Algeria Social Contributions

Algeria Social Security / Social Insurance Contributions (CNAS / CASNOS) Skill v0.1

Tier 2 (research-verified) skill. Branch rates rely on CLEISS (authoritative French bilateral social-security source), corroborated by PwC Worldwide Tax Summaries and a 2025 Algerian payroll source. Primary Algerian authorities (CNAS, CASNOS, DGI/Ministère des Finances) were not directly fetched. Every figure carries an inline source or a [RESEARCH GAP — reviewer to confirm] marker. A warranted Algerian accountant must sign off before filing.

Section 1 -- Quick reference

Read this whole section before computing or classifying anything.

Quick reference table

Field	Value
Country	Algeria (People's Democratic Republic of Algeria)
Currency	Algerian Dinar (DZD) only
Salaried contribution authority	CNAS (Caisse Nationale des Assurances Sociales des travailleurs salariés)
Self-employed contribution authority	CASNOS (Caisse Nationale de Sécurité Sociale des Non-Salariés)
Tax authority (IRG/IBS)	DGI — Direction Générale des Impôts, Ministère des Finances (mfdgi.gov.dz)
Consolidated rate publisher	CLEISS (cleiss.fr)
Salaried total contribution	35% of gross — 26% employer + 9% employee (CLEISS / PwC)
Self-employed (CASNOS) rate	15% of declared annual income (7.5% insurance + 7.5% retirement) (CLEISS)
Minimum wage (SNMG) 2024–2025	20,000 DZD/month (CLEISS)
Minimum wage (SNMG) from 1 Jan 2026	24,000 DZD/month (+20%) (Radio Algérie / North Africa Post)
Personal income tax	IRG — progressive 0%–35% (PwC, FL 2022 schedule still current)
Salaried monthly IRG exemption	salaries ≤ 30,000 DZD/month effectively exempt (corroborated; see Section 10)
CNAS earnings ceiling	No general ceiling for salaried CNAS (CLEISS / PwC)
Salaried filing	G50 (tax, incl. IRG withheld) monthly by 20th; CNAS DAC monthly within first 10 days; DAS annual before 31 Jan
Validated by	Pending — requires sign-off by a warranted Algerian accountant
Validation date	Pending

Contribution regime overview

Regime	Who	Headline rate
CNAS (salaried)	Employees and their employers	26% employer + 9% employee = 35% of gross (CLEISS / PwC)
CASNOS (non-salaried)	Self-employed, professionals, traders	15% of declared annual income (CLEISS)

Conservative defaults

Ambiguity	Default
Unknown employment status (salaried vs self-employed)	STOP — CNAS and CASNOS regimes differ entirely; ask before computing
Salaried base unknown	Apply the SNMG floor (20,000 DZD/month for 2024–2025) as the minimum base
Self-employed declared income unknown	Apply the CASNOS floor (216,000 DZD/year) (CLEISS)
Tax year not stated	Assume 2025 (current research year); confirm SNMG/bracket year before filing
Unknown whether a DZD debit is CNAS or IRG/G50	Classify by counterparty (CNAS vs Trésor/DGI); flag for reviewer if unclear
Construction/public-works/hydraulics sector add-on uncertain	Flag — an extra 0.375% unemployment add-on may apply (CLEISS)

Section 2 -- Required inputs and refusal catalogue

Required inputs

Minimum viable -- employment status (salaried vs non-salaried/self-employed) and gross monthly salary (CNAS) or declared annual income (CASNOS). Without employment status, STOP — the two regimes are not interchangeable.

Recommended -- the tax year, the employer's sector (construction/public works/hydraulics carries an add-on), and for IRG: residency status and any other Algeria-source income.

Ideal -- CNAS DAC declarations, G50 declarations, DAS annual salary declaration, payslips showing the 9% employee deduction and IRG withheld, and bank statements showing CNAS/CASNOS and Trésor/DGI debits.

