Senegal Payroll

Senegal Payroll Skill v0.1 (Tier 2 — research-verified, pending accountant sign-off)

Senegal is not a no-income-tax jurisdiction. Salaries bear progressive personal income tax (IRPP) withheld at source, a separate fixed local salary tax (TRIMF), mandatory social contributions (IPRES, CSS, IPM), and an employer-only payroll tax (CFCE). All five must be handled together.

Section 1 — Quick Reference

Quick Reference

Field	Value
Country	Republic of Senegal (République du Sénégal)
Currency	West African CFA franc — XOF / FCFA only
Standard pay frequency	Monthly (mensuel)
Tax year	Calendar year (1 January — 31 December) — PwC, Senegal Tax Administration
Income tax system	IRPP — progressive, withheld at source (retenue à la source) with family-quotient (parts) splitting — CGI Art. 173
Fixed local salary tax	TRIMF (Taxe Représentative de l'Impôt du Minimum Fiscal) — CGI
Tax authority	Direction Générale des Impôts et des Domaines (DGID)
Pension body	IPRES (Institution de Prévoyance Retraite du Sénégal)
Family allowance / work injury body	Caisse de Sécurité Sociale (CSS)
Health body	IPM (Institution de Prévoyance Maladie) — employer-level institution
Employer payroll tax	CFCE — Contribution Forfaitaire à la Charge de l'Employeur, 3% of payroll
Monthly remittance form	F4 (practitioner-cited) — declared/remitted before the 15th of the following month
Validated by	Pending — requires sign-off by a Senegalese chartered accountant (expert-comptable)
Skill version	0.1

Section 2 — Income Tax Withholding (IRPP)

The employer withholds IRPP monthly at source on gross remuneration (including fringe benefits and bonuses). The annual schedule is progressive and is applied per family part under the quotient-familial (income-splitting) mechanism.

2.1 Professional / employment deduction

• Professional (employment) deduction — 30% of gross employment income (Multiple payroll guides; confirm CGI)
• Annual cap on the deduction — 1,800,000 XOF/year (= 150,000 XOF/month) (Rivermate Senegal tax guide — confirm CGI)
• Application order — The deduction is applied to gross employment income before the progressive scale.

[RESEARCH GAP — reviewer to confirm] Whether mandatory social contributions (IPRES employee share, IPM employee share) are also deductible from the IRPP base, and the exact ordering of deductions, must be confirmed against CGI Art. 173 and the salary-withholding rules. The worked examples below compute IRPP on (gross − professional deduction) only, and flag this gap.

2.2 Progressive IRPP scale (annual taxable income, per part, XOF)

Progressive IRPP scale (Source: PwC Tax Summaries — Senegal, Taxes on personal income (last reviewed 31 March 2026). https://taxsummaries.pwc.com/senegal/individual/taxes-on-personal-income)

Annual taxable income per part (XOF)	Marginal rate	Cumulative tax at top of band (XOF)
0 – 630,000	0%	0
630,001 – 1,500,000	20%	174,000
1,500,001 – 4,000,000	30%	924,000
4,000,001 – 8,000,000	35%	2,324,000
8,000,001 – 13,500,000	37%	4,359,000
13,500,001 – 50,000,000	40%	18,959,000
50,000,001 +	43%	—

Cumulative-tax arithmetic check (recomputed):

• 630,000 → 0
• 1,500,000 → 0 + (1,500,000 − 630,000) × 20% = 174,000 ✓
• 4,000,000 → 174,000 + (4,000,000 − 1,500,000) × 30% = 174,000 + 750,000 = 924,000 ✓
• 8,000,000 → 924,000 + (8,000,000 − 4,000,000) × 35% = 924,000 + 1,400,000 = 2,324,000 ✓
• 13,500,000 → 2,324,000 + (13,500,000 − 8,000,000) × 37% = 2,324,000 + 2,035,000 = 4,359,000 ✓
• 50,000,000 → 4,359,000 + (50,000,000 − 13,500,000) × 40% = 4,359,000 + 14,600,000 = 18,959,000 ✓

[RESEARCH GAP — reviewer to confirm] Secondary French payroll sources render the middle of the scale as a 25% band (1,500,001–4,000,000) plus a 30% band (4,000,001–8,000,000) — a 6-rate scale topping at 40%/43%. PwC merges these into a single 30% band on 1,500,001–4,000,000 (used above). The authoritative arbiter is the CGI Art. 173. Confirm the middle bands against the CGI text (official PDF via eRegulations: https://senegal.eregulations.org/media/t-code-general-impots[1].pdf) before publishing computations that fall in the 1.5M–8M range.

