Algeria Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN ALGERIA. 1. THE EMPLOYER RATE IS 25%, NOT 26%. The single most widely repeated error about Algerian payroll is an employer rate of 26% and a global rate of 35%. The operative instrument says otherwise in terms: the totals line of the article 2 table, as substituted by Décret exécutif n° 15-236, reads employer 25%, employee 9%, fonds des œuvres sociales 0,50%, total 34,50%. There is no 26% and no 35%. An engine carrying 26% overstates employer cost by a full percentage point of uncapped payroll. 2. THE GLOBAL RATE HAS THREE PAYERS, NOT TWO. 34,50% = 25% employer + 9% employee + 0,50% charged to the fonds des œuvres sociales. Only the retirement branch carries an œuvres sociales column. Adding the branch "totals" and splitting them 25/9 will not reconcile; the 0,50% has to be handled explicitly, which is why it is served here as its own entry. 3. THE 2015 CHANGE MOVED A POINT WITHOUT CHANGING THE TOTAL. Décret exécutif n° 15-236 (in force 16 September 2015) took one percentage point off the employer's assurances sociales share (12,50% to 11,50%) and put it on the employer's retirement share (10% to 11%). The employee's 9%, the employer's 25% and the global 34,50% are all unchanged. A schedule that looks right at the total level can therefore still be wrong branch by branch — which matters, because the branches go to different institutions (CNAS, CNR, CNAC) and are reported separately. 4. THERE IS NO CEILING. Unlike Morocco, Tunisia, Jordan or Israel, Algeria caps nothing. Every branch runs on the entire wage. Do not carry a plafond field for Algeria and do not port a neighbouring country's ceiling logic across the border. 5. THERE IS A FLOOR, AND IT IS THE SNMG. The contribution base for a full-time worker may not be set below the salaire national minimum garanti, so a below-minimum or partially-declared wage does not reduce the liability. Part-time work is prorated rather than exempted. 6. THE OCCUPATIONAL-INJURY RATE IS FLAT. 1,25% for every employer, every industry, no experience rating and no risk class. Engines built around European or South African accident tariffs should hard-code the single rate here rather than expose an industry selector. 7. ONLY ONE BRANCH IS MATCHED. Employer and employee shares are equal only for retraite anticipée (0,25% / 0,25%). Everywhere else the employer share is a multiple of the employee share. Never derive one side from the other. 8. THE EMPLOYEE'S 9% IS DEDUCTED BEFORE INCOME TAX. IRG on salary is computed after the social-security withholding, so an engine that taxes the gross and then deducts the 9% will overstate IRG. The employer's 25% is a cost of employment and is not deducted from the employee. 9. ONE COLLECTOR, SEVERAL FUNDS. CNAS collects the whole 34,50%; it retains the assurances sociales and accidents du travail branches and transfers the retirement share to CNR and the unemployment and early-retirement shares to CNAC. An employer files and pays once. Do not model three separate remittances. SUB-NATIONAL VARIATION: none. The rates are national and identical in all 58 wilayas. There is no regional payroll charge and no wilaya-level differentiation of any branch. WHAT WE DO NOT PUT A NUMBER ON: I put no number on the following, deliberately. CACOBATPH — the Caisse nationale des congés payés et du chômage-intempéries des secteurs du bâtiment, des travaux publics et de l'hydraulique. Employers in building, public works and hydraulics owe a further contribution to this fund on top of the 34,50%, covering paid leave and bad-weather layoff. It is a genuine additional statutory charge for those sectors and is flagged here so that it is visibly present rather than silently missing, but its rate is fixed under its own instruments, which were not opened for this record, and it is not priced. THE SNMG AMOUNT — the contribution floor is stated as a rule, not as a figure, because the SNMG is set by its own decree on its own cycle and belongs in the minimum-wage series rather than here. THE ASSIETTE'S EXCLUSION LIST — Ordonnance n° 95-01 fixes the assiette and is cited in the decree's visas, but the issue of the Journal officiel carrying it is a scanned image without a text layer, so its article-level list of included and excluded wage elements was not read for this record. The base is therefore described as the whole remuneration, which is the operative principle, without an itemised carve-out list. CASNOS — the non-salaried scheme (Caisse nationale de sécurité sociale des non-salariés) is a separate régime with its own rate and is out of scope for an employee record. ALREADY LEGISLATED, NOT YET IN FORCE: nothing found. The rate table has stood unchanged since 16 September 2015 and no later amending decree to Décret exécutif n° 94-187 was located. Note the amendment history is sparse but real — 94-187 was previously amended in 1999 (Décret exécutif n° 99-121) and 2006 (Décret exécutif n° 06-339) before 2015 — so a change arrives by a short amending décret exécutif published in the Journal officiel, with immediate effect on publication and no transition period. Watch the Journal officiel rather than any annual budget cycle: Algerian contribution rates do not move with the loi de finances. Employee and employer shares are stated separately: the employee figure is what leaves the payslip, the employer figure is cost of employment and is not a deduction.

Get it programmatically

curl https://afriref.dev/v1/dz/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/dz/social-contributions/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/dz/social-contributions

Other Algeria series: Banque d'Algérie policy rate (taux directeur) · TVA standard rate (taux normal) · VAT registration threshold · SNMG · Public holidays (fêtes légales) · CPI inflation (year-on-year, national index) · IBS · Withholding tax rates · Statutory default interest (intérêt légal) · IRG

The same figure elsewhere: Angola · Benin · Botswana · Burkina Faso · Cameroon · all 34