Refusal catalogue

• R-DZ-SC-1 — Employment status unknown. Trigger: not stated whether the client is salaried (CNAS) or self-employed (CASNOS). Message: "Employment status is mandatory. Salaried workers contribute 35% via CNAS (26% employer / 9% employee, no ceiling); self-employed contribute 15% via CASNOS within an income band. These regimes are not interchangeable. Cannot proceed without this information."
• R-DZ-SC-2 — Contribution arrears / penalties. Trigger: client has unpaid CNAS contributions from prior periods. Message: "Late CNAS contributions attract a 10% penalty plus 3% per month of delay (majoration de retard) and can trigger legal proceedings (CLEISS / Algerian payroll sources). Do not quantify arrears without a CNAS statement. Escalate to a warranted Algerian accountant."
• R-DZ-SC-3 — Sector add-ons and exemptions. Trigger: client is in construction, public works, hydraulics, or claims a reduced-rate scheme (e.g. ANSEJ/ANADE start-up exemptions). Message: "An additional 0.375% unemployment-branch contribution applies in construction/public works/hydraulics, and start-up/youth-employment schemes may carry temporary exemptions. These require case-specific confirmation. Escalate to a warranted Algerian accountant."
• R-DZ-SC-4 — Non-resident / expat payroll. Trigger: client is a non-resident, on a bilateral social-security agreement, or seconded into/out of Algeria. Message: "Bilateral social-security agreements and secondment relief are outside the scope of this skill. Non-residents are taxed only on Algeria-source professional income (PwC). Escalate to a warranted Algerian accountant."
• R-DZ-SC-5 — IRG/tax penalty quantification. Trigger: request to quantify statutory IRG late-payment penalties. Message: "Specific statutory IRG late-payment penalty percentages are not confirmed from a primary authority in this skill [RESEARCH GAP — reviewer to confirm against the Code des Impôts Directs, mfdgi.gov.dz]. Do not estimate. Escalate to a warranted Algerian accountant."

Section 3 -- Payment pattern library

This is the deterministic pre-classifier for bank statement transactions related to Algerian contributions and payroll tax. When a transaction matches a pattern below, apply the treatment directly. Do not second-guess.

How to read this table. Match by case-insensitive substring on the counterparty/reference as it appears in the bank statement. Statements may be in French or Arabic. Contribution and IRG payments always EXCLUDE from any VAT (TVA) return — they are statutory payroll/personal obligations, not business supplies.

3.1 CNAS salaried contribution debits

CNAS salaried contribution debits

Pattern	Treatment	Notes
CNAS	EXCLUDE -- social contribution	Monthly DAC payment of the combined 35% (26% employer + 9% employee)
CAISSE NATIONALE ASSURANCES SOCIALES	EXCLUDE -- social contribution	Full CNAS name
COTISATION CNAS, COTISATIONS SOCIALES	EXCLUDE -- social contribution	"Contribution" reference
DAC, DECLARATION CNAS	EXCLUDE -- social contribution	DAC = the monthly CNAS declaration/payment
الضمان الاجتماعي (social security)	EXCLUDE -- social contribution	Arabic-language reference

3.2 CASNOS self-employed contribution debits

CASNOS self-employed contribution debits

Pattern	Treatment	Notes
CASNOS	EXCLUDE -- self-employed contribution	15% of declared annual income
CAISSE NON-SALARIES, NON SALARIES	EXCLUDE -- self-employed contribution	Full/abbreviated CASNOS reference
COTISATION CASNOS	EXCLUDE -- self-employed contribution	Contribution reference

3.3 IRG / income tax payments (NOT a social contribution)

IRG / income tax payments

Pattern	Treatment	Notes
G50, G-50, G 50	EXCLUDE -- payroll tax (IRG withheld)	Monthly combined tax declaration, due 20th
IRG, IMPOT REVENU GLOBAL	EXCLUDE -- income tax	Not a CNAS/CASNOS contribution
TRESOR, RECETTE DES IMPOTS	EXCLUDE -- tax payment to the Treasury	DGI/Trésor counterparty
DGI, DIRECTION DES IMPOTS	EXCLUDE -- tax payment	Tax authority
IBS, IMPOT BENEFICES SOCIETES	EXCLUDE -- corporate tax	Company-level, not payroll contribution

3.4 Salary and payroll (exclude from contribution classification)

Salary and payroll

Pattern	Treatment	Notes
SALAIRE, PAIE, VIREMENT SALAIRE (outgoing)	EXCLUDE -- payroll expense	Net wage transfer, not a CNAS payment
SALAIRE (incoming)	EXCLUDE -- employment income received	Not a contribution
الراتب (salary)	EXCLUDE -- payroll/salary	Arabic-language reference

