Source-cited draft: payroll & social contributions for Benin (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Employer CNSS contributions (total)
Approximately 15.4% of gross salary (6.4% pension + 9% family allowances)Code de Sécurité Sociale (Bénin) — CNSSView source ↗
Employer pension contribution
6.4% of gross salaryCode de Sécurité Sociale (Bénin) — CNSS pensionView source ↗
Employer family allowance contribution
9% of gross salaryCode de Sécurité Sociale (Bénin) — prestations familialesView source ↗
Employer industrial injury insurance (risques professionnels)
1% to 4% of gross salary, depending on risk levelCode de Sécurité Sociale (Bénin) — accidents du travailView source ↗
Employee CNSS pension contribution
3.6% of gross salaryCode de Sécurité Sociale (Bénin) — CNSS pension salariéView source ↗
Employer payroll tax (Versement Patronal sur les Salaires, VPS)
4% of gross salariesCode Général des Impôts (Bénin) — Versement Patronal sur les SalairesView source ↗
CNSS contribution ceiling
Pension contributions are capped at a monthly salary ceiling set by CNSSCode de Sécurité Sociale (Bénin) — plafond CNSS
PAYE-equivalent withholding (IRPP/ITS)
Employer withholds IRPP on salaries (Impôt sur les Traitements et Salaires) monthly under the progressive barèmeCode Général des Impôts (Bénin) — retenue sur traitements et salairesView source ↗
Remittance deadline (IRPP & social)
Withheld IRPP and CNSS contributions remitted by the 10th of the following monthCode Général des Impôts (Bénin) / Code de Sécurité SocialeView source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Employers in Benin contribute to the Caisse Nationale de Sécurité Sociale (CNSS) and pay an employer payroll tax (Versement Patronal sur les Salaires, VPS). Employees contribute to the CNSS pension. Employers also withhold IRPP from salaries (PAYE-equivalent).
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