Payroll Social in Mauritania

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

2026 research draft, source baseline only. The computations below reproduce the cited official code/provisions, not a certified complete statement of operative 2026 law. The January 2023 official code lists amendments only through the January 2022 Finance Act. Selected later Finance Acts were read, including the 2024 transfer-pricing replacement, but the complete commencement/publication chain is not closed. The signed/stamped rectifying Finance Act is visibly numbered 2026-035 on physical page 6. It changes material expense, digital-service and compliance rules; the retained comparison-column headings do not establish proposal status, and its upload date does not prove the operative date. [N02] Resolve the amendment file before using these baselines to file, pay or advise. No accountant has signed this revision.

Who this applies to

Employers with Mauritanian payroll. Keep salary tax, CNSS, CNAM and apprenticeship levy as separate liabilities with separate bases and calendars. Private-sector CNAM figures below are confined to Decree 2012-261’s worker/company definitions. The ministry CNSS page is current administrative guidance, not a substitute for a complete statutory amendment review.

Rates, bands and thresholds

Item	Rule and conditions	Official source
CNSS covered workers and rates [P01]	The supervising ministry identifies workers under the Labour/Maritime Labour Codes, state contract/nonpermanent personnel, vocational pupils, interns, apprentices, domestic, temporary and occasional workers. Its current CNSS page states employer 13%, employee 1%, on monthly pay capped at MRU 15,000 and not below the stated MRU 4,500 SMIG. Do not reuse the old 15% total or its inconsistent branch components.	Ministry CNSS page, population/source-of-financing sections
Private-sector CNAM computation [P03]	Covered private-company employees contribute 4% and the employer 5%, based on all gross remuneration including allowances and bonuses. Private retirement pensions use 2.5% insured contribution. The decree states no CNSS-style wage ceiling for this base.	Decree 2012-261 art. 4
Apprenticeship levy [P06]	Real-regime IS/IBAPP employers owe apprenticeship tax at 0.60% of annual staff remuneration including benefits in kind, with the base rounded down to MRU 10. Qualifying apprenticeship relief is MRU 40 per apprentice present on 1 January under a regular contract, capped at 50% of the levy; discretionary education-related exemption needs application before 1 February.	CGI arts. 150–153

The base

• Private-sector CNAM scope [P02]. For this decree, employees are Labour/Maritime Labour Code workers on indefinite employment contracts; private companies must be registered in the commercial register, affiliated to social security and hold a NIF. Do not extrapolate these rules to every short-term worker, public employee or self-employed person. Decree 2012-261 arts. 1–3.

Deadlines and filing

• Salary withholding and annual schedule [I11]. The payer withholds when paying and reports/remits by the 15th of the next month using the prescribed form with NIF, period, remuneration and total withholding. The annual per-beneficiary salary schedule is due in the first fifteen days of February; art. 117(2) sets MRU 200 per omission/inaccuracy. CGI arts. 115–117.
• CNAM payment [P04]. Pay each monthly contribution by the 10th of the following month to a CNAM account at the Treasury or a national bank. Separate that date from the ITS 15th deadline; the CNSS remittance calendar is not established by this decree. Decree 2012-261 art. 5.
• CNAM affiliation workflow [P05]. The live CNAM procedure requires a company dossier including proof of the last quarter CNSS contribution and a company contact, deposited at the Cellule du Recouvrement. CNAM checks the dossier and registers the company/employees/dependants; its stated 14 working days is an estimate. Then declare employees and remit contributions. CNAM affiliation procedure sections 2–5.
• Apprenticeship calendar [P07]. File the annual employer/base declaration before 1 February and pay by the declaration due date. A cessation, transfer or death triggers a declaration within 30 days. It is not a monthly 15th contribution. CGI arts. 155–157.

Penalties and interest

• Withholding-agent liability [X09]. A person required to withhold who fails or withholds too little is personally liable for the missing withholding and related penalties. Treaty relief must be demonstrated for the actual recipient/payment rather than assumed from nationality. LPF art. L.139; CGI arts. 126, 132.

Cross-border points

Classify foreign workers and overseas work under individual income tax, including any treaty. Calculate ITS from that Guide’s base/formulas, then reconcile withholding separately from social contributions. Do not assume one residency label exempts all payroll liabilities.