2.3 Family quotient (quotient familial / parts)

Family quotient (Source: PwC Tax Summaries — Senegal (confirms the splitting mechanism). https://taxsummaries.pwc.com/senegal/individual/taxes-on-personal-income)

Situation	Parts (standard pattern)
Single, no dependants	1
Married	1.5
Each dependent child	+0.5

Income is split into "parts" by family situation; each part is taxed through the progressive scale, then recombined (income splitting). Standard pattern:

[RESEARCH GAP — reviewer to confirm] The exact part counts and the statutory maximum number of parts must be taken from the CGI. The pattern above is the commonly reported one; do not finalise part counts (especially the cap) without CGI confirmation.

2.4 Minimum Personal Income Tax (MPIT) floor

MPIT floor (Source: PwC Tax Summaries — Senegal. https://taxsummaries.pwc.com/senegal/individual/taxes-on-personal-income)

Annual income	MPIT floor (XOF)
Under 600,000	900
≥ 12,000,000	36,000

A floor applies to the IRPP computed above.

[RESEARCH GAP — reviewer to confirm] The intermediate MPIT bands between 900 XOF and 36,000 XOF were not obtainable verbatim from an authoritative page; pull the full MPIT scale from the CGI.

Section 3 — TRIMF (Taxe Représentative de l'Impôt du Minimum Fiscal)

A separate fixed monthly local salary tax, withheld at source by the employer and remitted to DGID. It is distinct from IRPP and from the MPIT floor; it funds local communities. Due by every individual resident in Senegal receiving salary or pension.

TRIMF summary

Item	Value	Source
Range	From 900 FCFA/month (lowest incomes) to 36,000 FCFA/month (highest), by gross-income bracket	UFE / payroll-practitioner summaries
Parts	1 part employee + 1 part non-working spouse (bracket amount × parts)	Payroll-practitioner summary (La Paie Sénégalaise)
Mechanism	Withheld at source, remitted to DGID with the monthly salary withholding	Payroll-practitioner summary

[RESEARCH GAP — reviewer to confirm] The exact TRIMF bracket-by-bracket schedule (income band → fixed amount) is set in the CGI and was not obtainable verbatim from an authoritative page. Pull the full band table from the CGI text before publishing precise per-employee TRIMF amounts. The worked examples below use only the documented 900-floor / 36,000-cap endpoints and flag any intermediate value as a gap.

Section 4 — Social Contributions — IPRES (Pensions)

Both PwC and CLEISS (the French official social-security liaison body) agree; the CLEISS table is effective 1 January 2026.

4.1 Régime Général (all employees)

Régime Général (PwC Tax Summaries — Senegal, Other taxes (https://taxsummaries.pwc.com/senegal/corporate/other-taxes) · CLEISS (https://www.cleiss.fr/docs/cotisations/senegal.html))

Party	Rate	Monthly ceiling (XOF)
Employee	5.6%	432,000
Employer	8.4%	432,000
Total	14.0%	432,000

Check: 5.6% + 8.4% = 14.0% ✓. Annual ceiling ≈ 432,000 × 12 = 5,184,000 XOF.

4.2 Régime Complémentaire des Cadres (executives / cadres only)

Régime Complémentaire des Cadres (PwC Tax Summaries — Senegal, Other taxes (https://taxsummaries.pwc.com/senegal/corporate/other-taxes) · CLEISS (https://www.cleiss.fr/docs/cotisations/senegal.html))

Party	Rate	Monthly ceiling (XOF)
Employee	2.4%	1,296,000
Employer	3.6%	1,296,000
Total	6.0%	1,296,000

Check: 2.4% + 3.6% = 6.0% ✓.

