Source-cited draft: payroll & social contributions for Madagascar (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.
CNAPS employer contribution
13% of salary, capped at 8 times the legal minimum wage (SME)Loi sur la Caisse Nationale de Prévoyance Sociale (CNAPS) — https://taxsummaries.pwc.com/madagascar/corporate/other-taxes
CNAPS employee contribution
1% of salary, capped at 8 times the legal minimum wage (SME)Loi sur la Caisse Nationale de Prévoyance Sociale (CNAPS) — https://rivermate.com/guides/madagascar/taxes
CNAPS contribution wage cap
8 times the legal monthly minimum wage (salaire minimum d'embauche, SME)Loi sur la Caisse Nationale de Prévoyance Sociale (CNAPS) — https://taxsummaries.pwc.com/madagascar/corporate/other-taxes
Occupational health organisation (OSTIE/AMIT) employer contribution
5% of total employee remunerationCode du Travail (Madagascar) — médecine du travail — https://taxsummaries.pwc.com/madagascar/corporate/other-taxes
Occupational health organisation employee contribution
1% of remunerationCode du Travail (Madagascar) — médecine du travail — https://rivermate.com/guides/madagascar/taxes
PAYE-equivalent withholding
IRSA is withheld monthly from gross salary by the employer (progressive 0%–20%, minimum MGA 3,000)Code Général des Impôts (Madagascar) — IRSA — https://taxsummaries.pwc.com/madagascar/individual/tax-administration
IRSA remittance deadline
Before the 15th of the month following the salary paymentCode Général des Impôts (Madagascar) — IRSA — https://taxsummaries.pwc.com/madagascar/individual/tax-administration
CNAPS contribution remittance frequency
QuarterlyLoi sur la Caisse Nationale de Prévoyance Sociale (CNAPS) — https://taxsummaries.pwc.com/madagascar/individual/tax-administration
Professional training contribution
Equal to the social-security (CNAPS) contribution amountCode du Travail (Madagascar) — https://taxsummaries.pwc.com/madagascar/corporate/other-taxes
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Payroll in Madagascar combines IRSA salary-tax withholding with social-security contributions to CNAPS (pension/family) and a mandatory occupational health organisation (e.g. OSTIE). Rates below are widely cited and should be confirmed against the current Loi de Finances and CNAPS schedules.
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Other Madagascar computations in the OpenAccountants Tax Library.