Djibouti Payroll & Social Contributions

Payroll and social security — Caisse Nationale de Securite Sociale (CNSS)

Employers and employees contribute to the CNSS, which covers pensions, work injury and family allowances. Employers also withhold the ITS salary tax. Contributions and tax are remitted monthly.

• Total employer CNSS contribution rate — 10.7% of gross salary percent ((approx — confirm)) (CNSS regulations (Caisse Nationale de Securite Sociale))
• Employer pension contribution — 4% of gross salary percent ((approx — confirm)) (CNSS regulations (Caisse Nationale de Securite Sociale))
• Employer work injury contribution — 1.2% of gross salary percent ((approx — confirm)) (CNSS regulations (Caisse Nationale de Securite Sociale))
• Employer family allowances contribution — 5.5% of gross salary percent ((approx — confirm)) (CNSS regulations (Caisse Nationale de Securite Sociale))
• Employee CNSS (pension) contribution — 4% of gross salary percent ((approx — confirm)) (CNSS regulations (Caisse Nationale de Securite Sociale))
• Combined employer + employee CNSS rate — 14.7% of gross salary percent ((approx — confirm)) (CNSS regulations (Caisse Nationale de Securite Sociale))
• Pension contribution ceiling — A wage ceiling applies to pension contributions, adjusted annually ((approx — confirm current ceiling amount)) (CNSS regulations (Caisse Nationale de Securite Sociale))
• Payroll income tax withholding (PAYE-equivalent) — Employer withholds ITS (progressive 2% to 30%) from each employee's monthly salary percent (Impot sur les Traitements et Salaires (ITS), Code General des Impots)
• Monthly remittance deadline (ITS and CNSS) — 15th day of the following month (CNSS regulations; Code General des Impots (Djibouti))
• Filing requirement — Employers file monthly ITS and CNSS declarations (CNSS regulations; Code General des Impots (Djibouti))