Ivory Coast Social Contributions

Côte d'Ivoire (Ivory Coast) Social Contributions (CNPS) -- Employer & Employee Skill v0.1

Section 1 -- Quick reference

Read this whole section before computing or classifying anything.

• Country — Côte d'Ivoire (Republic of Côte d'Ivoire / Ivory Coast)
• Primary Legislation — Loi n° 99-477 du 2 août 1999 (Code de Prévoyance Sociale), arts. 5, 23, 26, 30
• Ceiling Legislation — Décret n° 2022-986 du 21 décembre 2022 (sets SMIG XOF 75,000; pension ceiling 45 × SMIG), in force 1 Jan 2023
• Tax / Social Authority — Caisse Nationale de Prévoyance Sociale (CNPS) — www.cnps.ci; portal e.cnps.ci
• Currency — West African CFA franc (XOF / FCFA) — XOF only
• SMIG (minimum wage) — XOF 75,000/month (since 1 Jan 2023, 40h/week) — used as the contribution floor (plancher)
• Pension (vieillesse) rate — 6.3% employee + 7.7% employer = 14%
• Pension monthly ceiling (assiette max) — XOF 3,375,000 (= 45 × SMIG) — NOT 1,647,315, NOT 2,700,000
• Family benefits (prestations familiales) — 5% employer only
• Maternity (assurance maternité) — 0.75% employer only
• Work injury (AT/MP) — 2%–5% employer only, by sector risk category
• PF / Maternity / AT-MP monthly ceiling — XOF 75,000 (floor = ceiling at the SMIG)
• CMU (Couverture Maladie Universelle, health) — XOF 500/month employee + XOF 500/month employer, per person (flat, no % base)
• Payment frequency — Monthly if ≥20 employees; quarterly if <20 employees
• Payment deadline — Within the first 15 days following the month/quarter ended
• Annual regularisation — DISA + DASC by 31 March of the following year (art. 26)
• Late penalty — 10% of contributions due, plus majorations de retard

Pending — requires sign-off by a warranted Ivorian accountant / expert-comptable

Pending

Quick reference table

Field	Value
Country	Côte d'Ivoire (Republic of Côte d'Ivoire / Ivory Coast)
Primary Legislation	Loi n° 99-477 du 2 août 1999 (Code de Prévoyance Sociale), arts. 5, 23, 26, 30
Ceiling Legislation	Décret n° 2022-986 du 21 décembre 2022 (sets SMIG XOF 75,000; pension ceiling 45 × SMIG), in force 1 Jan 2023
Tax / Social Authority	Caisse Nationale de Prévoyance Sociale (CNPS) — www.cnps.ci; portal e.cnps.ci
Currency	West African CFA franc (XOF / FCFA) — XOF only
SMIG (minimum wage)	XOF 75,000/month (since 1 Jan 2023, 40h/week) — used as the contribution floor (plancher)
Pension (vieillesse) rate	6.3% employee + 7.7% employer = 14%
Pension monthly ceiling (assiette max)	XOF 3,375,000 (= 45 × SMIG) — NOT 1,647,315, NOT 2,700,000
Family benefits (prestations familiales)	5% employer only
Maternity (assurance maternité)	0.75% employer only
Work injury (AT/MP)	2%–5% employer only, by sector risk category
PF / Maternity / AT-MP monthly ceiling	XOF 75,000 (floor = ceiling at the SMIG)
CMU (Couverture Maladie Universelle, health)	XOF 500/month employee + XOF 500/month employer, per person (flat, no % base)
Payment frequency	Monthly if ≥20 employees; quarterly if <20 employees
Payment deadline	Within the first 15 days following the month/quarter ended
Annual regularisation	DISA + DASC by 31 March of the following year (art. 26)
Late penalty	10% of contributions due, plus majorations de retard
Validated by	Pending — requires sign-off by a warranted Ivorian accountant / expert-comptable
Validation date	Pending