Section 5 — Social Contributions — CSS (Family Allowances + Work Injury) — Employer Only

CSS branches (PwC (https://taxsummaries.pwc.com/senegal/corporate/other-taxes) · CLEISS (https://www.cleiss.fr/docs/cotisations/senegal.html))

Branch	Rate	Party	Monthly ceiling (XOF)	Source
Family allowances (prestations familiales)	7%	Employer only	63,000	PwC; CLEISS
Work injury / occupational disease (accidents du travail / maladies professionnelles)	1%, 3% or 5% (by risk class)	Employer only	63,000	PwC; CLEISS

• Common ceiling and risk class — Both CSS branches are capped at the same 63,000 XOF/month base. The work-injury rate depends on the employer's assessed risk class — confirm the specific rate with CSS for the employer in question. (PwC; CLEISS)

Section 6 — Health — IPM (Institution de Prévoyance Maladie)

IPM contribution details

Item	Value	Source
Total contribution (PwC "employment medical coverage")	6% total, split equally employer/employee (3% / 3%)	PwC
Contribution base	Between 60,000 and 250,000 XOF/month	PwC
Branch rate range (CLEISS)	Between 2% and 7.5%	CLEISS
Ceiling (CLEISS)	250,000 XOF/month	CLEISS
Practitioner-cited caps	Employer up to ~30,000 XOF/month; employee ~10,000 XOF/month (varies by IPM)	Practitioner guides

Mandatory employer-sponsored health cover via an IPM.

Check: 3% employer + 3% employee = 6.0% total ✓ (PwC split).

[RESEARCH GAP — reviewer to confirm] PwC (6% on a 60,000–250,000 base) and CLEISS (2%–7.5%, 250,000 ceiling) describe the same branch differently. The exact rate, base and caps are set by the specific IPM the employer is affiliated to. Confirm the IPM's own rules before computing IPM deductions for a given employer.

Sources: PwC (https://taxsummaries.pwc.com/senegal/corporate/other-taxes) · CLEISS (https://www.cleiss.fr/docs/cotisations/senegal.html).

Section 7 — CFCE (Employer Payroll Tax)

CFCE details

Item	Value	Source
Rate	3% of total gross payroll (salaries, indemnities, emoluments, benefits in kind)	Sénégal Services / DGID; PwC
Party	Employer only	Sénégal Services / DGID
Monthly payment deadline	By the 15th of the following month (same return/conditions as salary withholding)	Sénégal Services / DGID
Annual summary declaration	Before 31 December each year	Sénégal Services / DGID démarche

Contribution Forfaitaire à la Charge de l'Employeur — an employer-only payroll tax.

[RESEARCH GAP — reviewer to confirm] An "expatriate differential" (3% local vs 6% expatriate CFCE) is sometimes cited but could not be confirmed from any authoritative source. Treat CFCE as a flat 3% for all employees unless the CGI states otherwise; do not publish a 6% expat figure without CGI confirmation.

Sources: Sénégal Services (https://senegalservices.sn/demarche/sacquitter-de-limposition-a-la-contribution-forfaitaire-a-la-charge-des-employeurs-cfce) · PwC (https://taxsummaries.pwc.com/senegal/corporate/other-taxes). (The official DGID CFCE page could not be fetched due to a TLS certificate error; corroborated via the government Sénégal Services mirror.)

Section 8 — Conservative Defaults

Conservative defaults table

Unknown	Conservative default	Rationale
Family situation / parts	Treat as 1 part (single, no dependants)	Higher effective IRPP — never grant unverified parts. CGI part cap unconfirmed [RESEARCH GAP]
Cadre vs non-cadre	Treat as non-cadre (Régime Général only)	Do not assume the complementary executive scheme applies without confirmation
Work-injury risk class	Use the highest cited rate, 5%	Avoids understating employer cost — confirm actual class with CSS
IPM rate	Flag as [RESEARCH GAP], do not compute a number	Rate is IPM-specific; refuse a definitive figure
Deductibility of social contributions from IRPP base	Compute IRPP on (gross − professional deduction) only; flag the gap	Ordering unconfirmed [RESEARCH GAP]
IRPP middle bands (25%/30% question)	Use PwC merged 30% band; flag any 1.5M–8M result	PwC is the cited source; CGI confirmation pending
TRIMF amount	Use 900 floor / 36,000 cap endpoints only; flag intermediate values	Full band table unconfirmed [RESEARCH GAP]
Residency	Treat as resident only if confirmed; otherwise flag	Non-resident withholding rules are out of scope here

When inputs are missing or ambiguous, use these defaults and flag them clearly to the user. Defaults are deliberately cautious (tend to overstate tax/contributions or refuse rather than understate).

