Chad Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN CHAD. 1. ONE CEILING, APPLIED TO EVERYTHING, AND IT IS LOW. 500 000 FCFA per month (6 000 000 per year) on all three branches. Chad is structurally simple here - unlike Congo's two ceilings, Gabon's two, Cote d'Ivoire's two or Senegal's four - but the ceiling is one of the lowest in the CEMAC group, a third of Gabon's 1 500 000 and two thirds of Cameroon's 750 000. Every employee above 500 000 FCFA a month is capped on every line, so the whole Chadian social charge converges to a fixed 82 500 FCFA employer and 17 500 FCFA employee per month. 2. THE CEILING AND THE RATES LIVE IN DIFFERENT INSTRUMENTS OF DIFFERENT VINTAGES. The three branch rates come from decrets 1634, 1635 and 1636, all of 4 December 2009. The ceiling comes from decret n° 1137 of 28 December 2007, two years earlier. Confirming the rates tells you nothing about the ceiling and vice versa - they must be re-verified separately, and the ceiling is the older and therefore the likelier of the two to have moved without the rates. 3. OCCUPATIONAL RISK IS 4% FLAT AND IS THE BIGGEST SURPRISE IN THE RECORD. It is a single national rate with no activity grading, and at 4% it is the highest flat occupational-risk rate among the twelve WAEMU and CEMAC states surveyed. Engines that treat this branch as a rounding error, or that import a neighbour's 1,5-2,25% figure, will understate employer cost by around two points of capped salary. 4. TWO BRANCHES ARE EMPLOYER-ONLY IN TERMS. Both the family-benefit and the occupational-risk decrets use the words "exclusivement a la charge de l'employeur". Model the employee rate on those branches as a hard zero. 5. THE PENSION SPLIT IS NOT A ROUND RATIO. 5% employer against 3,5% employee on an 8,5% branch. That is 58,8% / 41,2%, close enough to 60/40 to be mistaken for it but not equal to it. Hold both figures rather than deriving one from the other. 6. ONLY ONE BRANCH TOUCHES THE PAYSLIP, AND THERE IS NO HEALTH BRANCH. The employee's deduction is 3,5% for pensions and nothing else. The CNPS administers three branches only - family benefits and maternity, occupational risk, and pensions. There is no health-insurance branch producing a payroll contribution for an ordinary private-sector employee; do not import Togo's AMU, Mali's AMO, Gabon's CNAMGS or Cote d'Ivoire's CMU by analogy. 7. THE HEADLINE IS 20%, SPLIT 16,5% EMPLOYER AND 3,5% EMPLOYEE. 7,5 + 4 + 5 = 16,5 on the employer side. There are no additional employment or training levies folded into this record, unlike Mali and Niger which each carry a 1% employment-agency line, or Congo which carries a 1% apprenticeship levy. 8. FAMILY ALLOWANCE AMOUNTS ARE A SEPARATE INSTRUMENT FROM THE FAMILY BENEFIT RATE. Decret n° 1250/PR/PM/MFPT/2011 fixes the amounts of family allowances payable in the private sector; decret n° 1635 of 2009 fixes the 7,5% contribution that funds them. They move independently, and a change to benefit amounts is not a change to the contribution. 9. CIPRES DOES NOT SET THESE RATES. Chad's CNPS is a CIPRES member and CIPRES publishes the rates against their decret numbers on its own site, but CIPRES harmonises supervision, not rates or ceilings. Chad's 500 000 FCFA ceiling is specific to Chad and must never be carried to another CEMAC state sharing the XAF - Cameroon's is 750 000, Gabon's 1 500 000, Congo's 600 000 and 1 200 000. SUB-NATIONAL VARIATION: none. Rates and the ceiling are national and uniform, with no grading by activity, region or establishment. WHAT WE DO NOT PUT A NUMBER ON: I put no number on the following, deliberately. A FLOOR. No minimum contribution base is served. Most states in this group floor the assiette at the SMIG, and Chad may well do the same, but I did not reach an instrument or an authority statement saying so and will not infer it from regional practice. THE PRECISE ASSIETTE DEFINITION. The branches are served against "remuneration subject to contribution" because that is how the ceiling instrument frames it. The article-level definition of which pay elements enter the base - benefits in kind, bonuses, expense reimbursements - sits in the Code du travail et de la prevoyance sociale and its application decrets, which I did not open. Where a Chadian payroll has significant non-cash or variable pay, confirm the base before relying on these percentages. TAX DEDUCTIBILITY - the tax_deductible flag is omitted throughout. I did not reach the Chadian tax-code provisions on whether the employee's 3,5% reduces the salary-tax base. SOURCING CAVEATS: The rates, the shares, the ceiling and the framework instruments are all taken from CIPRES's institutional page for the CNPS du Tchad, which is unusually good for this purpose because it states each figure ALONGSIDE the number and date of the decret that fixes it rather than merely asserting a percentage. Those four decrets - 1634, 1635 and 1636 of 4 December 2009 for the rates, and 1137 of 28 December 2007 for the ceiling - were NOT opened; their contents are as CIPRES reports them. The figures are independently corroborated by the CNPS Tchad's own "Guide de l'employeur", which gives the same 20% overall rate, the same three-way split and the same 500 000 FCFA ceiling; that guide could not be retrieved directly because the CNPS's own domain presents an expired TLS certificate, so it was reached only in reproduced form. effective_from is set to the date of the three rate decrets, not to the date of the ceiling decret. Given that the operative instruments are now more than fifteen years old and the ceiling nearly twenty, the single most valuable check at each cycle is whether a newer decret has moved the 500 000 FCFA plafond.

Get it programmatically

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

Other Chad series: Policy interest rate (BEAC TIAO) · Value added tax (TVA) standard rate · VAT registration threshold · Guaranteed interprofessional minimum wage (SMIG) · Public holidays · Consumer price inflation (INHPC, year-on-year) · Corporate income tax (Impot sur les Societes) · Withholding tax rates · Statutory interest (taux d'intérêt légal) · Personal income tax (IRPP) - work income schedule

The same figure elsewhere: Côte d'Ivoire · Democratic Republic of the Congo · Egypt · Equatorial Guinea · Eswatini · all 34