Source-cited draft: payroll & social contributions for Mauritania (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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CNSS employer contribution (total)
15% of capped gross salaryCode de la Sécurité Sociale (Social Security Code) — https://taxsummaries.pwc.com/mauritania/corporate/other-taxes
CNSS employer — retirement/old age
5%Code de la Sécurité Sociale (Social Security Code) — https://taxsummaries.pwc.com/mauritania/corporate/other-taxes
CNSS employer — family allowances
4%Code de la Sécurité Sociale (Social Security Code) — https://taxsummaries.pwc.com/mauritania/corporate/other-taxes
CNSS employer — work accidents
5%Code de la Sécurité Sociale (Social Security Code) — https://taxsummaries.pwc.com/mauritania/corporate/other-taxes
CNSS employer — occupational health care
2%Code de la Sécurité Sociale (Social Security Code) — https://taxsummaries.pwc.com/mauritania/corporate/other-taxes
CNSS employee contribution
1% of capped gross salaryCode de la Sécurité Sociale (Social Security Code) — https://taxsummaries.pwc.com/mauritania/corporate/other-taxes
CNSS monthly wage cap
MRU 15,000 of gross monthly salaryCode de la Sécurité Sociale (Social Security Code) — https://taxsummaries.pwc.com/mauritania/corporate/other-taxes
CNAM health-insurance employer contribution
5%Loi instituant l'assurance maladie obligatoire (CNAM)
CNAM health-insurance employee contribution
4%Loi instituant l'assurance maladie obligatoire (CNAM)
Apprenticeship tax (employer)
0.6% of total salaried staff earningsCode Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/corporate/other-taxes
Salary income tax (ITS) withholding
Employer withholds tax at the 15% / 25% / 40% progressive monthly scale and remits itCode Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/individual/taxes-on-personal-income
Payroll tax / contribution remittance deadline
By the 15th of the month following the payroll monthCode Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/individual/tax-administration
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Employers withhold salary income tax (ITS) under PAYE-style rules and pay social-security contributions to the CNSS, plus health-insurance contributions to the CNAM. Contributions are computed on capped monthly wages.
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Other Mauritania computations in the OpenAccountants Tax Library.