Two worked examples that recompute

1. Different social bases above the CNSS cap

Assume covered private indefinite employment, gross MRU 20,000 entirely within the relevant bases, and ministry CNSS rates apply. CNSS capped base is 15,000: employer 1,950, employee 150. CNAM uses gross 20,000: employer 1,000, employee 800. Employer contributions total 2,950; employee social deductions total 950. ITS and ONMT are not included.

name: Different social bases above the CNSS cap
inputs:
  gross: 20000
steps:
  - cnss_base: min(gross, 15000)
  - employer_cnss: cnss_base * 0.13
  - employee_cnss: cnss_base * 0.01
  - employer_cnam: gross * 0.05
  - employee_cnam: gross * 0.04
  - employer_total: employer_cnss + employer_cnam
  - employee_total: employee_cnss + employee_cnam
expected:
  employer_total: 2950
  employee_total: 950

2. Apprenticeship relief: cap decides the deduction

Assume baseline annual remuneration MRU 1m, 100 eligible apprentices present on 1 January under regular contracts, no discretionary exemption. Levy is 6,000. Nominal relief 4,000 is capped at 3,000, giving 3,000 payable. With 20 eligible apprentices, relief 800 is below the cap and payable is 5,200.

name: Apprenticeship relief: cap decides the deduction
inputs:
  annual_pay: 1000000
  many_apprentices: 100
  few_apprentices: 20
steps:
  - levy: annual_pay * 0.006
  - many_relief: min(many_apprentices * 40, levy * 0.5)
  - few_relief: min(few_apprentices * 40, levy * 0.5)
  - many_payable: levy - many_relief
  - few_payable: levy - few_relief
expected:
  many_payable: 3000
  few_payable: 5200

Ask the client first

• Employment contract, sector and worker category, including indefinite/fixed term?
• Monthly salary, benefits, allowances and paid dates?
• CNSS/CNAM affiliation evidence and each statutory contribution base?
• Any apprentices with qualifying contracts and 1 January presence?
• Foreign work/employer/treaty facts and current DGI filing mandate?

Sources

Source and exact scope read	URL	Read on
cnss-ministry: Full CNSS institution page: covered population, contribution financing/rates, wage floor and ceiling. Current administrative page, not the underlying rate decree or all remittance/penalty rules.	https://www.fonctionpublique.gov.mr/fr/node/47	2026-11-01
cnam-decree2012: All arts. 1–10, both physical pages, especially worker/company definitions, contribution table/base and monthly payment rule.	https://www.finances.gov.mr/Recueil_des_textes_relatifs_a_la_mission_du_Ministere/TEXTES/ASSURANCES/D%C3%A9cret%202012-261%20St%C3%A9%20priv%C3%A9es%20CNAM.pdf	2026-11-01
cgi2023: Official version cover/amendment list and selected CGI arts. 1–14, 23–24, 40–48, 49–67, 68–98, 99–118, 119–137, 150–157, 209–215 (exemption list introductory categories only), 216–221, 227–250, 253–254, LPF L.131–L.139. Not the entire 168-page code or full sector/special regimes.	https://finances.gov.mr/sites/default/files/2023-03/CGI-Fr-2023.pdf	2026-11-01
cnam-affiliation: Live affiliation steps 2–5, dossier, submission, estimated processing and listed rates. No current online payment/form screens.	https://www.cnam.mr/fr/procedures_affiliation_des_employes/	2026-11-01
Amendment hold: signed/stamped law 2026-035 identity on physical page 6 and art. 3.1 printed pp. 6–18 read; operative date not established	https://www.finances.gov.mr/sites/default/files/2026-08/LFR%202026%20FR.pdf	2026-11-01

Not yet confirmed: full operative 2026 amendments and exact CNSS branch allocations, remittance deadline and penalty provisions; old CNSS component rates of 5%, 4%, 5% and 2%, which do not reconcile to the old claimed total and are not proved here; occupational-health ONMT charge/base and any wage-ceiling changes; all public, self-employed, fixed-term and special pension categories not within the private CNAM decree; current CNAM/CNSS forms, payment references and online confirmation steps.