Branch overview (private-sector salaried, régime général)

Branch	Employee	Employer	Total	Monthly ceiling (assiette max)
Assurance Vieillesse (pension/retraite)	6.3%	7.7%	14%	XOF 3,375,000
Prestations Familiales (family benefits)	—	5%	5%	XOF 75,000
Assurance Maternité (maternity)	—	0.75%	0.75%	XOF 75,000
Accidents du Travail / Maladies Pro. (work injury)	—	2%–5%	2%–5%	XOF 75,000
CMU (health, flat per capita)	XOF 500/mo	XOF 500/mo	XOF 1,000/mo	flat per person, no % base

Conservative defaults

Ambiguity	Default
Unknown AT/MP risk category	Use 2% (lowest band); flag for reviewer to confirm employer's assigned category
Unknown headcount (monthly vs quarterly)	Assume <20 → quarterly; flag to confirm
Salary below SMIG (XOF 75,000)	Apply the SMIG floor (plancher) to ALL branches; do not contribute on the lower figure
Pension ceiling in any source citing 1,647,315 or 2,700,000	REJECT — use XOF 3,375,000 (current since 1 Jan 2023)
Unknown number of CMU dependants	Compute CMU on the employee only (500 + 500); flag to confirm covered persons
Benefits-in-kind / indemnities	Include in the assiette (art. 23) UNLESS they are genuine expense reimbursements
Self-employed (RSTI) query	STOP — this skill is the régime général (salaried); RSTI uses different rates/bases. Flag for reviewer

Section 2 -- Required inputs and refusal catalogue

Required inputs

• Minimum viable — gross monthly salary (brut) per employee, and the period (month/quarter). Without gross salary, STOP. Do not compute contributions.
• Recommended — employer's AT/MP risk category (1–4), total headcount (determines monthly vs quarterly payment), and number of CMU-covered persons per employee.
• Ideal — the CNPS appel de cotisations, the employer's immatriculation number, benefits-in-kind breakdown, and the prior DISA/DASC for reconciliation.

Refusal catalogue

• R-CI-CNPS-1 — Self-employed / RSTI — Trigger: query concerns a self-employed person, independent worker, or RSTI registrant. Message: "This skill covers the salaried régime général only. The Régime Social des Travailleurs Indépendants (RSTI) uses category-based floors (XOF 30,000–150,000), a 12% rate (9% retirement + 3% other risks), and a different supplementary retirement rule. Do not apply régime général rates. Escalate to a warranted Ivorian accountant."
• R-CI-CNPS-2 — Outdated ceiling — Trigger: a source, prior workpaper, or the user states the pension ceiling is XOF 1,647,315 or XOF 2,700,000. Message: "Those are defunct ceilings. 1,647,315 is a legacy pre-2014 figure; 2,700,000 was 45 × 60,000 (2018 leaflet). The current pension ceiling since 1 January 2023 (décret 2022-986) is XOF 3,375,000 = 45 × SMIG (75,000). Use 3,375,000."
• R-CI-CNPS-3 — Contribution arrears / penalties — Trigger: client has unpaid CNPS contributions from prior periods. Message: "Arrears attract a 10% penalty plus majorations de retard, computed from the CNPS appel and statement. Do not estimate arrears without the official CNPS statement. Escalate to a warranted accountant."
• R-CI-CNPS-4 — AT/MP risk category determination — Trigger: user asks you to assign the work-injury risk category (and thus the 2%–5% rate). Message: "The AT/MP category is set per employer by CNPS based on sector/activity (4 categories). It cannot be self-assigned from the skill. Use 2% as a conservative placeholder and flag for reviewer to confirm the employer's official category."
• R-CI-CNPS-5 — Public-sector / IPS-CGRAE — Trigger: employee is a civil servant or state employee. Message: "State employees fall under IPS-CGRAE, not CNPS régime général. This skill does not cover that scheme. Escalate to a warranted accountant."