Always present payroll outputs as estimated, label every gap, and direct the user to a Senegalese expert-comptable.

9.1 Required inputs (refuse to compute net pay without these)

1. Gross monthly remuneration in XOF (and whether benefits in kind / bonuses are included).
2. Pay period and pay frequency (monthly assumed).
3. Family situation: single / married; number of dependent children (for parts and TRIMF spouse part).
4. Whether the employee is a cadre (executive) — determines the complementary IPRES scheme.
5. The employer's CSS work-injury risk class (1%, 3% or 5%).
6. The employer's IPM affiliation and that IPM's rate/base/caps.
7. Tax residency status of the employee.

9.2 Refusal Catalogue — refuse and explain when:

Refusal Catalogue

Trigger	Refuse because
No gross salary figure given	Cannot compute any withholding or contribution
Family parts asserted but not evidenced	Parts cap unconfirmed [RESEARCH GAP]; default to 1 part rather than grant unverified relief
Result falls in the 1,500,001–8,000,000 per-part band	Middle-band rate (25% vs 30%) unconfirmed against CGI — produce a range and refuse a single definitive number
User asks for an exact TRIMF amount on a mid-range income	Full TRIMF band table unconfirmed [RESEARCH GAP]
User asks for an exact IPM deduction	IPM-specific; refuse without the IPM's own schedule
User asks to apply a 6% "expat CFCE"	Unconfirmed; refuse and treat CFCE as flat 3%
Non-resident employee	Out of scope; direct to non-resident withholding rules and an expert-comptable
Request to treat the output as final/filed advice	This is a Tier-2 unverified estimate; require accountant sign-off

Section 10 — Transaction / Payment Pattern Library (Deterministic)

Deterministic mapping of bank-statement narrations to ledger treatment. Match case-insensitively; XOF amounts only.

10.1 Salary credits (employee-side, for reconciliation)

Salary credits

Narration pattern	Classification
SALAIRE, PAIE, VIREMENT SALAIRE, NET A PAYER	Net salary payment
ACOMPTE, AVANCE SUR SALAIRE	Salary advance (recoverable, not income)
PRIME, BONUS, GRATIFICATION	Bonus (taxable; subject to IRPP/TRIMF at source)
INDEMNITE TRANSPORT, INDEMNITE	Allowance (check taxability per CGI)
RAPPEL SALAIRE	Back-pay / arrears

10.2 Employer debits (payroll run and remittances)

Employer debits

Narration pattern	Classification
DGID, IMPOTS, RETENUE SOURCE, IR RETENUE, F4	IRPP + TRIMF withholding remitted to DGID
CFCE	Employer payroll tax (3%) to DGID
IPRES, RETRAITE	IPRES pension contribution (employee + employer)
CSS, SECURITE SOCIALE, PRESTATIONS FAMILIALES, ACCIDENT TRAVAIL	CSS family-allowance / work-injury (employer only)
IPM, PREVOYANCE MALADIE	IPM health contribution (employer + employee)
VIREMENT SALAIRES, PAIE, MASSE SALARIALE	Net wages disbursed to employees

Narration strings above are the most common Senegalese banking/payroll terms; institutions vary. Treat any unmatched narration as unclassified and ask the user rather than guessing.

Section 11 — Worked Examples

All figures in XOF. IRPP computed on (gross − professional deduction), 1 part unless stated, per the Conservative Defaults and the [RESEARCH GAP] on social-contribution deductibility. Endpoints recomputed end-to-end.