3.5 Benefits received (not contributions paid)

Benefits received

Pattern	Treatment	Notes
PENSION CNR, RETRAITE	EXCLUDE -- pension income received	CNR pays pensions; not a contribution
ALLOCATION CHOMAGE, CNAC	EXCLUDE -- unemployment benefit received	Inbound benefit, not a contribution
ALLOCATIONS FAMILIALES	EXCLUDE -- family benefit received	Outside the contribution base entirely

Section 4 -- Worked examples

Six bank statement classifications from a hypothetical Algerian small employer and a self-employed professional. All amounts in DZD. Currency and figures per CLEISS / PwC research; SNMG 20,000 DZD/month (2024–2025).

Example 1 -- Monthly CNAS contribution debit (BNA)

Input line: 10.02.2025 ; CNAS COTISATION 01/2025 ; DEBIT ; DAC JANVIER ; -28,000.00 ; DZD

Reasoning: Matches "CNAS COTISATION" (pattern 3.1). This is the monthly DAC payment for January 2025. For a single SNMG-floor employee (base 20,000 DZD/month), total contribution = 35% × 20,000 × 4 employees ≈ 28,000 — or one employee at a higher base. Check headcount and base; the combined 35% (26% employer + 9% employee) is remitted together. Exclude from TVA. The employer 26% is a deductible payroll cost; the employee 9% was deducted from the worker's gross.

Classification: EXCLUDE from TVA -- CNAS social contribution.

Example 2 -- Employee 9% deduction verification (single SNMG worker)

Input line: 28.02.2025 ; VIREMENT SALAIRE FEVRIER ; DEBIT ; PAIE EMPLOYE ; -18,200.00 ; DZD

Reasoning: Matches "VIREMENT SALAIRE" (pattern 3.4) — a net wage transfer, not a contribution. Reconciliation: gross SNMG 20,000 DZD. Employee CNAS 9% = 20,000 × 0.09 = 1,800.00. IRG: monthly salary 20,000 ≤ 30,000 exemption threshold, so IRG ≈ 0 (see Section 10). Net = 20,000 − 1,800 − 0 = 18,200.00 DZD. The figure reconciles. This is payroll expense, not the employer's contribution remittance.

Classification: EXCLUDE from TVA -- net payroll expense. NOT a CNAS contribution remittance.

Example 3 -- G50 / IRG payment to the Treasury (NOT a contribution)

Input line: 19.02.2025 ; RECETTE DES IMPOTS G50 ; DEBIT ; IRG SALAIRES 01/2025 ; -9,072.00 ; DZD

Reasoning: Matches "RECETTE DES IMPOTS" / "G50" (pattern 3.3). This is the monthly G50 remittance of IRG withheld from salaries, due by the 20th of the following month (Rivermate). It is a tax payment to the DGI/Trésor, NOT a CNAS/CASNOS social contribution. Do not classify as social security. Exclude from TVA.

Classification: EXCLUDE from TVA -- payroll income tax (IRG via G50). NOT a contribution.

Example 4 -- CASNOS self-employed annual contribution (CPA bank)

Input line: 15.03.2025 ; CASNOS COTISATION 2025 ; DEBIT ; NON SALARIE ; -90,000.00 ; DZD

Reasoning: Matches "CASNOS COTISATION" (pattern 3.2). 15% of declared annual income (CLEISS). 90,000 / 0.15 = 600,000 DZD declared annual income, which sits inside the CASNOS band (floor 216,000 → ceiling 4,320,000). Split is 7.5% social insurance (45,000) + 7.5% retirement (45,000). Inside the band, so neither floor nor ceiling bites. Exclude from TVA.

Classification: EXCLUDE from TVA -- CASNOS self-employed contribution.

Example 5 -- CASNOS contribution at the floor (low declared income)

Input line: 20.03.2025 ; CASNOS ; DEBIT ; COTISATION MINIMALE ; -32,400.00 ; DZD

Reasoning: Matches "CASNOS" (pattern 3.2). The CASNOS base is floored at 216,000 DZD/year (CLEISS). 15% × 216,000 = 32,400.00 DZD — the minimum annual CASNOS contribution. Any declared income below 216,000 is contributed on the 216,000 floor, not the lower actual figure. Exclude from TVA.

