Expatries Network
Country profile

Local payroll and social security compliance in Mongolia

The network covers Mongolia within the East Asia region. Payslips there are drawn up in MNT, and dealings with a local firm are conducted in Mongolian.

The business centres where the network is looking for a correspondent as a priority are Oulan-Bator, Erdenet, Darkhan, Choibalsan.

The country lies outside the European Union and outside the European Economic Area: the A1 certificate has no standing there. Whether the employee remains in the scheme of origin then depends on the bilateral social security agreement, if any, concluded with the sending country; where no such agreement exists, dual affiliation must be expected and budgeted into the assignment.

Region
East Asia
Payroll currency
MNT
Working languages
Mongolian
European status
Outside the European Union and the European Economic Area
Capital
Oulan-Bator
Dialling code
+976
Country code
MN / MNG

Who may run payroll in Mongolia

The answer to this question changes everything: it determines to whom you may entrust your payslips locally, and what you must ask for before signing. It has been verified country by country with the local authorities.

In Mongolia, running payroll on behalf of third parties is reserved by law to no registered profession: any company may take it on. The absence of a legal barrier shifts the checking onto you, and that is why the network itself verifies the registration, the tax and social security standing and the insurance cover of every firm before listing it.

Consult the official register

What to check on the ground

La paie seule n'est pas une profession réglementée en Mongolie. En revanche la fourniture de services comptables à des tiers relève d'un régime d'autorisation administré par le ministère des Finances, et le titre de мэргэшсэн нягтлан бодогч (CPA) est décerné et tenu par le MonICPA. Pour un partenaire mongol, la combinaison utile est : autorisation d'exercice de l'entité + un CPA en exercice identifié nommément dans le cabinet.

Payroll in Mongolia in practice

Mongolia divides the employer file across three separate administrations: the general authority for state registration for the register of legal persons, the tax administration for tax, and the general department of social insurance for contributions. Unlike several neighbouring countries, there is no single filing window: a company or a firm must produce a document from each of those three sources.

One thing does simplify matters: the number allocated by the state register also serves as the tax identifier. There is no point looking for two distinct references.

The currency is the tugrik and the language is Mongolian, written in Cyrillic script, which makes certified translation necessary for anything sent to a foreign head office. Payroll on its own is not a regulated profession, but supplying accounting services to third parties falls under an authorisation regime administered by the Ministry of Finance, and the certified accountant designation is awarded by the Mongolian institute of certified public accountants.

Employing staff in Mongolia

The employer registers with the general department of social insurance and declares each employee there.

The entity must of course exist and be authorised. A company registers with the state register, which issues the certificate carrying the number that also serves as its tax identifier; where your activity falls under a sectoral authorisation regime, that registration alone is not enough.

The contract is written, in Mongolian. A bilingual version is possible provided the governing version is designated.

Two returns, two payments and two counterparties coexist on payroll: personal income tax is withheld by the employer, while social insurance contributions follow their own channel and their own calendar, and a delay on one does not carry the same consequences as a delay on the other.

Ask what form the payslip takes, in which language it is issued and how it is retained. For a foreign employee, anticipate the work permit and the associated residence authorisations.

Termination finally requires statutory grounds, a written procedure and settlement of accrued entitlements before the employee is deregistered from social insurance. Build translation time into your monthly closing calendar; what happens to payroll archives and to portal credentials belongs in the engagement letter, agreed before the first payroll run rather than after the last one.

Mongolia

The documents required of a partner in Mongolia

The network asks 8 documents of any firm wishing to represent it in Mongolia. The table gives, for each of them, the exact wording in use locally, the body that issues it and the period during which it remains admissible. These are the terms to use in an application to the local administration.

Of these 8 documents, 6 are required of every applicant and 4 have a limited period of validity, the shortest being 1 months.

Local wordingIssuing bodyValiditySource
Хуулийн этгээдийн улсын бүртгэлийн гэрчилгээState registration certificate of a legal entity

Le certificat lui-même ne se périme pas. Le GASR délivre en complément des « улсын бүртгэлийн лавлагаа » (extraits / attestations de registre) datés, accessibles par son portail de services de référence : c'est cet extrait récent qu'il faut demander, et non la seule photocopie du certificat de création.

Улсын бүртгэлийн ерөнхий газар (General Authority for State Registration, GASR)No expiry
Required
Official website
Татвар төлөгчийн бүртгэлийн гэрчилгээ / регистрийн дугаарTaxpayer registration certificate / registration number

En Mongolie le numéro de registre de la personne morale attribué par le GASR sert aussi d'identifiant fiscal : il n'y a pas deux numéros distincts. Si le cabinet dépasse le seuil de TVA, demander en plus l'inscription comme « НӨАТ суутган төлөгч » (assujetti collecteur de TVA).

Татварын ерөнхий газар (General Department of Taxation / Mongolian Tax Administration)No expiry
Required
Official website
Татварын өр төлбөргүй тухай тодорхойлолт (лавлагаа)Certificate of no outstanding tax liabilities

Attestation délivrée par le bureau des impôts de rattachement, en principe via l'e-service fiscal. Elle est datée du jour et sa portée est brève : en Mongolie, l'usage est d'exiger un document de moins d'un mois.

