Source-cited draft: payroll & social contributions for Djibouti (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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Total employer CNSS contribution rate
10.7% of gross salaryCNSS regulations (Caisse Nationale de Securite Sociale)View source ↗
Employer pension contribution
4% of gross salaryCNSS regulations (Caisse Nationale de Securite Sociale)View source ↗
Employer work injury contribution
1.2% of gross salaryCNSS regulations (Caisse Nationale de Securite Sociale)View source ↗
Employer family allowances contribution
5.5% of gross salaryCNSS regulations (Caisse Nationale de Securite Sociale)View source ↗
Employee CNSS (pension) contribution
4% of gross salaryCNSS regulations (Caisse Nationale de Securite Sociale)View source ↗
Combined employer + employee CNSS rate
14.7% of gross salaryCNSS regulations (Caisse Nationale de Securite Sociale)View source ↗
Pension contribution ceiling
A wage ceiling applies to pension contributions, adjusted annuallyCNSS regulations (Caisse Nationale de Securite Sociale)View source ↗
Payroll income tax withholding (PAYE-equivalent)
Employer withholds ITS (progressive 2% to 30%) from each employee's monthly salaryImpot sur les Traitements et Salaires (ITS), Code General des ImpotsView source ↗
Monthly remittance deadline (ITS and CNSS)
15th day of the following monthCNSS regulations; Code General des Impots (Djibouti)View source ↗
Filing requirement
Employers file monthly ITS and CNSS declarationsCNSS regulations; Code General des Impots (Djibouti)View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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Other Djibouti computations in the OpenAccountants Tax Library.