Niger Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN NIGER. 1. ONE CEILING, APPLIED EVERYWHERE - AND IT IS EXPRESSED ANNUALLY. 500 000 FCFA per month, 6 000 000 FCFA per year, on every branch including the ANPE levy. Niger is refreshingly simple here compared with Senegal's four ceilings or Cote d'Ivoire's two, but note that the authority states it as an ANNUAL figure; an engine that applies an annual cap to a monthly payroll without dividing will let eleven months run uncapped and then stop. 2. THE EMPLOYER'S PENSION SHARE MOVED AND THE WORKER'S DID NOT. Current: 6,25% employer / 5,25% worker, branch total 11,50%. Superseded: a symmetric 5,25% / 5,25% for 10,50%. Because the worker's side is unchanged, a stale table produces the CORRECT net pay and understates employer cost by one point - it will not be caught by reconciling payslips. Niger's own government portal still publishes the superseded pair. 3. TWO DIFFERENT HEADLINE EMPLOYER RATES ARE BOTH CORRECT. 16,40% is the three CNSS branches. 17,40% adds the 1% ANPE levy. CIPRES publishes the former, contribution tables that include labour-market levies publish the latter. Decide explicitly which one your 'employer rate' means; the 21,65% total that CIPRES publishes likewise excludes the ANPE line. 4. OCCUPATIONAL RISK IS A SINGLE FLAT 1,75%, NOT A BAND. No activity grading, no safety-record adjustment, no tariff table. Only Togo, Burkina Faso and Niger among the states in this group work this way; Benin, Mali, Senegal, Cameroon and Cote d'Ivoire all grade. 5. FAMILY BENEFITS IS THE BIGGEST EMPLOYER LINE. At 8,40% it exceeds the employer's pension share of 6,25%. Engines that assume pensions dominate the employer cost will mis-weight accruals. 6. TWO WORKER CATEGORIES TAKE ONLY PART OF THE STACK. Seconded civil servants carry family benefits and occupational risk but no pension. Apprentices and trainees carry the pension and occupational-risk branches but no family benefits. Running the ordinary employee profile on either over-charges. 7. REMITTANCE FREQUENCY TURNS ON TWENTY EMPLOYEES, NOT TEN. Monthly at 20 or more, quarterly below 20. This differs from Mali's threshold of ten and from Cote d'Ivoire's twenty - do not carry a neighbour's threshold across. 8. ONLY ONE BRANCH TOUCHES THE PAYSLIP, AND THERE IS NO HEALTH BRANCH. The employee's deduction is 5,25% for pensions and nothing else. The CNSS regime has no health-insurance branch producing a payroll contribution for an ordinary private-sector employee; do not model one, and in particular do not import Togo's AMU or Mali's AMO by analogy. 9. CIPRES DOES NOT SET THESE RATES. Niger's CNSS is a CIPRES member; CIPRES harmonises supervision, not rates, and publishes its members' national figures on its own site precisely because they differ. Niger's 500 000 FCFA ceiling is specific to Niger. SUB-NATIONAL VARIATION: none. Rates and the ceiling are national and uniform. Differentiation is by WORKER CATEGORY (seconded civil servants, apprentices and trainees, voluntary self-employed) and by EMPLOYER SIZE (remittance frequency at the 20-employee line), never by region. WHAT WE DO NOT PUT A NUMBER ON: I put no number on the following, deliberately. THE FLOOR AMOUNT - floor_monthly is omitted. The rule that the base is floored at the SMIG is served in each branch's base text; the SMIG is reported at 42 000 FCFA per month for a 40-hour week but it is fixed by a separate instrument I did not reach, and pinning it into the contribution record would freeze a parameter that is not part of this scheme. TAX DEDUCTIBILITY - the tax_deductible flag is omitted throughout. I did not reach the Nigerien tax-code provisions on whether the worker's 5,25% reduces the salary-tax base. THE APPRENTICE AND SECONDED-CIVIL-SERVANT RATES - the category RULES are served in the branch notes because they are structural and durable, but their arithmetic totals are not served as numbers: the only source giving them is the same government portal that carries the superseded pension pair, so its totals are of the wrong vintage. Derive them from the current branch rates instead. VOLUNTARY SELF-EMPLOYED SCHEME - not modelled beyond a note. This record covers the ordinary private-sector employee. SOURCING CAVEATS: The branch rates, the employer/worker split and the annual ceiling come from CIPRES's own institutional page for the CNSS du Niger, corroborated line by line by an independent contribution table stated effective 1 January 2024 which additionally supplies the monthly form of the ceiling and the ANPE line. The founding instruments - loi n° 2003-34 du 5 aout 2003 and decret n° 2005-64 du 11 mars 2005 - are cited as the Nigerien government's own business-procedure portal cites them, including its reference to article 31 of the statutes dealing with salary limits; I did NOT open either instrument, and no decret fixing the current percentages was identified by number. The CNSS's own website was reachable but its contribution page carries only general wording about the assiette and no rates, so no figure here is read off the caisse's own rate page. The ANPE rate of 1% is served over the 0,5% on the government portal on vintage grounds explained in that branch's note, not on the strength of a superior instrument. Re-verify on the next CNSS or CIPRES publication.

Get it programmatically

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

Other Niger series: BCEAO minimum bid rate (taux minimum de soumission) · Taxe sur la valeur ajoutée (TVA) · VAT registration threshold · Salaire minimum interprofessionnel garanti (SMIG) · Public holidays (jours fériés, chômés et payés) · Inflation (IHPC, glissement annuel) · Impôt sur les bénéfices (ISB) · Withholding tax rates · Statutory interest (taux de l'intérêt légal) · Impôt sur les traitements et salaires (ITS)

The same figure elsewhere: Nigeria · Republic of the Congo · Rwanda · Senegal · South Africa · all 34