Section 3 -- Payment pattern library

This is the deterministic pre-classifier for bank-statement and payroll transactions related to CNPS social contributions. When a transaction matches a pattern below, apply the treatment directly. Do not second-guess.

How to read this table. Match by case-insensitive substring on the counterparty/reference as it appears in the statement. CNPS contribution payments always EXCLUDE from any VAT/TVA return — they are statutory social charges, not taxable supplies. Employer contributions are a deductible payroll cost; the employee share is withheld from gross pay.

3.1 CNPS contribution débits

3.1 CNPS contribution débits

Pattern	Treatment	Notes
CNPS, PREVOYANCE SOCIALE	EXCLUDE — CNPS contribution	Monthly/quarterly appel de cotisations
COTISATION SOCIALE, COTISATIONS CNPS	EXCLUDE — CNPS contribution	Same
RETRAITE CNPS, ASSURANCE VIEILLESSE	EXCLUDE — pension branch	Pension portion
PRESTATIONS FAMILIALES, ALLOC FAMILIALES	EXCLUDE — family-benefits branch	Employer-only
ACCIDENT TRAVAIL, AT/MP	EXCLUDE — work-injury branch	Employer-only
APPEL DE COTISATIONS	EXCLUDE — CNPS contribution	The CNPS billing reference

3.2 CMU (health) débits

3.2 CMU (health) débits

Pattern	Treatment	Notes
CMU, COUVERTURE MALADIE UNIVERSELLE	EXCLUDE — CMU health contribution	Flat XOF 500 + 500 per person/month
CNAM	EXCLUDE — CMU health	Caisse Nationale d'Assurance Maladie (CMU manager)

3.3 CNPS débits appearing on specific Ivorian banks

3.3 CNPS débits appearing on specific Ivorian banks

Bank	Typical débit description	Treatment
SGCI (Société Générale CI)	"CNPS COTISATIONS" or "PREVOYANCE SOCIALE"	EXCLUDE — CNPS
BICICI	"CNPS" or "COTIS SOCIALES"	EXCLUDE — CNPS
Ecobank CI	"CNPS COTISATION" or "PREVOYANCE"	EXCLUDE — CNPS
NSIA Banque	"CNPS" or "COTISATION SOCIALE"	EXCLUDE — CNPS
Coris Bank	"CNPS" or "APPEL COTISATIONS"	EXCLUDE — CNPS

3.4 Tax payments (NOT social contributions — do not confuse)

3.4 Tax payments (NOT social contributions — do not confuse)

Pattern	Treatment	Notes
DGI, DIRECTION GENERALE DES IMPOTS	EXCLUDE — tax, not CNPS	Income/payroll tax (ITS, etc.), not social security
ITS, IMPOT SUR SALAIRES	EXCLUDE — payroll tax	Not a CNPS contribution
TVA	EXCLUDE — VAT	Not a CNPS contribution

3.5 Salary and benefit payments (exclude from CNPS classification)

3.5 Salary and benefit payments (exclude from CNPS classification)

Pattern	Treatment	Notes
SALAIRE, PAIE, VIREMENT SALAIRE (outgoing)	EXCLUDE — payroll expense	Not a contribution payment
PENSION CNPS, RENTE (incoming/received)	EXCLUDE — benefit received	Not a contribution paid

Section 4 -- Worked examples

Six classifications and computations for a hypothetical Ivorian SME employer in Abidjan. All amounts in XOF. AT/MP category assumed at 3% (a mid-band manufacturing risk) unless stated. Every figure reconciles to the unit.

Example 1 — Employee paid exactly at the SMIG floor (XOF 75,000/month)

Input: Gross monthly salary = XOF 75,000. AT/MP = 3%.

Reasoning: Salary equals the SMIG, so floor = base for all branches; pension base is also 75,000 (well below the 3,375,000 ceiling).

