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Cuba Payroll & Compliance

Complete payroll regulations, statutory deductions, pension obligations, insurance requirements, tax compliance and labour law for Cuba.

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Cuba

Cuban Peso · CUP

Cuba has a state-controlled employment system with specific payroll regulations. Employers must comply with government wage scales, social security contributions, and labour laws administered by the Ministry of Labour.

Monthly PayrollProgressive TaxEmployer-Funded Social SecurityState Healthcare

Country Quick Facts

Payroll Frequency
Monthly
Income Tax
Progressive Tax
Currency
Cuban Peso (CUP)
Compliance Score
78/100
Updated Regulations
Mandatory Pension
Health Insurance

Financial Calculators

Calculate statutory deductions, contributions, and obligations for Cuba.

Pension Contribution Calculator

Calculate mandatory pension contributions

Monthly Salary

CUP5,000.00

CUP1,000.00CUP50,000.00

Cuba's state social security contribution (Ley No. 105/2008, updated by Ley No. 113) is a single employer-funded charge of 12.5% of payroll that covers both pensions and short-term benefits (sickness, maternity). It is not split into separate pension and social security charges. There is no standard employee-side deduction for most state-sector workers.

Employer Contribution

CUP625.00

12.5% of salary

Employee Contribution

CUP0.00

0% of salary

Total Contribution

CUP625.00

12.5% combined

Employer: 12.5%Employee: 0%

*Note: This pension calculation is an estimate. For exact payroll and pension compliance calculations, please visit the official government website.

Country Overview

Key employment regulations and payroll requirements at a glance.

Minimum Wage

CUP 3,210 / month (effective July 2026)

Payroll Cycle

Monthly

Income Tax

Progressive rates apply (mainly self-employed/private-sector income)

Social Security

Not a separate charge, bundled into the single 12.5% social security contribution below

Mandatory Pension

12.5% single employer contribution covers both pension and social security (no separate employee deduction)

Health Insurance

State-provided

Employment Contract

Written contract required

Payslip

Required

Government Filing

Monthly social security and tax submissions

Leave & Labour Compliance

Employment terms and leave entitlements for Cuba.

Annual Leave

Cuba statutory entitlement

15

days

Compliance Highlights

  • Employees are entitled to 15 days of annual leave after one year of service.
  • Paid sick leave is available with medical certification.
  • Female employees receive 18 weeks of maternity leave.
  • Male employees are entitled to 5 days of paternity leave.
  • Employees observe 8 official public holidays.
  • Probation periods typically last 3 months.
  • Notice periods are generally 1 month.
  • Standard working hours are 44 hours per week.
  • Overtime compensation applies according to regulations.
  • Written employment contracts are required.

Government Registrations

Required registrations and regulatory authorities for Cuba.

Employer Registration

Ministry of Labour and Social Security

Tax Authority

National Tax Administration

Pension Authority

Social Security Administration

Insurance Authority

Ministry of Public Health

Labour Department

Ministry of Labour and Social Security

Submission Frequency

Monthly

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