salary and contribution years

International Social Security

Eritrea has limited bilateral social security agreements. Employees seconded to Eritrea from countries with agreements may be exempt from Eritrean social security contributions for a limited period. In the absence of an agreement, both employer and employee must contribute to NSSF.

Penalties for Non-Compliance

• Late registration: Fine imposed by NSSF
• Late declaration: Monthly penalty
• Late payment: 1% interest per month
• False declaration: 200% of underpaid contributions
• Non-compliance may result in legal action