Cuba Social Insurance Calculator 2026
EE 5% + ER 12.5% + ER Training 5%.
Cuba Tax System
Cuba's social security system is administered by the Instituto Nacional de Seguridad Social (INSS). Employees contribute 5% of gross salary. Employers contribute 12.5% for social security plus an additional 5% for the training fund (Fondo de Capacitacion), making the total employer burden 17.5%. Self-employed workers contribute 25% of declared net income plus 5% training fund contribution.
2026 Rates: Social security: EE 5% + ER 12.5%, Training fund: ER 5%.
Cuba Social Insurance Calculator 2026
EE 5% + ER 12.5% + ER Training 5%.
Cuba Social: EE 5% + ER 12.5% + ER Training 5%. Total employer burden 17.5%.
Annual SalaryCUPĀ 240,000.00
Employee Social Security (5%)CUPĀ 1,000.00per month
Employer Social Security (12.5%)CUPĀ 2,500.00per month
Employer Training Fund (5%)CUPĀ 1,000.00per month
Total Monthly ContributionCUPĀ 4,500.0022.5% of salary