Example 1 breakdown table

Branch	Base	Rate	Employee	Employer
Vieillesse	75,000	6.3% / 7.7%	4,725.00	5,775.00
Prestations familiales	75,000	5%	—	3,750.00
Maternité	75,000	0.75%	—	562.50
AT/MP	75,000	3%	—	2,250.00
CMU	flat	500/500	500.00	500.00
Total			5,225.00	12,837.50

Employer % load on the 75,000 base (excl. flat CMU) = 7.7 + 5 + 0.75 + 3 = 16.45% → 12,337.50, plus CMU 500 = 12,837.50. Reconciles.

Classification: EXCLUDE from TVA. Employer total 12,837.50 is a deductible payroll cost; employee 5,225.00 withheld from gross.

Example 2 — Mid-range salary, below pension ceiling (XOF 500,000/month)

Input: Gross monthly salary = XOF 500,000. AT/MP = 3%.

Reasoning: 500,000 is above the SMIG floor and below the 3,375,000 pension ceiling, so pension applies to the full 500,000. PF/Maternité/AT-MP are capped at 75,000.

Example 2 breakdown table

Branch	Base	Rate	Employee	Employer
Vieillesse	500,000	6.3% / 7.7%	31,500.00	38,500.00
Prestations familiales	75,000 (cap)	5%	—	3,750.00
Maternité	75,000 (cap)	0.75%	—	562.50
AT/MP	75,000 (cap)	3%	—	2,250.00
CMU	flat	500/500	500.00	500.00
Total			32,000.00	45,562.50

Classification: EXCLUDE from TVA. Employer 45,562.50 deductible; employee 32,000.00 withheld.

Example 3 — High earner above the pension ceiling (XOF 5,000,000/month)

Input: Gross monthly salary = XOF 5,000,000. AT/MP = 3%.

Reasoning: Salary exceeds the pension ceiling, so the pension base is capped at XOF 3,375,000. PF/Maternité/AT-MP remain capped at 75,000.

Example 3 breakdown table

Branch	Base	Rate	Employee	Employer
Vieillesse	3,375,000 (cap)	6.3% / 7.7%	212,625.00	259,875.00
Prestations familiales	75,000 (cap)	5%	—	3,750.00
Maternité	75,000 (cap)	0.75%	—	562.50
AT/MP	75,000 (cap)	3%	—	2,250.00
CMU	flat	500/500	500.00	500.00
Total			213,125.00	266,937.50

Pension cap check: 3,375,000 × 6.3% = 212,625.00; × 7.7% = 259,875.00. Reconciles. Note: had a source used the wrong 1,647,315 ceiling, employee pension would be only 103,780.85 — materially understated. Use 3,375,000.

Classification: EXCLUDE from TVA. Employer 266,937.50 deductible; employee 213,125.00 withheld.

Example 4 — DGI/ITS débit (NOT a CNPS contribution)

Input line: 15.04.2025 ; DIRECTION GENERALE DES IMPOTS ; DEBIT ; ITS MARS 2025 ; -185,000 ; XOF

Reasoning: Matches "DIRECTION GENERALE DES IMPOTS" / "ITS" (pattern 3.4). This is payroll tax (impôt sur salaires) paid to the DGI, NOT a CNPS social contribution. Do not classify under CNPS branches.

Classification: EXCLUDE from TVA. Payroll tax (DGI), NOT a CNPS contribution.

Example 5 — Salary above floor with low AT/MP category (XOF 200,000, AT/MP = 2%)

Input: Gross monthly salary = XOF 200,000. AT/MP = 2% (Category 1, low risk).

Reasoning: Above SMIG floor, below pension ceiling. Pension on full 200,000; other branches capped at 75,000 at the 2% AT/MP rate.

