Benin Payroll & Social Contributions

Benin Payroll & Social Contributions

Social security and payroll contributions

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).

• Employer CNSS contributions (total) — Approximately 15.4% of gross salary (6.4% pension + 9% family allowances) percent (Code de Sécurité Sociale (Bénin) — CNSS)
• Employer pension contribution — 6.4% of gross salary percent (Code de Sécurité Sociale (Bénin) — CNSS pension)
• Employer family allowance contribution — 9% of gross salary percent (Code de Sécurité Sociale (Bénin) — prestations familiales)
• Employer industrial injury insurance (risques professionnels) — 1% to 4% of gross salary, depending on risk level percent (Code de Sécurité Sociale (Bénin) — accidents du travail)
• Employee CNSS pension contribution — 3.6% of gross salary percent ((approx — confirm)) (Code de Sécurité Sociale (Bénin) — CNSS pension salarié)
• Employer payroll tax (Versement Patronal sur les Salaires, VPS) — 4% of gross salaries percent (Code Général des Impôts (Bénin) — Versement Patronal sur les Salaires)
• CNSS contribution ceiling — Pension contributions are capped at a monthly salary ceiling set by CNSS ((approx — confirm current ceiling amount)) (Code 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 barème (Code Général des Impôts (Bénin) — retenue sur traitements et salaires)
• Remittance deadline (IRPP & social) — Withheld IRPP and CNSS contributions remitted by the 10th of the following month ((approx — confirm CNSS deadline separately)) (Code Général des Impôts (Bénin) / Code de Sécurité Sociale)