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Mongolia Social Contributions Guide 2026

Mongolia's social insurance system is administered by the Social Insurance General Office (SIGO) under the Ministry of Labour and Social Protection. Contributions are 11.5% from the employee and 12.5% from the employer of gross salary, for a total combined rate of 24%. The system covers pension (5.5% EE + 7% ER), health (2% EE + 2% ER), benefit insurance (1.5% EE + 2% ER), job insurance (0.5% EE + 0.5% ER), and accident insurance (0.5% EE + 0.5% ER). The contribution ceiling is approximately MNT 3,000,000 per month.

Overview — Social Insurance System

Mongolia's social insurance system provides coverage for pension, health care, unemployment, workplace accidents, and maternity/paternity benefits. The system is mandatory for all employees in both the public and private sectors. Contributions are based on gross salary, subject to a monthly ceiling (approximately MNT 3,000,000 in 2026). Self-employed individuals may contribute voluntarily to the social insurance system. The Social Insurance General Office (SIGO) administers contributions and benefits. The system is funded through employee contributions, employer contributions, and government subsidies.

Contribution Rates — Employee

Employees in Mongolia contribute a total of 11.5% of gross salary (subject to the contribution ceiling):

  • Pension insurance — 5.5%
  • Health insurance — 2%
  • Benefit insurance — 1.5% (maternity, sickness, funeral benefits)
  • Job insurance — 0.5% (unemployment benefits)
  • Accident insurance — 0.5% (workplace injury)
  • Total employee — 11.5%

Employee contributions are deducted at source by the employer and remitted to SIGO monthly. The contributions are tax-deductible for IIT purposes.

Contribution Rates — Employer

Employers in Mongolia contribute a total of 12.5% of each employee's gross salary (subject to the contribution ceiling):

  • Pension insurance — 7%
  • Health insurance — 2%
  • Benefit insurance — 2%
  • Job insurance — 0.5%
  • Accident insurance — 0.5%
  • Total employer — 12.5%

The total combined contribution is 24% of gross salary (11.5% EE + 12.5% ER). Employer contributions are tax-deductible for CIT purposes. Contributions are remitted to SIGO monthly by the 7th of the following month.

Contribution Ceiling

Social insurance contributions are subject to a monthly ceiling, which is indexed periodically. For 2026, the contribution ceiling is approximately MNT 3,000,000 per month. This means that the maximum monthly employee contribution is MNT 345,000 (11.5% x MNT 3,000,000) and the maximum employer contribution is MNT 375,000 (12.5% x MNT 3,000,000). Salary above the ceiling is not subject to social insurance contributions. The ceiling is reviewed annually by the Ministry of Labour and Social Protection.

Self-Employed & Voluntary Contributions

Self-employed individuals are not required by law to contribute to social insurance but may do so on a voluntary basis. Voluntary contributions can be made at the applicable rates on declared income, subject to the same ceiling. This allows self-employed individuals to build entitlement to pension, health, and other social insurance benefits. The minimum voluntary contribution is based on the minimum wage. Informal sector workers can participate through programmes administered by SIGO.

FAQs

Can I withdraw my social insurance contributions before retirement?

Generally, social insurance contributions are locked until retirement age (60 for men, 55 for women) except in cases of permanent disability, emigration from Mongolia, or terminal illness.

What happens to my social insurance if I change jobs?

Social insurance contributions are fully portable. Your contribution record transfers with you when you change employers. Your accumulated rights continue regardless of employer changes.

Are foreign workers required to contribute?

Foreign workers employed in Mongolia are generally required to contribute to social insurance, subject to any totalisation agreement under applicable DTTs or bilateral social security agreements.

Disclaimer

This guide provides general information about Mongolian social insurance contributions for the 2026 tax year. Social insurance laws and contribution rates may change. Always consult with SIGO or a qualified Mongolian financial advisor for advice specific to your situation. InvestmentKit does not provide tax or pension advice.