Classification: EXCLUDE from TVA -- CASNOS minimum contribution (floored at 216,000 DZD base).

Example 6 -- Ambiguous CNAS debit (possible arrears + penalty)

Input line: 05.04.2025 ; CNAS REGULARISATION ; DEBIT ; MAJORATION DE RETARD ; -41,500.00 ; DZD

Reasoning: Matches "CNAS" (pattern 3.1) but the reference "MAJORATION DE RETARD" signals a late-payment surcharge. Late CNAS contributions carry a 10% penalty plus 3% per month of delay (almawarid). The amount mixes contribution principal with penalty, which cannot be separated without a CNAS statement. The penalty portion is not a normal deductible contribution. Flag for reviewer.

Classification: EXCLUDE from TVA. Flag for reviewer -- request a CNAS statement to split contribution principal from the 10% + 3%/month penalty.

Section 5 -- Tier 1 rules

These rules apply when bank statement data is clear and all required inputs are available. Apply exactly as written.

Rule 1 -- Salaried CNAS formula

• CNAS formula — CNAS_total = gross_salary x 35% CNAS_employer = gross_salary x 26% CNAS_employee = gross_salary x 9% (Headline 26% employer / 9% employee / 35% total (CLEISS / PwC). The employer remits both shares monthly. No general earnings ceiling applies (CLEISS / PwC).)

Rule 2 -- CNAS branch breakdown (effective 1 Jan 2024)

CNAS branch breakdown (https://www.cleiss.fr/docs/cotisations/algerie.html)

Branch	Employer	Employee	Other	Total
Social insurance (illness, maternity, disability, death)	11.5%	1.5%	—	13%
Work accidents & occupational illness	1.25%	—	—	1.25%
Retirement	11%	6.75%	0.50% (FNPOS housing fund)	18.25%
Early retirement	0.25%	0.25%	—	0.5%
Unemployment insurance	1%	0.5%	—	1.5%
TOTAL	25% (+0.50% FNPOS)	9%	0.50%	34.5%

• Reconciliation of headline vs itemised rates — The headline 26% employer is the commonly-cited figure including the 0.50% FNPOS and minor sector add-ons; CLEISS itemises pure employer branches at 25% + 0.50% FNPOS = 25.5% (PwC / CLEISS reconciliation). Employer column 11.5 + 1.25 + 11 + 0.25 + 1 = 25.0%; employee column 1.5 + 0 + 6.75 + 0.25 + 0.5 = 9.0%; grand total 34.5% (35% with rounding/sector add-ons). (https://www.cleiss.fr/docs/cotisations/algerie.html)

Rule 3 -- Construction / public works / hydraulics add-on

• Sector add-on (unemployment branch) — 0.375% (Applies in construction, public works, and hydraulics sectors, added to employer side where applicable; otherwise omit.) (CLEISS)

Rule 4 -- Contribution base (salaried)

• Contribution base definition — The base is all gross salary elements, excluding family benefits, expense reimbursements, departure/severance bonuses, and certain hardship allowances (CLEISS). The SNMG minimum wage (20,000 DZD/month in 2024–2025; 24,000 DZD/month from 1 Jan 2026) effectively floors the base. No general ceiling (CLEISS / PwC). (CLEISS / PwC)

Rule 5 -- Employee 9% is deductible for IRG

• Employee 9% CNAS deductibility — The employee's 9% CNAS deduction is subtracted from gross salary to arrive at the IRG taxable base (CLEISS). Compute IRG on (gross − employee social contribution). (CLEISS)

Rule 6 -- Self-employed CASNOS formula

• CASNOS formula — CASNOS = clamp(declared_annual_income, 216,000, 4,320,000) x 15% (https://www.cleiss.fr/docs/cotisations/algerie.html)
• CASNOS composition and bounds — 15% = 7.5% social insurance + 7.5% retirement (CLEISS). Floor base 216,000 DZD/year (min contribution 32,400); ceiling base 4,320,000 DZD/year (max contribution 648,000). (https://www.cleiss.fr/docs/cotisations/algerie.html)

