ht-payroll-withholding-and-employer-tax
Haiti payroll reference under the replacement Tax Code effective 1 October 2026. Separates employee income-tax withholding from employer payroll tax, distinguishes base salary from additional cash remuneration and boni, and explains director payments, monthly reporting and remittance evidence. Includes illustrative calculations and identifies the obsolete two-percent employer-tax page. The Guide cites the enacted three-percent charge and preserves the ministerial-circular qualification for occupational withholding changes. Social insurance, benefit valuation, transition cases, operational implementation decisions and independent accountant review remain outside this initial source-cited draft.
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- AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)
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