Татварын ерөнхий газар (Mongolian Tax Administration)1 month
Required
Official website
Нийгмийн даатгалын шимтгэл төлөлтийн лавлагаа / өргүй тодорхойлолтSocial insurance contribution payment reference

L'organisme couvre retraite (тэтгэврийн даатгал), prestations (тэтгэмж), accidents du travail et maladies professionnelles (ҮОМШӨ) et l'assurance volontaire. L'attestation est délivrée par le bureau d'assurance sociale de district. Le portail ne publie pas la dénomination normalisée : la demander telle qu'elle est éditée.

Нийгмийн даатгалын ерөнхий газар (General Department of Social Insurance)1 month
Required
Official website
Мэргэжлийн хариуцлагын даатгалProfessional liability insurance

En Mongolie, l'assurance de responsabilité professionnelle est légalement imposée aux cabinets d'audit ; pour un pur prestataire de services comptables et de paie, elle relève de l'usage et de l'exigence contractuelle. Vérifier que l'assureur est agréé par la FRC.

Assureur agréé par la Financial Regulatory Commission of Mongolia (FRC)12 months
Where applicable
Official website
Нягтлан бодох бүртгэлийн үйлчилгээ эрхлэх тусгай зөвшөөрөл / МҮОНБИ-ийн гишүүнчлэл (CPA)Accounting services licence / Certified Public Accountant membership

La loi mongole sur la comptabilité encadre les entités fournissant des services comptables à des tiers, qui doivent être enregistrées auprès du ministère des Finances et employer un comptable certifié.

Сангийн яам (Ministère des Finances) ; Монголын мэргэшсэн нягтлан бодогчдын институт (MonICPA)12 months
Required
Official website
Иргэний үнэмлэх / гадаад паспорт + гүйцэтгэх захирлыг томилсон шийдвэрExecutive director's ID card or passport and appointment resolution

La carte d'identité mongole (иргэний үнэмлэх) est la pièce de référence. Le nom du dirigeant exécutif figure au registre d'État : recouper systématiquement l'identité produite avec l'extrait du GASR.

Улсын бүртгэлийн ерөнхий газар (nom du dirigeant inscrit au registre)No expiry
Required
Official website
Хүний хувийн мэдээлэл хамгаалах тухай хуулийн дагуух дотоод журамInternal compliance under the Law on Personal Data Protection

La Mongolie s'est dotée d'une loi sur la protection des données personnelles entrée en application au début des années 2020. Ne rien exiger d'administratif : contrat de sous-traitance du réseau et politique interne suffisent.

Cadre légal mongol de protection des données personnellesNo expiry
Where applicable
No online service

What sets Mongolia apart

Mongolian documents are designed as dated extracts with a very short reach. A certificate a few weeks old says little about a company's current position, so you work with recent documents rather than with a file assembled once and reused.

The register, the tax authority and social insurance are three separate entities, each with its own portal and formats. Testing whether the three documents agree with one another is, for that reason, a useful check in itself, and the quickest one to run from abroad.

All official documentation is in Mongolian Cyrillic, with no authoritative English version. Certified translation is not a convenience here but a precondition for reading the file at all: that cost should be budgeted from the outset rather than discovered at the first review, since it weighs on every monthly deadline.

Points to watch in Mongolia

Trois particularités. 1) Un seul numéro : le регистрийн дугаар du registre d'État sert d'identifiant fiscal, il ne faut pas chercher deux références distinctes. 2) Les attestations mongoles (лавлагаа) sont conçues comme des extraits datés, très courts de validité : demander des pièces de moins d'un mois plutôt que de trois. 3) Trois administrations distinctes se partagent le dossier : GASR (burtgel.gov.mn) pour le registre, ТЕГ (mta.mn) pour le fiscal, НДЕГ (ndaatgal.mn) pour le social — le cabinet doit produire une pièce de chacune.

The network in Mongolia

The network opens 3 partner slots in Mongolia, not one more. No firm is listed there yet: all 3 slots therefore remain open to applications.

Listed firms in Mongolia

No listed partner in Mongolia has asked to appear in the public directory. The contact details of a firm are passed on to the client only when an assignment is awarded.

Filing an application does not amount to admission: every request is reviewed one by one. There is no minimum turnover requirement, and the partner selected invoices its fees directly.

You run payroll in Mongolia

Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.

A Mongolian partner combines two elements: the accounting services authorisation issued by the Ministry of Finance at entity level, and a named certified accountant within the firm who is a member of the Mongolian institute of certified public accountants. We ask for the state register certificate, the tax registration certificate, the certificate confirming no tax liabilities and the social insurance contribution statement, all of them recent given their short validity, together with a certified translation of each document. We also check that the numbers shown across those documents agree with one another.

Submit an application

You employ staff in Mongolia

Describe your requirement. No firm is listed in Mongolia yet: we review the request, then entrust it to a local firm that the network identifies and vets, or to the partner of a neighbouring country covering this territory. Your contact details are passed on to the selected firm alone.

Request a provider in Mongolia

The other countries in the East Asia region

Mobility is rarely arranged one country at a time. The neighbouring profiles follow the same outline.

The twenty leading countries of the network

These countries account for most of the requests received: each one has, in addition to its profile, six pages devoted to a single aspect of local payroll.

See the 120 countries of the network

Sources of this profile

The information gathered on this page comes from the registers, administrations and bodies listed below, consulted when the reference base was compiled. It is given for guidance and does not replace the advice of a professional established in Mongolia.