Example 5 breakdown table

Branch	Base	Rate	Employee	Employer
Vieillesse	200,000	6.3% / 7.7%	12,600.00	15,400.00
Prestations familiales	75,000 (cap)	5%	—	3,750.00
Maternité	75,000 (cap)	0.75%	—	562.50
AT/MP	75,000 (cap)	2%	—	1,500.00
CMU	flat	500/500	500.00	500.00
Total			13,100.00	21,712.50

Classification: EXCLUDE from TVA. Employer 21,712.50 deductible; employee 13,100.00 withheld.

Example 6 — Ambiguous CNPS lump-sum (arrears or penalty)

Input line: 20.07.2025 ; CNPS PREVOYANCE SOCIALE ; DEBIT ; REGULARISATION ; -1,450,000 ; XOF

Reasoning: Matches "CNPS PREVOYANCE SOCIALE" (pattern 3.1) but the amount is irregular and the reference says "REGULARISATION." This may bundle contribution principal with a 10% penalty plus majorations de retard. Cannot separate principal from penalty without the CNPS appel/statement.

Classification: EXCLUDE from TVA. Flag for reviewer — request the CNPS breakdown to split contribution principal (deductible payroll cost) from penalties/majorations (treat per reviewer guidance).

Section 5 -- Tier 1 rules

These rules apply when payroll/bank data is clear and all required inputs are available. Apply exactly as written.

Rule 1 — Branch formulas (per employee, per month)

• Branch formulas — floor = XOF 75,000 (SMIG plancher, all branches) pension_base = clamp(gross_salary, 75,000, 3,375,000) other_base = clamp(gross_salary, 75,000, 75,000) = 75,000 (PF / Maternité / AT-MP capped at SMIG) Pension EE = pension_base × 6.3% Pension ER = pension_base × 7.7% Family (PF) = 75,000 × 5% (employer only) Maternity = 75,000 × 0.75% (employer only) AT/MP = 75,000 × rate (employer only; rate 2%–5% by risk category) CMU EE = XOF 500 per covered person (flat) CMU ER = XOF 500 per covered person (flat)

Rule 2 — Pension ceiling is XOF 3,375,000

• Pension ceiling — The vieillesse ceiling is 45 × SMIG = 45 × 75,000 = XOF 3,375,000/month (décret 2022-986, since 1 Jan 2023). REJECT 1,647,315 (legacy) and 2,700,000 (2018 leaflet, 45 × 60,000). Only pension uses this ceiling; all other branches are capped at the SMIG (75,000). (décret 2022-986)

Rule 3 — SMIG is the floor for every branch

• SMIG floor — XOF 75,000/month is the contribution floor (plancher). If gross salary < 75,000, contribute on 75,000, never on the lower figure. (Apprentices under contract: ½ SMIG; otherwise full SMIG — confirm with reviewer.)

Rule 4 — Employee bears pension + CMU only

• Employee deductions — The only employee deductions are pension 6.3% and CMU XOF 500/person. Family benefits, maternity, and AT/MP are 100% employer-borne. Never deduct PF/Maternité/AT-MP from the employee.

Rule 5 — Assiette (contribution base)

• Assiette definition — The base is total salary including benefits-in-kind and indemnities (art. 23), EXCEPT genuine expense reimbursements (frais professionnels réels). Include before applying the floor/ceiling clamp. (art. 23)

Rule 6 — AT/MP rate by risk category

• AT/MP category rule — The work-injury rate is 2%–5%, set per employer by CNPS across 4 sector/risk categories (Cat. 1 ≈ 2% … Cat. 4 e.g. construction ≈ 5%). Do not invent the category — use the employer's CNPS-assigned rate; default to 2% and flag if unknown.

Rule 7 — CMU is flat, per covered person

• CMU flat rule — CMU is XOF 500 employee + XOF 500 employer per person per month (XOF 1,000 total/person). It is NOT a percentage of salary. Count each covered person (employee + declared dependants).

