Haiti Social Contributions Guide: EE 3%, ER 6% 2026
Haiti's social security system requires contributions from both employees and employers. The employee share is 3% of gross salary for pension and health insurance, and the employer share is 6%. Here is how social contributions work in 2026.
Social security contributions in Haiti fund the pension system and health insurance. The system is administered by the Office d'Assurance Travail, Maladie, Maternité (OFATMA) and the Bureau de Pension. Contributions are mandatory for all employed individuals. Self-employed persons may also contribute voluntarily. The tax year for social contributions follows the calendar year. All documentation must be in French. Personal income tax overview →
Real-world example: An employee with a gross monthly salary of HTG 120,000. Employee deductions: 3% = HTG 3,600. Employer adds: 6% = HTG 7,200. Total monthly contribution: HTG 10,800. Compared to the Dominican Republic where social contributions are approximately EE 3.04% + ER 11.94% = higher total burden, Haiti's combined 9% rate is relatively low in the region. Pension system guide →
Contribution Rates 2026
- Employee — Pension & Health (3%): Funds the state pension scheme and health insurance
- Employer — Pension & Health (6%): Employer contribution to the pension and health system
Total combined contribution: 9% of gross salary. There is generally no upper cap on insurable income, though specific rules may apply. Haiti's social contribution rates are relatively low compared to regional peers.
Who Must Pay
- Employees: All employed individuals under an employment contract must contribute. Deductions are made by the employer and remitted to OFATMA
- Employers: All registered businesses employing staff must pay employer contributions in addition to remitting employee contributions
- Self-employed: Self-employed individuals may register and pay social contributions voluntarily
Benefits Covered
- Old-age pension: Retirement pension for eligible contributors at retirement age
- Disability pension: Benefits for individuals unable to work due to disability
- Survivor's pension: Benefits for dependents of deceased contributors
- Sickness benefit: Temporary incapacity benefit for employees unable to work due to illness
- Maternity leave: Paid maternity leave benefits
- Health insurance: Access to state healthcare services through OFATMA
Compliance and Reporting
Employers must register all employees with the social security system before work begins. Monthly contribution declarations are filed with the DGI or directly with OFATMA. Failure to register employees or remit contributions results in penalties, back-payment obligations, and potential legal liability.
Can expatriates opt out of Haitian social security?
Expatriates working in Haiti are generally subject to Haitian social security. Haiti has limited bilateral social security agreements. Expatriates should check whether their home country has a totalization agreement with Haiti.
What happens if an employer fails to pay contributions?
Non-payment or late payment of social contributions incurs interest and penalties. OFATMA and the DGI can enforce collection through asset seizure and business registration suspension.