Source-cited draft: payroll & social contributions for Niger (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.
CNSS registration and ITS withholding requirement
Employers in Niger register with the Caisse Nationale de Sécurité Sociale (CNSS) and withhold ITS payroll tax. The contribution rates below are an unverified draft and must be confirmed against current CNSS rules.Caisse Nationale de Sécurité Sociale (CNSS) — Code de la Sécurité Sociale (Niger)
Employee CNSS contribution
5.25% of gross salary (pension/old-age)Caisse Nationale de Sécurité Sociale (CNSS) — Code de la Sécurité Sociale (Niger)
Employer CNSS contribution (total)
Approximately 15.4% to 16.4% of gross salary (combined branches)Caisse Nationale de Sécurité Sociale (CNSS) — Code de la Sécurité Sociale (Niger)
Employer pension/old-age branch
6.25%Caisse Nationale de Sécurité Sociale (CNSS)
Employer family allowances branch
8.40%Caisse Nationale de Sécurité Sociale (CNSS)
Employer work-injury / occupational risk branch
1.75%Caisse Nationale de Sécurité Sociale (CNSS)
Minimum contribution base
FCFA 42,000 per month (aligned to the SMIG minimum wage); no contribution computed on a lower baseCaisse Nationale de Sécurité Sociale (CNSS)View source ↗
Contribution ceiling (plafond)
A monthly salary ceiling applies for CNSS contributions — confirm the current ceiling amountCaisse Nationale de Sécurité Sociale (CNSS)
Apprenticeship / training tax (Taxe d'Apprentissage)
Employer payroll levy of approximately 3% (rate varies; confirm)Code Général des Impôts (Niger) — Taxe d'Apprentissage
Payroll income tax (ITS) withholding
Employer withholds ITS (progressive 0%–35%) from each salary paymentCode Général des Impôts (Niger) — Impôt sur les Traitements et Salaires (ITS)
Monthly remittance deadline (CNSS and ITS)
By the 15th of the month following the payroll monthCode Général des Impôts (Niger) / CNSS (Niger)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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