IRPF progressive tax (0%–35%), social security (4.5% employee + 21.5% employer). XAF CFA franc currency. Annual and monthly calculations.
Employee social security (4.5%) is fully deductible from taxable income before IRPF tax.
Seven annual bands: 0% on XAF 0–1M; 10% on XAF 1M–3M; 15% on XAF 3M–5M; 20% on XAF 5M–10M; 25% on XAF 10M–15M; 30% on XAF 15M–25M; 35% above XAF 25M. Applied annually to taxable income after social security deduction.
Yes — the employee's 4.5% social security contribution is fully deductible from gross pay before calculating IRPF tax. This reduces your taxable income. Employer's 21.5% is a separate cost.