Example A — Junior employee, 200,000/month, single, non-cadre

Example A steps

Step	Computation	Result
Gross annual	200,000 × 12	2,400,000
Professional deduction	30% × 2,400,000 = 720,000 (< 1,800,000 cap)	720,000
IRPP base	2,400,000 − 720,000	1,680,000
IRPP (1 part)	band 1,500,001–4,000,000 @30%: 174,000 + (1,680,000 − 1,500,000) × 30% = 174,000 + 54,000	228,000/yr (19,000/mo)
IPRES employee (Régime Général)	base 200,000 < 432,000 ceiling → 5.6% × 200,000	11,200/mo
IPRES employer	8.4% × 200,000	16,800/mo
CSS family allow. (employer)	7% × 63,000 (base capped at ceiling)	4,410/mo
CSS work-injury (employer, default 5%)	5% × 63,000	3,150/mo
CFCE (employer)	3% × 200,000	6,000/mo
TRIMF	[RESEARCH GAP — exact band amount]	flag
IPM	[RESEARCH GAP — IPM-specific]	flag

Arithmetic check: 174,000 + 54,000 = 228,000 ✓; 228,000 / 12 = 19,000 ✓.

Example B — Mid employee, 500,000/month, single, non-cadre

Example B steps

Step	Computation	Result
Gross annual	500,000 × 12	6,000,000
Professional deduction	30% × 6,000,000 = 1,800,000 (= cap)	1,800,000
IRPP base	6,000,000 − 1,800,000	4,200,000
IRPP (1 part)	band 4,000,001–8,000,000 @35%: 924,000 + (4,200,000 − 4,000,000) × 35% = 924,000 + 70,000	994,000/yr (82,833/mo)
IPRES employee	salary 500,000 > 432,000 ceiling → 5.6% × 432,000	24,192/mo
IPRES employer	8.4% × 432,000	36,288/mo
CSS family allow. (employer)	7% × 63,000	4,410/mo
CSS work-injury (employer, default 5%)	5% × 63,000	3,150/mo
CFCE (employer)	3% × 500,000	15,000/mo

Arithmetic check: 924,000 + 70,000 = 994,000 ✓; 994,000 / 12 = 82,833.33 ✓ (round per DGID rules).

Note: this result spans the 4M+ band, but the IRPP base (4,200,000) sits just above the 4,000,000 boundary. The 1,500,001–4,000,000 portion uses the PwC merged 30% rate — flag the 25%/30% [RESEARCH GAP] to the user.

Example C — Cadre, 1,000,000/month, married + 2 children, non-cadre vs cadre schemes

Example C steps

Step	Computation	Result
Gross annual	1,000,000 × 12	12,000,000
Professional deduction	30% × 12,000,000 = 3,600,000, capped at 1,800,000	1,800,000
IRPP base (total)	12,000,000 − 1,800,000	10,200,000
Parts	married 1.5 + (2 × 0.5)	2.5 parts [RESEARCH GAP — part cap]
Income per part	10,200,000 / 2.5	4,080,000
IRPP per part	band 4,000,001–8,000,000 @35%: 924,000 + (4,080,000 − 4,000,000) × 35% = 924,000 + 28,000	952,000
IRPP total	952,000 × 2.5	2,380,000/yr (198,333/mo)
IPRES general employee	5.6% × 432,000 (ceiling)	24,192/mo
IPRES cadre employee	2.4% × 1,000,000 (< 1,296,000 ceiling)	24,000/mo
IPRES cadre employer	3.6% × 1,000,000	36,000/mo
CFCE (employer)	3% × 1,000,000	30,000/mo

Arithmetic check: 924,000 + 28,000 = 952,000 ✓; 952,000 × 2.5 = 2,380,000 ✓; 2,380,000 / 12 = 198,333.33 ✓.

Example D — Minimum-wage employee (SMIG), single, non-cadre

Example D steps

Step	Computation	Result
SMIG hourly	371 FCFA/hr (since 1 July 2023) [confirm decree — RESEARCH GAP]	371/hr
Monthly (173.33 hrs)	371 × 173.33 ≈	~64,300/mo
Gross annual	~64,300 × 12	~771,600
Professional deduction	30% × 771,600	231,480
IRPP base	771,600 − 231,480	540,120
IRPP (1 part)	540,120 ≤ 630,000 → 0% band	0 IRPP
MPIT floor	income < 600,000 → 900/yr	900/yr
IPRES employee	5.6% × 64,300 (< 432,000)	3,601/mo
CFCE (employer)	3% × 64,300	1,929/mo

Arithmetic check: 540,120 < 630,000 → 0% ✓. MPIT floor 900 applies since computed IRPP (0) is below it.

