Source-cited draft: payroll & social contributions for Central African Republic (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Social security institution
Caisse Nationale de Sécurité Sociale (CNSS)Code de la Sécurité Sociale (CAR)
Employer total social security contribution
Approximately 19% of gross salary (pensions + family allowances + work-injury combined)Code de la Sécurité Sociale (CAR); CNSSView source ↗
Employer — old-age / pension branch
Approximately 4% of gross salary (employer share)Code de la Sécurité Sociale (CAR); CNSSView source ↗
Employer — family allowances branch
Approximately 11% of gross salaryCode de la Sécurité Sociale (CAR); CNSSView source ↗
Employer — work-injury branch
Approximately 2% of gross salaryCode de la Sécurité Sociale (CAR); CNSSView source ↗
Employee social security contribution (pension)
Approximately 1.6% of gross earnings (old-age / pension branch)Code de la Sécurité Sociale (CAR); CNSSView source ↗
Monthly contribution earnings ceiling
XAF 600,000 per monthCode de la Sécurité Sociale (CAR); CNSSView source ↗
Apprenticeship / vocational training tax
Approximately 2% on annual payroll (employer)Code Général des Impôts (CAR)View source ↗
Payroll income tax withholding (PAYE-equivalent)
Employer withholds IRPP from salary at source on the progressive scale (approx — confirm)Code Général des Impôts (CAR) — IRPP / Impôt sur les Traitements et Salaires
Withholding / contribution remittance deadline
Monthly — typically by the 15th of the following month (approx — confirm)Code Général des Impôts (CAR); CNSS regulations
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Employers and employees contribute to the Caisse Nationale de Sécurité Sociale (CNSS), covering pensions, family allowances and work-injury. Employers also withhold IRPP from salaries (PAYE-equivalent). Contribution rates and the wage ceiling below are a source-cited draft to confirm with CNSS/DGID, as sources differ on the split.
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Other Central African Republic computations in the OpenAccountants Tax Library.