Rule 8 — Payment periodicity

Payment periodicity table

Headcount	Periodicity	Deadline
≥ 20 employees	Monthly	First 15 days after month-end
< 20 employees	Quarterly	First 15 days after quarter-end

Rule 9 — Annual regularisation (DISA / DASC)

• DISA/DASC filing — File the DISA (Déclaration Individuelle des Salaires Annuels) and DASC (Déclaration Annuelle des Salaires et Cotisations) no later than 31 March of the following year (art. 26). CNPS provides free e-DISA software. Declarations are filed exclusively online via e.cnps.ci. (art. 26)

Rule 10 — Late penalty

• Late penalty rule — Late payment attracts a 10% penalty of the contributions due (art. 30 / default), plus majorations de retard (late-payment surcharges). Do not estimate penalties without the CNPS statement. (art. 30)

Section 6 -- Tier 2 catalogue

When payroll data is ambiguous or circumstances are unclear, flag these situations for reviewer confirmation.

T2-1 — AT/MP category uncertainty

• T2-1 — Trigger: The employer's work-injury risk category is unknown or disputed. Issue: The rate swings from 2% to 5% — a 3-point spread on the 75,000 base (XOF 1,500 vs 3,750/employee/month). Action: Use 2% as a conservative placeholder, label it, and flag for reviewer to confirm the CNPS-assigned category.

T2-2 — Headcount near the 20-employee threshold

• T2-2 — Trigger: Employer hovers around 20 employees during the year (seasonal/temp staff). Issue: Crossing 20 switches the obligation from quarterly to monthly payment; misclassification risks late-payment penalties. Action: Flag for reviewer to confirm the headcount basis and effective periodicity.

T2-3 — Benefits-in-kind and indemnities in the assiette

• T2-3 — Trigger: Employee receives housing, vehicle, or allowances alongside cash salary. Issue: Benefits-in-kind and indemnities are contributory (art. 23) unless they are genuine expense reimbursements. Misclassifying a reimbursement as salary (or vice versa) shifts the base. Action: Flag for reviewer to confirm which amounts are genuine frais professionnels.

T2-4 — Contribution arrears / régularisation

• T2-4 — Trigger: Unpaid CNPS contributions from prior periods. Issue: Arrears carry a 10% penalty plus majorations de retard. Principal and penalty must be separated for accounting. Action: Do not estimate. Request the CNPS appel/statement and escalate to a warranted accountant.

T2-5 — Salary above the pension ceiling

• T2-5 — Trigger: Employee earns more than XOF 3,375,000/month. Issue: Pension is capped at 3,375,000; the excess is NOT contributory for pension. A source citing 1,647,315 or 2,700,000 would understate the base. Action: Apply the 3,375,000 cap. Flag if any input source quoted a different ceiling.

T2-6 — Self-employed / RSTI or public-sector employee

• T2-6 — Trigger: Worker is self-employed (RSTI) or a civil servant (IPS-CGRAE). Issue: Different scheme, rates, and bases entirely. The régime général rates do not apply. Action: STOP. Escalate to a warranted accountant. Do not compute with this skill's rates.

Section 7 -- Working paper template

When producing a CNPS computation, structure the working paper as follows:

CÔTE D'IVOIRE CNPS COMPUTATION -- WORKING PAPER
Employer: [name]                 Immatriculation CNPS: [____]
Employee: [name]                 Period: [month / quarter, year]
Prepared: [date]                 Currency: XOF

INPUT DATA
  Gross monthly salary (brut):        XOF [____]
  Benefits-in-kind / indemnities:     XOF [____]  (contributory? Y/N)
  Genuine expense reimbursements:     XOF [____]  (excluded)
  Assiette (contribution base):       XOF [____]
  AT/MP risk category / rate:         [Cat __ / __%]
  Headcount (≥20 monthly / <20 qtly): [____]
  CMU covered persons:                [____]