Example E — Employer total cost-of-employment snapshot (Example B employee)

Example E cost snapshot

Cost component (monthly)	Amount
Gross salary	500,000
IPRES employer (8.4% × 432,000)	36,288
CSS family allowance (7% × 63,000)	4,410
CSS work-injury (5% × 63,000, default)	3,150
CFCE (3% × 500,000)	15,000
IPM employer	[RESEARCH GAP]
Total employer cost (excl. IPM)	558,848

Arithmetic check: 500,000 + 36,288 + 4,410 + 3,150 + 15,000 = 558,848 ✓.

Section 12 — Tier 1 Rules (deterministic, no judgement)

• 1. Tax year — Tax year is the calendar year. (PwC, Senegal Tax Administration)
• 2. IRPP withholding scope — IRPP is withheld at source on gross remuneration including benefits in kind and bonuses. (PwC)
• 3. Professional deduction rule — The professional deduction is 30% of gross employment income, capped at 1,800,000 XOF/year (150,000/month). (Rivermate (confirm CGI))
• 4. IPRES Régime Général — IPRES Régime Général: employee 5.6% + employer 8.4% = 14.0%, monthly ceiling 432,000 XOF. (PwC; CLEISS)
• 5. IPRES Régime Complémentaire des Cadres — IPRES Régime Complémentaire des Cadres: employee 2.4% + employer 3.6% = 6.0%, monthly ceiling 1,296,000 XOF. (PwC; CLEISS)
• 6. CSS family allowances — CSS family allowances: 7% employer-only, ceiling 63,000 XOF/month. (PwC; CLEISS)
• 7. CSS work-injury — CSS work-injury: 1%/3%/5% by risk class, employer-only, ceiling 63,000 XOF/month. (PwC; CLEISS)
• 8. CFCE rate — CFCE: 3% of total gross payroll, employer-only. (Sénégal Services / DGID; PwC)
• 9. Monthly remittance deadline — Monthly withholding (IRPP + TRIMF + CFCE) is declared and remitted before the 15th of the following month. (Sénégal Services / DGID)
• 10. MPIT floor rule — MPIT floor: 900 XOF (income < 600,000) up to 36,000 XOF (income ≥ 12,000,000). (PwC)

Section 13 — Tier 2 Catalogue (requires reviewer judgement)

1. Exact IRPP middle bands (25%/30% split vs PwC merged 30%) — CGI Art. 173. [RESEARCH GAP]
2. Exact TRIMF bracket-by-bracket schedule. [RESEARCH GAP]
3. Family-quotient part counts and the statutory maximum number of parts. [RESEARCH GAP]
4. Whether IRPP base is net of social contributions and the deduction ordering. [RESEARCH GAP]
5. Whether CFCE has any expatriate-specific rate (6% claim unconfirmed). [RESEARCH GAP]
6. The specific IPM's rate, base and caps for a given employer. [RESEARCH GAP]
7. The employer's CSS work-injury risk class (1%/3%/5%).
8. Current official SMIG/SMAG decree figures. [RESEARCH GAP]
9. Taxability of specific allowances and benefits in kind under the CGI.

Section 14 — Excel Working Paper Template

Suggested columns for a monthly payroll working paper (one row per employee). All amounts XOF.

Working paper columns

Col	Header	Formula / source
A	Employee name / matricule	input
B	Gross monthly remuneration	input
C	Benefits in kind	input
D	Total gross (B + C)	=B+C
E	Professional deduction	=MIN(0.30*D*12,1800000)/12 (annualised cap)
F	Monthly IRPP base	=D-E (flag social-contribution deductibility gap)
G	Parts	input (default 1)
H	IRPP (annual scale per part × parts) ÷ 12	scale function on F*12/G
I	TRIMF	TRIMF band lookup [RESEARCH GAP]
J	IPRES employee (5.6%, base MIN(D,432000))	=0.056*MIN(D,432000)
K	IPRES cadre employee (2.4%, base MIN(D,1296000))	=0.024*MIN(D,1296000) if cadre
L	IPM employee	[RESEARCH GAP]
M	Net pay	=D-H-I-J-K-L
N	IPRES employer (8.4%)	=0.084*MIN(D,432000)
O	CSS family (7%, base MIN(D,63000))	=0.07*MIN(D,63000)
P	CSS work-injury (rate × MIN(D,63000))	=rate*MIN(D,63000)
Q	CFCE (3%)	=0.03*D
R	IPM employer	[RESEARCH GAP]
S	Total employer cost	=D+N+O+P+Q+R

