Senegal Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN SENEGAL. 1. THERE ARE THREE INSTITUTIONS, NOT ONE, AND THEY DO NOT SHARE A CEILING. The Caisse de Securite Sociale (CSS) carries family benefits and occupational risk. The Institution de Prevoyance Retraite du Senegal (IPRES) carries the pension - both the general scheme and the executives' supplementary scheme. The employer's Institution de Prevoyance Maladie (IPM) carries health. They are separate legal persons under separate instruments, they are declared and paid separately, and they apply FOUR different ceilings: 63 000, 432 000, 1 296 000 and 250 000 FCFA per month. Any model that computes one "social security base" for Senegal is wrong on at least three lines. This is the single biggest trap in the country. 2. THE CSS CEILING IS BELOW THE MINIMUM WAGE, SO THE CSS BRANCHES ARE FLAT AMOUNTS. The CSS assiette is floored at the SMIG and capped at 63 000 FCFA/month. On a SMIG basis of 371 FCFA/hour for a 40-hour week the monthly minimum works out above 63 000 FCFA, so every full-time employee sits at the ceiling. Family benefits is therefore a flat 4 410 FCFA/month per employee and occupational risk a flat 630, 1 890 or 3 150 FCFA/month depending on band. Neither varies with actual pay. 3. THE EXECUTIVES' SCHEME IS A TRANCHE, NOT A HIGHER CEILING. A cadre does not simply get a bigger pension ceiling: the cadre pays 14% on salary up to 432 000 AND 6% on the slice between 432 000 and 1 296 000. Applying the 6% to the whole salary over-deducts severely - on a 700 000 FCFA salary the employee's RCC share is 6 432 FCFA, not 16 800 FCFA. 4. THE RCC'S LOWER BOUND IS NOT A CONSTANT. It is the IPRES general-scheme ceiling, and it moves whenever that moves. Hard-coding 360 000 - which was correct one vintage ago and is still printed by live sources - silently over-charges by 72 000 FCFA of assiette per cadre per month once the general ceiling reaches 432 000. 5. THE OCCUPATIONAL-RISK RATE HAS THREE VALUES, NOT A RANGE. 1%, 3% or 5% by principal activity of the establishment. There is no 2% and no 4%. Do not interpolate, and do not import Cote d'Ivoire's continuous 2-5% band. 6. THE PENSION SPLIT IS ASYMMETRIC IN BOTH IPRES SCHEMES, AT THE SAME 60/40 RATIO. General scheme 8,4% employer / 5,6% employee; supplementary scheme 3,6% employer / 2,4% employee. In both, the employer bears exactly 60% of the branch and the employee 40%. Never model either as an even split. 7. THE IPM IS COMPULSORY AND IS ROUTINELY OMITTED. Foreign payroll models frequently stop at CSS and IPRES. Affiliating to an IPM (or creating one, obligatory at 300 or more employees) is a statutory obligation on the employer, and the worker's share is a real payslip deduction on salary capped at 250 000 FCFA. Omitting it overstates net pay. 8. STALE FIGURES IN CIRCULATION, INCLUDING ON OFFICIAL PORTALS. The 1973 Code's own text carries a 60 000 franc ceiling and a 6% family benefits rate. A Senegalese government business-procedure portal still publishes IPRES ceilings of 256 000 and 768 000 FCFA. Live payroll sites still publish an RCC lower bound of 360 000. All three are historical. 9. CIPRES DOES NOT SET THESE RATES. Senegal's CSS is a CIPRES member and CIPRES publishes the CSS's rates on its own site, but CIPRES harmonises supervision and prudential standards, not contribution rates. Every figure here is fixed nationally, and Senegal's ceilings differ sharply from those of other WAEMU states sharing the same currency. SUB-NATIONAL VARIATION: none. All three institutions operate nationally with uniform rates and ceilings. The only differentiation is by ESTABLISHMENT ACTIVITY (the CSS occupational-risk band), by EMPLOYEE CATEGORY (cadre versus non-cadre for the IPRES supplementary scheme), by PROFESSION (the SMIG that floors the CSS assiette differs between the general 40-hour rate and the agricultural rate) and by EMPLOYER (the IPM's own rate), never by region. WHAT WE DO NOT PUT A NUMBER ON: I put no number on the following, deliberately. THE CSS OCCUPATIONAL-RISK RATE FOR A GIVEN EMPLOYER - rate_employer stays null. The three bands are published; the activity-to-band mapping is not, and the operative band is assigned to the establishment. The three possible monthly amounts are given in the branch note so an engine can bound the exposure. THE IPM RATE AND ITS EMPLOYER/EMPLOYEE SPLIT - all rate fields null. There is no national IPM rate: each institution sets its own within the reported 4-15% band on a 250 000 FCFA ceiling. The split is genuinely contested on the public record between an equal division and a two-thirds/one-third division, and I will not pick one. TAX DEDUCTIBILITY - the tax_deductible flag is omitted throughout. I did not reach the Senegalese Code general des impots provisions on whether IPRES and IPM employee shares reduce the IRPP base. THE EXACT MONTHLY SMIG. CLEISS states the basis as 371 FCFA/hour for a 40-hour week (237 FCFA/hour agricultural) since 1 July 2023, and the CSS assiette is floored at the SMIG. The monthly equivalent depends on the conversion convention, so the observation that the SMIG floor exceeds the 63 000 CSS ceiling is served as a conclusion while the precise monthly SMIG figure is not. SOURCING CAVEATS - AND WHY THIS RECORD IS MARKED SECONDARY. Every Senegalese institutional domain was unreachable from this network at the time of research: ipres.sn, secusociale.sn, secusociale.ipres.sn and senegalservices.sn all failed at the connection or DNS layer, whether fetched directly or driven through a browser. As a result NO figure here was read off IPRES's or the CSS's own rate page, and no decret, arrete or conseil d'administration decision fixing the current IPRES ceilings was obtained. The CSS rates and the 63 000 FCFA ceiling are corroborated by two independent official or inter-governmental sources - CIPRES's own institutional page for the CSS, and the Senegalese government's business-procedure portal, which additionally supplies the article-level legal citations. The IPRES rate splits are corroborated by the same government portal. The CURRENT IPRES CEILINGS (432 000 and 1 296 000) rest on the CLEISS table stated effective 1 January 2026 plus consistent French-language payroll sources, with the government portal itself carrying a stale pair - this is the weakest link in the record. The RCC tranche structure is inferred from the consistent payroll record and from the fact that its lower bound has tracked the general ceiling across vintages, not read off an instrument. Re-verify against IPRES and CSS directly as soon as those domains are reachable, and treat the two IPRES ceilings as the first thing to check.

Get it programmatically

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

Other Senegal series: policy interest rate · VAT standard rate (TVA) · VAT registration threshold · Minimum wage (SMIG / SMAG) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory interest (taux de l'intérêt légal) · Personal income tax brackets

The same figure elsewhere: South Africa · Tanzania · Togo · Tunisia · Uganda · all 34