CLAMPS
  SMIG floor (plancher):              XOF 75,000
  Pension ceiling (45 × SMIG):        XOF 3,375,000
  Pension base = clamp(assiette,75k,3,375k): XOF [____]
  Other-branch base (= 75,000):       XOF 75,000

COMPUTATION                         Employee      Employer
  Vieillesse 6.3% / 7.7%            XOF [____]    XOF [____]
  Prestations familiales 5%              —        XOF [____]
  Maternité 0.75%                        —        XOF [____]
  AT/MP __%                               —        XOF [____]
  CMU 500 / 500 per person          XOF [____]    XOF [____]
  TOTAL                             XOF [____]    XOF [____]

PAYMENT
  Periodicity:                       [Monthly / Quarterly]
  Deadline:                          [first 15 days after period-end]
  Total due (EE + ER):               XOF [____]

ANNUAL
  DISA / DASC due:                   31 March [year+1]

REVIEWER FLAGS
  [List any Tier 2 flags here]

CONSERVATIVE DEFAULTS APPLIED
  [List any defaults applied and their impact]

Section 8 -- Bank statement reading guide

How CNPS débits appear on Ivorian bank statements

SGCI (Société Générale Côte d'Ivoire):

• Description: "CNPS COTISATIONS" or "PREVOYANCE SOCIALE"
• Timing: Within 15 days after month-end (≥20 staff) or quarter-end (<20 staff)
• Amount: Sum of all branches across declared employees

BICICI / Ecobank CI / NSIA / Coris:

• Description: "CNPS", "COTISATION SOCIALE", "APPEL COTISATIONS", or "PREVOYANCE"
• Timing: Same monthly/quarterly cycle
• Amount: Matches the CNPS appel de cotisations

CMU débits:

• Description: "CMU", "COUVERTURE MALADIE UNIVERSELLE", or "CNAM"
• Amount: XOF 1,000 × number of covered persons (500 EE + 500 ER)

Key identification tips:

1. CNPS contribution débits are always outgoing, never credits (an incoming "PENSION CNPS" is a benefit received, not a contribution).
2. They recur monthly or quarterly with amounts tied to the appel de cotisations.
3. Do not confuse with DGI/ITS débits (payroll tax) or TVA (VAT) — those are tax, not social security.
4. Régularisation lump sums may bundle principal with the 10% penalty + majorations — flag for breakdown.

Section 9 -- Onboarding fallback

If the employer provides only a bank statement and no payroll detail:

1. Scan for CNPS débits — identify all outgoing payments matching Section 3 patterns.
2. Sum contributions paid — total all CNPS and CMU débits in the period.
3. Reverse-engineer roughly:
   • Employer load on the first XOF 75,000 per employee ≈ 16.45%–18.45% (7.7% pension + 5% PF + 0.75% maternity + 2%–5% AT/MP) plus flat CMU.
   • Above 75,000 (up to 3,375,000), only the 7.7% employer / 6.3% employee pension continues.
4. Flag for reviewer: "CNPS classification derived from bank-statement amounts only. AT/MP category, headcount basis, and per-employee assiette have not been independently verified. Reviewer must confirm against the CNPS appel before filing the DISA/DASC."

Section 10 -- Reference material

Calculation examples (2025, AT/MP at 3% unless noted)

Calculation examples table

Gross monthly salary	Pension base	Pension EE (6.3%)	Pension ER (7.7%)	Employer other branches (5% + 0.75% + AT%) on 75,000	CMU (EE/ER)
XOF 75,000	75,000	4,725.00	5,775.00	6,562.50 (@3%)	500 / 500
XOF 200,000	200,000	12,600.00	15,400.00	5,812.50 (@2%)	500 / 500
XOF 500,000	500,000	31,500.00	38,500.00	6,562.50 (@3%)	500 / 500
XOF 3,375,000	3,375,000	212,625.00	259,875.00	6,562.50 (@3%)	500 / 500
XOF 5,000,000	3,375,000 (cap)	212,625.00	259,875.00	6,562.50 (@3%)	500 / 500

"Other branches" at 3% = 75,000 × (5% + 0.75% + 3%) = 75,000 × 8.75% = 6,562.50. At 2% = 75,000 × 7.75% = 5,812.50. Reconciles.