Add a reconciliation row summing columns H, I (DGID remittance), J+N (IPRES), O+P (CSS), Q (CFCE) for the F4 / monthly declaration.

Section 15 — Bank Statement / Terminology Reading Guide

Terminology guide

French / Wolof-influenced term	English meaning
Salaire brut	Gross salary
Salaire net / Net à payer	Net pay
Retenue à la source	Withholding at source (IRPP + TRIMF)
Bulletin de paie	Payslip
Quotient familial / Parts	Family quotient / parts
Cadre	Executive / managerial employee
Cotisations sociales	Social contributions
Prestations familiales	Family allowances (CSS)
Accident du travail	Work injury (CSS)
Acompte / Avance	Advance on salary
Indemnité	Allowance / indemnity
Masse salariale	Total payroll / wage bill
DGID	Tax authority
IPRES / CSS / IPM	Pension / social security / health bodies

Section 16 — Onboarding Fallback

When onboarding a new Senegal payroll client and information is incomplete:

1. Request the latest bulletins de paie and the employer's IPRES, CSS and IPM affiliation numbers.
2. Confirm each employee's family situation (for parts and TRIMF spouse part) and cadre status.
3. Obtain the employer's CSS work-injury risk class in writing from CSS.
4. Obtain the IPM's contribution schedule (rate, base, caps).
5. Until confirmed, apply the Conservative Defaults (Section 8) and label every output as an estimate with flagged [RESEARCH GAP] items.
6. Do not file or finalise any return — produce a working paper for the expert-comptable to review and sign off.

Section 17 — Filing, Remittance and Forms

Filing and remittance schedule

Item	Detail	Source
Tax year	Calendar year	PwC
Monthly employer withholding (IRPP + TRIMF + CFCE)	Declared/remitted before the 15th of the following month; declaration form F4 (practitioner-cited)	PwC; Sénégal Services / DGID
Annual salary summary declaration	Early in the following year (commonly cited ~1 March); CFCE annual recap before 31 December	Practitioner sources; Sénégal Services [RESEARCH GAP on exact form/date]
Individual annual income tax return	Before 1 May of each year for prior-year income; pure-PAYE employees may be exempt	PwC, Senegal Tax Administration

Sources: PwC Tax Administration (https://taxsummaries.pwc.com/senegal/individual/tax-administration) · DGID IR simulator (http://www.impotsetdomaines.gouv.sn/fr/simulateur/ir).

Section 18 — Penalties and Interest

Penalties and interest table (PwC Tax Summaries — Senegal, Tax administration (https://taxsummaries.pwc.com/senegal/corporate/tax-administration))

Trigger	Penalty / interest	Source
Late filing of a return	200,000 XOF per return	PwC
Spontaneous late payment	5% interest on the amount due, plus 0.5% per month (or part-month) of delay	PwC
Assessed via audit — WHT and VAT	50% penalty	PwC
Assessed via audit — other taxes	25% penalty	PwC

Section 19 — Minimum Wage (SMIG / SMAG)

SMIG / SMAG table

Item	Value	Source
SMIG (non-agricultural)	371 FCFA gross/hour since 1 July 2023 (40-hour legal week) ≈ 64,300 FCFA/month at 173.33 hrs	africapaierh; Rivermate [RESEARCH GAP — confirm decree]
SMAG (agricultural)	Separate, lower rate set for the agricultural sector	Ministry of Labour [RESEARCH GAP — confirm current amount]

[RESEARCH GAP — reviewer to confirm] An older figure of 52,500 FCFA/month (303.49 FCFA/hour) is widely repeated but predates the 2023 increase. Use the 371 FCFA/hour (post-July-2023) figure, and verify it against an official decree from the Ministry of Labour before publishing.

