Use for Djibouti payroll for tax year 2026: CNSS 21.7% (employer 15.7%, employee 6%), the 400,000 ceiling, filing by the 10th, ITS withholding and penalties.
Djibouti · tax year 2026 · changed 25 Jun 2026
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Built from the law
Sources read 1 Nov 2026 for tax year 2026
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| Item | Figure | Conditions | Source |
|---|---|---|---|
| Total | 21.7% | Of total pay | https://cnss.dj/declaration-et-versement-des-cotisations/ |
| Family benefits | 5.5% | Employer only | same |
| Pension | 8% | Employer 4%, employee 4%. No ceiling | same |
| Care | 7% | Employer 5%, employee 2% | same |
| Work injury | 1.2% | Employer only. Derived: page states 8.2% for care and injury, 7% care. The CNSS table on the financing page shows 1%; see below | same |
| Employer total | 15.7% | 5.5 + 4 + 5 + 1.2 | same |
| Employee total | 6% | 4 + 2 | same |
| Self-employed | 7% | Care only | https://cnss.dj/financement-de-la-cnss/ |
| Ceiling | 400,000 a month | All schemes except pension (Arrete 2015-605 art. 1) | https://www.journalofficiel.dj/texte-juridique/arrete-n2015-605-pr-mtra-portant-modification-du-plafonnement-des-remunerations-entrant-en-compte-pour-la-determination-de-lassiette-des-cotisations-dues-a-la-cnss-et-revalorisation-du-bareme/ |
| Floor, business | 20,000 | Minimum pay counted | https://cnss.dj/declaration-et-versement-des-cotisations/ |
| Floor, domestic | 15,850 | Minimum pay counted | same |
| ITS withholding | 2% to 45% | See dj-income-tax for bands | https://www.journalofficiel.dj/texte-juridique/loi-de-finances-n142-an-21-8eme-l-portant-budget-initial-de-letat-pour-lexercice-2022/ |
Every employer with staff, public or private, and domestic employers. Employers join the CNSS within 48 hours of opening or of hiring domestic staff. Self-employed pay care only.
| Item | Figure | Conditions | Source |
|---|---|---|---|
| Total | 21.7% | Of total pay | https://cnss.dj/declaration-et-versement-des-cotisations/ |
| Family benefits | 5.5% | Employer only | same |
| Pension | 8% | Employer 4%, employee 4%. No ceiling | same |
| Care | 7% | Employer 5%, employee 2% | same |
| Work injury | 1.2% | Employer only. Derived: page states 8.2% for care and injury, 7% care. The CNSS table on the financing page shows 1%; see below | same |
| Employer total | 15.7% | 5.5 + 4 + 5 + 1.2 | same |
| Employee total | 6% | 4 + 2 | same |
| Self-employed | 7% | Care only | https://cnss.dj/financement-de-la-cnss/ |
| Ceiling | 400,000 a month | All schemes except pension (Arrete 2015-605 art. 1) | https://www.journalofficiel.dj/texte-juridique/arrete-n2015-605-pr-mtra-portant-modification-du-plafonnement-des-remunerations-entrant-en-compte-pour-la-determination-de-lassiette-des-cotisations-dues-a-la-cnss-et-revalorisation-du-bareme/ |
| Floor, business | 20,000 | Minimum pay counted | https://cnss.dj/declaration-et-versement-des-cotisations/ |
| Floor, domestic | 15,850 | Minimum pay counted | same |
| ITS withholding | 2% to 45% | See dj-income-tax for bands | https://www.journalofficiel.dj/texte-juridique/loi-de-finances-n142-an-21-8eme-l-portant-budget-initial-de-letat-pour-lexercice-2022/ |
Base: all direct and indirect pay: wages, paid leave, allowances, bonuses and the cash value of benefits in kind. Benefits are valued by the Arrete 2015-605 scale, inside the ceiling.
| Item | Date or rule | Source |
|---|---|---|
| CNSS | Within the first 10 days of the next month, with a signed named list, even if unpaid (arts. 134, 135 of Arrete 69-1883). The old skill said the 15th | https://cnss.dj/affiliation-employeur/ |
| ITS | Before the 10th of the next month | https://www.journalofficiel.dj/texte-juridique/loi-de-finances-n-64-an-23-9eme-l-portant-budget-initial-de-letat-pour-lexercice-2024/ |
| Join CNSS | 48 hours | https://cnss.dj/affiliation-employeur/ |
Steps:
| Item | Figure | Source |
|---|---|---|
| Late contributions | 10% from the 10th; a further 3% after one more month | https://cnss.dj/penalites-sanctions-et-poursuites/ |
| No named list | 400 per employee per month or part, capped at 40,000 a month | https://cnss.dj/penalites-sanctions-et-poursuites/ |
| No affiliation | Criminal offence: Arrete 69-1883 art. 122, Loi 188/AN/85 art. 10 | https://cnss.dj/affiliation-employeur/ |
Pay for work in Djibouti is in scope. Foreign posted staff: no social security agreement was found in the texts read.
Example 1: salary 200,000. Employer 15.7% = 31,400; employee 6% = 12,000.
name: CNSS on 200,000
inputs:
pay: 200000
steps:
- er: pay*0.157
- ee: pay*0.06
- total: er+ee
expected:
total: 43400.00
Example 2, the decision: salary 1,000,000. Only pension runs past the 400,000 ceiling. Employer 400,000 x 11.7% + 1,000,000 x 4% = 86,800.
name: Employer cost above ceiling
inputs:
pay: 1000000
cap: 400000
steps:
- capped: cap*0.117
- pension: pay*0.04
- er: capped+pension
expected:
er: 86800.00
Not yet confirmed: The CGI on the official site is the 2011 edition. No consolidated 2026 code could be opened (impots.dj, dgi.dj and economie.gouv.dj did not answer), so each rule is the 2011 text plus the finance laws read; the finance laws found in the gazette for 2013 to 2026 were scanned for tax articles, the 2012 law was not, so an amendment made only there or in a law the gazette search missed would not show. The CNSS pages are undated (site copyright 2022) and no 2026 text confirms the rates. CNSS's own two pages differ on work injury: 1.2% (implied by 8.2% and the 21.7% total) against 1%. The 2015 ceiling is the latest found. Minimum wage not confirmed.
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