Rule 7 -- IRG progressive brackets (annual)

IRG progressive brackets (annual) (https://taxsummaries.pwc.com/algeria/individual/taxes-on-personal-income)

Annual taxable income (DZD)	Marginal rate	Tax at top of band	Cumulative tax at top of band
≤ 240,000	0%	0	0
240,001 – 480,000	23%	55,200	55,200
480,001 – 960,000	27%	129,600	184,800
960,001 – 1,920,000	30%	288,000	472,800
1,920,001 – 3,840,000	33%	633,600	1,106,400
> 3,840,000	35%	—	—

• Cumulative check — Progressive 0%–35% on annual taxable income (PwC, FL 2022 schedule still current per PwC last reviewed 14 July 2025). Cumulative check: 0 → +55,200 → +129,600 = 184,800 → +288,000 = 472,800 → +633,600 = 1,106,400. (https://taxsummaries.pwc.com/algeria/individual/taxes-on-personal-income)

Rule 8 -- Monthly salary IRG exemption

• Salaried monthly IRG exemption threshold — 30,000 DZD/month (Salaries not exceeding this amount are effectively exempt from IRG (search result; corroborates the 240,000 annual threshold plus salary-relief mechanics). For salaried workers, apply payroll-specific relief; do not apply the raw annual table without confirming the salary-withholding schedule [RESEARCH GAP — confirm the exact salaried IRG withholding/abatement table against the DGI / Code des Impôts Directs, mfdgi.gov.dz].) (search result (corroborated))

Rule 9 -- Filing schedule

Filing schedule

Obligation	Frequency	Deadline	Source
G50 (tax, incl. IRG salaries withheld)	Monthly	20th of month following salary payment	Rivermate
CNAS contribution declaration/payment (DAC)	Monthly	Within first 10 days of following month	almawarid
DAS (Déclaration Annuelle des Salaires)	Annual	Before 31 January following year	almawarid
Annual income tax return	Annual	~30 April following the tax year	Rivermate

• CNAS deadline note — The CNAS 10-day deadline (almawarid) is the social-security-specific one; the 20th is the G50 tax deadline. Some EOR guides cite the 20th for CNAS too [RESEARCH GAP — confirm exact CNAS monthly deadline against cnas.dz]. (almawarid)

Rule 10 -- Universal mandatory affiliation

• Mandatory affiliation — All salaried workers must be affiliated to CNAS, and all non-salaried/self-employed to CASNOS, from the first day of activity. There is no income threshold for affiliation — coverage is universal and mandatory (CLEISS). (CLEISS)

Section 6 -- Tier 2 catalogue

When bank statement data is ambiguous or client circumstances are unclear, flag these situations for reviewer confirmation.

T2-1 -- Salaried vs self-employed boundary (mixed activity)

• T2-1 — Trigger: Client draws a salary and also earns self-employed/professional income. Issue: Salaried income falls under CNAS (35%); self-employed income under CASNOS (15%). Both regimes can apply simultaneously on different income streams. Action: Flag for reviewer. Split the income streams and confirm dual affiliation before computing.

T2-2 -- Sector-specific add-on (construction / public works / hydraulics)

• T2-2 — Trigger: Employer operates in construction, public works, or hydraulics. Issue: An extra 0.375% unemployment-branch contribution applies (CLEISS). It is easy to omit. Action: Flag for reviewer. Confirm the sector classification and add the 0.375% to the employer side. (CLEISS)

T2-3 -- Rate-source reconciliation (26% vs 25.5%)

• T2-3 — Trigger: A contribution figure does not reconcile to a clean 26% employer. Issue: CLEISS itemises pure employer branches at 25% + 0.50% FNPOS = 25.5%, while PwC and Algerian summaries cite a headline 26% (rounding/sector add-ons). A second 2025 source (almawarid) allocates branches slightly differently (Health-Maternity 12.5%/1.5%; Retirement 10.5%/6.75%) but reaches the same ~26%/9% totals. Action: Flag for reviewer where the exact branch split matters (e.g. branch-level reconciliation). Use 26%/9%/35% as the headline.