Section 20 — Reference Material and Test Suite

20.1 Reference anchors

• PwC Tax Summaries — Senegal (individual + corporate). https://taxsummaries.pwc.com/senegal
• CLEISS — Senegal social-security contributions, effective 01/01/2026. https://www.cleiss.fr/docs/cotisations/senegal.html
• DGID — impotsetdomaines.gouv.sn (CFCE page, IR simulator).
• CGI (Code Général des Impôts), official PDF via eRegulations. https://senegal.eregulations.org/media/t-code-general-impots[1].pdf
• Sénégal Services — CFCE démarche. https://senegalservices.sn

20.2 Test Suite (recompute each before relying on the skill)

• IRPP cumulative @4,000,000/part — 924,000. Check: 174,000 + (4,000,000 − 1,500,000) × 30% = 174,000 + 750,000 = 924,000. ✓
• IRPP cumulative @8,000,000/part — 2,324,000. Check: 924,000 + 4,000,000 × 35% = 2,324,000. ✓
• IRPP cumulative @13,500,000/part — 4,359,000. Check: 2,324,000 + 5,500,000 × 37% = 4,359,000. ✓
• IRPP cumulative @50,000,000/part — 18,959,000. Check: 4,359,000 + 36,500,000 × 40% = 18,959,000. ✓
• IPRES Régime Général total — 14.0%. Check: 5.6 + 8.4. ✓
• IPRES Cadres total — 6.0%. Check: 2.4 + 3.6. ✓
• Example A IRPP — 228,000/yr (19,000/mo) on base 1,680,000. Check: 174,000 + 180,000 × 30% = 228,000. ✓
• Example B IRPP — 994,000/yr on base 4,200,000. Check: 924,000 + 200,000 × 35% = 994,000. ✓
• Example C IRPP — 2,380,000/yr, 2.5 parts, per-part base 4,080,000. Check: (924,000 + 80,000 × 35%) × 2.5 = 952,000 × 2.5 = 2,380,000. ✓
• Example D — base 540,120 ≤ 630,000 → 0% IRPP, MPIT floor 900. ✓
• Example E employer cost (excl. IPM) — 558,848. Check: 500,000 + 36,288 + 4,410 + 3,150 + 15,000. ✓
• IPRES employee cap @500,000 salary — 24,192/mo. Check: 5.6% × 432,000 (ceiling). ✓

PROHIBITIONS

• No no-income-tax treatment — NEVER treat Senegal as a no-income-tax jurisdiction — IRPP and TRIMF both apply to salaries.
• Family parts default — NEVER grant family parts that are not evidenced; default to 1 part and flag the CGI part-cap gap.
• IRPP middle-band gap flag — NEVER publish a single definitive IRPP figure for a per-part base in the 1,500,001–8,000,000 range without flagging the 25%/30% middle-band [RESEARCH GAP].
• TRIMF mid-range invention ban — NEVER invent a TRIMF amount for a mid-range income — the full band table is unconfirmed.
• Expatriate CFCE ban — NEVER apply a 6% "expatriate CFCE" — unconfirmed; CFCE is flat 3% absent CGI proof.
• Ceiling application requirement — NEVER compute IPRES, CSS or IPM without applying the correct monthly ceiling (432,000 / 1,296,000 / 63,000 / 250,000).
• Employer-only branches inclusion — NEVER forget the employer-only CFCE (3%) and CSS branches in the total cost of employment.
• IPM deduction schedule requirement — NEVER compute a definitive IPM deduction without the specific IPM's schedule.
• Remittance deadline — NEVER miss the 15th-of-following-month remittance deadline — penalties (200,000 XOF/return + interest) apply.
• Non-definitive presentation requirement — NEVER present payroll computations as definitive — always label as estimated, flag every [RESEARCH GAP], and direct to a Senegalese expert-comptable.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. This is a Tier-2, research-verified draft pending sign-off by a licensed Senegalese accountant (expert-comptable); several figures are flagged [RESEARCH GAP — reviewer to confirm] and must be checked against the Code Général des Impôts and current decrees. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before implementation.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.