DGI IRPP progressive tax (0%–45%), CNSS social security (4% employee + 22.03% employer). XAF CFA franc currency. Monthly and annual calculations for Congo employment income.
CNSS employee contribution (4%) is fully deductible from taxable income before DGI income tax is calculated. Employer CNSS (22.03%) is an additional cost shown in employer summary.
Six annual bands: 0% on first XAF 464,000; 1% on XAF 464,001–1,000,000; 10% on XAF 1,000,001–3,000,000; 25% on XAF 3,000,001–8,000,000; 40% on XAF 8,000,001–13,500,000; 45% above XAF 13,500,000. Applied annually against taxable income (after CNSS deduction).
Yes — the employee's mandatory 4% CNSS contribution is fully deductible from gross pay before calculating income tax. This reduces your taxable income. The employer's 22.03% contribution is a separate cost.
Caisse Nationale de Sécurité Sociale covers all employees. Total contribution is 26.03% — 4% from employee and 22.03% from employer. No upper cap. Covers retirement, disability and survivor benefits.
Both DGI income tax and CNSS contributions must be filed and paid by the 15th of the following month. Monthly withholding is mandatory for all employers with employees.
Annual bands are applied to your monthly salary (multiplied by 12), then the result is divided by 12 to show accurate monthly PAYE. This ensures consistency with DGI annual assessment methodology.
If your annual income is below XAF 464,000, you pay no DGI income tax. However, CNSS (4% employee) still applies. The threshold applies to gross minus CNSS contributions.
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