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Aruba: Personal Taxation

Social Security Taxes

Employee social insurance contributions are withheld at source by the employer. As of 1st January 2011, social insurance payments are under three headings:

  • The basic pension contribution is 9.5% of salary for the employer, and 4% for the employee.;
  • Disablement Insurance costs the employer between 0.25% and 2.5%, depending on the industry;
  • Sickess Insurance contributions are 8.9% for the employer, and 2.6% for the employee.

The total contribution can therefore be as high as 27.5% of salary.



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