T2-4 -- CNAS / CASNOS arrears and penalties

• T2-4 — Trigger: Client has unpaid contributions from prior periods. Issue: Late CNAS contributions attract 10% + 3% per month of delay and can trigger legal proceedings (almawarid). Principal and penalty cannot be separated without a CNAS statement. Action: Do not quantify arrears. Escalate to a warranted Algerian accountant. (almawarid)

T2-5 -- Salaried IRG withholding vs annual table

• T2-5 — Trigger: Need to compute IRG actually withheld from a salary. Issue: The 30,000 DZD/month exemption and salary-specific abatements differ from a naive application of the annual 0%–35% table. The exact salaried withholding schedule is not confirmed from a primary authority. Action: Flag for reviewer. Confirm against the DGI / Code des Impôts Directs [RESEARCH GAP — reviewer to confirm] before relying on a computed net-pay figure.

T2-6 -- 2026 SNMG change and Finance Law 2025 floors

• T2-6 — Trigger: Computation spans into 2026, or involves the lump-sum/minimum tax regime. Issue: SNMG rises to 24,000 DZD/month from 1 Jan 2026 (Radio Algérie / North Africa Post). Finance Law 2025 reportedly raised the minimum lump-sum tax (IFU/FRT) floor to DZD 30,000 from DZD 10,000 effective 1 Jan 2026 [RESEARCH GAP — verify exact wording at https://taxsummaries.pwc.com/algeria/individual/significant-developments]. Action: Flag for reviewer. Confirm which year's SNMG and tax floors apply. (Radio Algérie / North Africa Post)

Section 7 -- Excel working paper template

When producing a contribution / payroll computation, structure the working paper as follows:

ALGERIA CONTRIBUTION & IRG COMPUTATION -- WORKING PAPER
Client: [name]
Tax Year: [year]                          Currency: DZD
Prepared: [date]

INPUT DATA
  Employment status:             [Salaried (CNAS) / Self-employed (CASNOS)]
  Sector:                        [Standard / Construction-PublicWorks-Hydraulics]
  Gross monthly salary (CNAS):   DZD [____]
  Declared annual income (CASNOS): DZD [____]
  Residency:                     [Resident / Non-resident]

CNAS COMPUTATION (salaried)
  Gross monthly base:            DZD [____]   (floored at SNMG: 20,000 [2024-25] / 24,000 [2026])
  Employer 26%:                  DZD [____]
  Employee 9%:                   DZD [____]
  Sector add-on 0.375% (if any): DZD [____]
  Total 35%:                     DZD [____]

CASNOS COMPUTATION (self-employed)
  Declared income (clamped 216,000 - 4,320,000): DZD [____]
  Contribution 15%:              DZD [____]
    of which 7.5% insurance:     DZD [____]
    of which 7.5% retirement:    DZD [____]

IRG COMPUTATION
  Gross salary (annual):         DZD [____]
  Less employee CNAS 9%:         DZD [____]
  IRG taxable base:              DZD [____]
  IRG (per Section 5 Rule 7/8):  DZD [____]   [confirm salaried withholding schedule]
  Net pay:                       DZD [____]

FILING
  G50 (IRG) due:                 20th of following month
  CNAS DAC due:                  within 10 days of following month
  DAS (annual salaries) due:     before 31 January

REVIEWER FLAGS
  [List any Tier 2 flags and RESEARCH GAP markers here]

CONSERVATIVE DEFAULTS APPLIED
  [List any defaults applied and their impact]

Section 8 -- Bank statement reading guide

How contribution and tax debits appear on Algerian bank statements

Statements from Algerian banks (BNA — Banque Nationale d'Algérie; BEA — Banque Extérieure d'Algérie; CPA — Crédit Populaire d'Algérie; BADR; BDL) are typically in French, sometimes Arabic. Amounts are in DZD with no decimal subunit in common use (the centime is largely nominal).