Self-employed (RSTI) — out of scope, for awareness only

12% (9% retirement + 3% other risks) on a category-based floor (XOF 30,000–150,000); +9% supplementary retirement on income above XOF 180,000; CMU XOF 1,000/month; no pension ceiling like the régime général. Do NOT apply these to salaried employees. [Use the RSTI workflow / escalate.]

Registration and forms

• Employer immatriculation: "Déclaration aux fins d'immatriculation" via GUFE/CEPICI at company creation or at a CNPS agency; effective from first hire (art. 5).
• Employee declaration: "fiche de déclaration du travailleur" via CEPICI, e-CNPS, or agency; effective first day of work.
• Cessation: "fiche de déclaration de cessation d'emploi" on departure.

Penalties

Penalties table

Item	Treatment
Late payment	10% of contributions due
Late-payment surcharge	Majorations de retard (per CNPS statement)
Non-declaration	All unpaid contributions + penalties recoverable by CNPS

Test suite

Test 1: Gross XOF 75,000, AT/MP 3%. → Pension EE 4,725.00 / ER 5,775.00; PF 3,750.00; Maternité 562.50; AT/MP 2,250.00; CMU 500/500. Employee total 5,225.00; Employer total 12,837.50.

Test 2: Gross XOF 500,000, AT/MP 3%. → Pension EE 31,500.00 / ER 38,500.00; PF 3,750.00; Maternité 562.50; AT/MP 2,250.00; CMU 500/500. Employee total 32,000.00; Employer total 45,562.50.

Test 3: Gross XOF 5,000,000, AT/MP 3%. → Pension base capped at 3,375,000 → EE 212,625.00 / ER 259,875.00; PF 3,750.00; Maternité 562.50; AT/MP 2,250.00; CMU 500/500. Employee total 213,125.00; Employer total 266,937.50.

Test 4: Gross XOF 200,000, AT/MP 2%. → Pension EE 12,600.00 / ER 15,400.00; PF 3,750.00; Maternité 562.50; AT/MP 1,500.00; CMU 500/500. Employee total 13,100.00; Employer total 21,712.50.

Test 5: Gross XOF 50,000 (below SMIG). → Apply floor 75,000. Same as Test 1. Never contribute on 50,000.

Test 6: Source quotes pension ceiling 1,647,315. → REJECT. Use 3,375,000.

Test 7: Employer with 30 employees. → Monthly payment, due within 15 days of month-end.

Test 8: Employer with 8 employees. → Quarterly payment, due within 15 days of quarter-end. DISA/DASC by 31 March following.

Test 9: Pension exactly at ceiling, gross XOF 3,375,000. → EE 212,625.00 / ER 259,875.00 (no excess contributory).

Prohibitions

• NEVER use the XOF 1,647,315 or 2,700,000 pension ceiling — the current ceiling is XOF 3,375,000.
• NEVER contribute on a salary below the XOF 75,000 SMIG floor — always apply the floor.
• NEVER apply the pension ceiling (3,375,000) to PF/Maternité/AT-MP — those are capped at 75,000.
• NEVER deduct family benefits, maternity, or AT/MP from the employee — they are employer-only.
• NEVER compute CMU as a percentage — it is flat XOF 500 + 500 per covered person.
• NEVER invent the AT/MP risk category — use the employer's CNPS-assigned rate; default 2% and flag.
• NEVER apply régime général rates to a self-employed (RSTI) or public-sector (IPS-CGRAE) worker.
• NEVER estimate arrears or penalties without the CNPS appel/statement.
• NEVER present figures as definitive — label as estimated and direct the client to their CNPS appel de cotisations.

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