Social Security Contributions in Guinea-Bissau

Guinea-Bissau operates a mandatory social security system administered by the Instituto Nacional de Previdência Social (INPS). Both employees and employers must contribute to the system, which provides retirement pensions, health insurance, and occupational injury coverage.

Overview of INPS

The INPS manages several social security branches:

• Retirement Pensions: Old-age, disability, and survivor pensions
• Health Insurance: Medical care and hospitalization coverage
• 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 500,000 XOF.

Employee Contributions (Total: 4%)

• Retirement pension: 3%
• Health insurance: 1%

Employer Contributions (Total: 8%)

• Retirement pension: 5%
• Occupational injuries: 2% (varies by risk category)
• Health insurance: 1%

Registration

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

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

Monthly Declarations

Employers must submit monthly contribution declarations to the INPS, detailing each employee's gross salary and the corresponding contributions. 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

Health Insurance

• Medical consultations: 80% coverage
• Hospitalization: 90% coverage
• Medications: 70% coverage (for approved medications)

Occupational Injury

• Temporary disability: 100% of salary for first 28 days, then 66.66%
• Permanent disability: Pension based on degree of disability
• Survivor benefits: Pension to surviving spouse and children

International Social Security

Guinea-Bissau has limited bilateral social security agreements with other Portuguese-speaking countries and CEDEAO member states.

Penalties for Non-Compliance

• Late registration: Fines apply
• Late declaration: Monthly penalties
• Late payment: 1% interest per month
• False declaration: 200% of underpaid contributions