CNAS (salaried contributions):

• Description: "CNAS", "COTISATION CNAS", "DAC", "CAISSE NATIONALE ASSURANCES SOCIALES"
• Timing: Monthly, around the first 10 days for the prior month
• Amount: ~35% of total gross payroll (combined employer 26% + employee 9%)

CASNOS (self-employed contributions):

• Description: "CASNOS", "COTISATION CASNOS", "NON SALARIE"
• Timing: Typically annual (15% of declared annual income)
• Amount: 15% of declared income, within the 216,000–4,320,000 base band

G50 / IRG (income tax to the Treasury):

• Description: "G50", "RECETTE DES IMPOTS", "TRESOR", "IRG SALAIRES", "DGI"
• Timing: Monthly by the 20th
• Counterparty: DGI / Trésor, NOT CNAS/CASNOS

Key identification tips:

1. Contribution debits are always outgoing (DEBIT), never credits — inbound CNR/CNAC credits are benefits received, not contributions.
2. CNAS debits recur monthly; CASNOS typically annual.
3. Counterparty distinguishes regime: CNAS/CASNOS = social contribution; Trésor/DGI/G50 = income tax.
4. A "MAJORATION DE RETARD" or "REGULARISATION" reference signals penalties/arrears — flag for reviewer.
5. Family benefits (ALLOCATIONS FAMILIALES) are outside the contribution base entirely.

Section 9 -- Onboarding fallback

If the client provides only a bank statement and no other information:

1. Determine the regime -- look for CNAS (salaried) vs CASNOS (self-employed) debit counterparties.
2. Scan for contribution debits -- identify all outgoing payments matching Section 3 patterns.
3. Reverse-engineer the base:
   • CNAS monthly debit ÷ 0.35 ≈ total gross monthly payroll base.
   • CASNOS debit ÷ 0.15 ≈ declared annual income (then check it sits within 216,000–4,320,000).
   • If a CASNOS debit ≈ 32,400, the floor (216,000 base) is in play.
4. Separate tax from contributions -- G50/Trésor/DGI debits are IRG (income tax), not social contributions.
5. Flag for reviewer: "Regime and base derived from bank statement amounts only. Employment status, sector, and declared income have not been independently verified. Salaried IRG withholding and any sector add-on require confirmation before filing."

Section 10 -- Reference material

Contribution rate summary

Contribution rate summary

Regime	Employer	Employee	Total	Base / band	Source
CNAS (salaried)	26%	9%	35%	gross salary, SNMG floor, no general ceiling	CLEISS / PwC
CNAS branch total (itemised)	25% + 0.50% FNPOS	9%	34.5%	as above	CLEISS
Construction/PW/hydraulics add-on	+0.375%	—	+0.375%	unemployment branch	CLEISS
CASNOS (self-employed)	—	15%	15%	216,000 – 4,320,000 DZD/yr declared income	CLEISS

Minimum wage (SNMG)

Minimum wage (SNMG)

Period	SNMG (monthly)	Source
2024–2025	20,000 DZD	CLEISS
From 1 Jan 2026	24,000 DZD (+20%)	Radio Algérie / North Africa Post

IRG annual brackets (PwC, FL 2022 schedule current)

IRG annual brackets

Annual taxable income (DZD)	Marginal rate	Cumulative tax at top of band
≤ 240,000	0%	0
240,001 – 480,000	23%	55,200
480,001 – 960,000	27%	184,800
960,001 – 1,920,000	30%	472,800
1,920,001 – 3,840,000	33%	1,106,400
> 3,840,000	35%	—

• Other personal taxes and residency rules — Monthly salary IRG exemption: salaries ≤ 30,000 DZD/month effectively exempt (search result). Other personal taxes: capital gains 15% residents / 20% non-residents; dividends 15%; interest 10% (PwC). Residents taxed on worldwide income; non-residents only on Algeria-source professional income (PwC). (https://taxsummaries.pwc.com/algeria/individual/taxes-on-personal-income ; https://taxsummaries.pwc.com/algeria/individual/other-taxes)

Corporate income tax (IBS) — context only

Corporate income tax (IBS) rates

Activity	IBS rate	Source
Manufacturing / production	19%	PwC
Building, public works, hydraulics, tourism/thermal	23%	PwC
Other (services / trade)	26%	PwC
Minimum CIT on nil returns	DZD 10,000	PwC
Reduced rate on reinvested manufacturing profits	10%	PwC

• Finance Law 2025 minimum lump-sum tax floor — Finance Law 2025 reportedly raised the minimum lump-sum tax (IFU/FRT) floor to DZD 30,000 from DZD 10,000 effective 1 Jan 2026 [RESEARCH GAP — reviewer to confirm]. (https://taxsummaries.pwc.com/algeria/corporate/taxes-on-corporate-income)

Penalties

Penalties table

Penalty	Rate / consequence	Source
Late CNAS contributions	10% penalty + 3% per month of delay (majoration de retard)	almawarid
Late CNAS declaration	Possible legal proceedings (poursuites)	almawarid
IRG late payment	Penalties + interest + potential audit; exact statutory % [RESEARCH GAP — reviewer to confirm against Code des Impôts Directs]	(not in consulted authorities)

Worked IRG reconciliation (illustrative — confirm salaried schedule before use)

Annual gross 960,000 DZD (80,000/month). Employee CNAS 9% = 86,400. IRG annual-table base = 960,000 − 86,400 = 873,600. IRG on 873,600 = 0 (first 240,000) + 23% × (480,000 − 240,000) = 55,200 + 27% × (873,600 − 480,000) = 27% × 393,600 = 106,272 → total IRG 161,472. Annual net = 960,000 − 86,400 − 161,472 = 712,128 DZD. (Illustrative on the annual table; the salaried monthly withholding schedule may differ — see Rule 8 / T2-5.)

Test suite

Test 1: Salaried, gross 20,000 DZD/month (SNMG floor). -> Employer 26% = 5,200; Employee 9% = 1,800; Total 35% = 7,000. IRG ≈ 0 (≤ 30,000/month exemption). Net pay = 20,000 − 1,800 = 18,200.

Test 2: Salaried, gross 100,000 DZD/month. -> Employer 26% = 26,000; Employee 9% = 9,000; Total 35% = 35,000. (Branch check: employer 25% + 0.50% FNPOS reconciles to 25.5%; headline 26%.)

Test 3: CASNOS, declared income 600,000 DZD/yr. -> 15% × 600,000 = 90,000 (45,000 insurance + 45,000 retirement). Inside band 216,000–4,320,000.

Test 4: CASNOS, declared income 100,000 DZD/yr (below floor). -> floored at 216,000; 15% × 216,000 = 32,400 minimum.

Test 5: CASNOS, declared income 6,000,000 DZD/yr (above ceiling). -> capped at 4,320,000; 15% × 4,320,000 = 648,000 maximum.

Test 6: Salaried, annual gross 960,000 DZD, resident. -> Employee CNAS 9% = 86,400; IRG annual-table base 873,600; IRG = 161,472; net = 712,128. (Illustrative — confirm salaried withholding schedule.)

Test 7: Construction-sector salaried, gross 50,000 DZD/month. -> Standard employer 26% = 13,000 PLUS 0.375% add-on = 187.50, employer total 13,187.50; employee 9% = 4,500.

Test 8: CNAS monthly debit observed = 7,000 DZD, single employee. -> 7,000 / 0.35 = 20,000 implied gross base (SNMG floor). Reconciles.

Prohibitions

• NEVER compute contributions without first establishing whether the client is salaried (CNAS) or self-employed (CASNOS) — the regimes differ entirely.
• NEVER apply a general earnings ceiling to salaried CNAS — none is reported (CLEISS / PwC).
• NEVER omit the 0.375% sector add-on for construction/public works/hydraulics without confirming the sector.
• NEVER apply the raw annual IRG table as if it were the salaried monthly withholding without confirming the schedule — flag the [RESEARCH GAP].
• NEVER tell a self-employed client they owe contributions below the CASNOS floor — the 216,000 DZD base (32,400 DZD min) always applies.
• NEVER conflate CNAS/CASNOS (social contribution) with G50/IRG (income tax) — they go to different authorities.
• NEVER quantify contribution or tax arrears/penalties without an official CNAS or DGI statement — escalate.
• NEVER state a statutory IRG late-payment penalty percentage — it is unconfirmed [RESEARCH GAP — reviewer to confirm].
• NEVER mix tax years' SNMG figures — 20,000 DZD applies through 2025; 24,000 DZD from 1 Jan 2026.
• NEVER present figures as definitive — this is a Tier 2 skill pending warranted-accountant sign-off.

Disclaimer

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