Senegal Social Contributions

Senegal Social Security & Payroll Contributions Skill v0.1

Currency: West African CFA franc — XOF (written CFA / FCFA). All figures below are in XOF. Senegal levies personal income tax (IRPP). The "no income tax" special case does not apply. Primary authority throughout: PwC Worldwide Tax Summaries — Senegal (last reviewed 31 March 2026, reflecting 2025/2026 law). Secondary HR/payroll sources are flagged inline and used only where PwC is silent.

Section 1 -- Quick reference

Read this whole section before computing or classifying anything.

• Country — Republic of Senegal
• Primary Legislation — Code Général des Impôts (CGI); Code de la Sécurité Sociale; Code du Travail
• Income tax — IRPP — Impôt sur le Revenu des Personnes Physiques
• Pension institution — IPRES — Institution de Prévoyance Retraite du Sénégal
• Family/work-injury institution — CSS — Caisse de Sécurité Sociale
• Health institution — IPM — Institution de Prévoyance Maladie (employer-level fund)
• Employer payroll tax — CFCE — Contribution Forfaitaire à la Charge de l'Employeur (3%)
• Tax authority — DGID — Direction Générale des Impôts et des Domaines; collection via Trésor Public
• Rate publisher (research basis) — PwC Worldwide Tax Summaries — Senegal (reviewed 31 Mar 2026)
• PAYE frequency — Monthly withholding (retenue à la source) on gross remuneration
• Currency — XOF (CFA franc) only
• Validated by — Pending — requires sign-off by a Senegalese chartered accountant (expert-comptable / OHADA)
• Validation date — Pending

Quick reference field table

Field	Value
Country	Republic of Senegal
Primary Legislation	Code Général des Impôts (CGI); Code de la Sécurité Sociale; Code du Travail
Income tax	IRPP — Impôt sur le Revenu des Personnes Physiques
Pension institution	IPRES — Institution de Prévoyance Retraite du Sénégal
Family/work-injury institution	CSS — Caisse de Sécurité Sociale
Health institution	IPM — Institution de Prévoyance Maladie (employer-level fund)
Employer payroll tax	CFCE — Contribution Forfaitaire à la Charge de l'Employeur (3%)
Tax authority	DGID — Direction Générale des Impôts et des Domaines; collection via Trésor Public
Rate publisher (research basis)	PwC Worldwide Tax Summaries — Senegal (reviewed 31 Mar 2026)
PAYE frequency	Monthly withholding (retenue à la source) on gross remuneration
Currency	XOF (CFA franc) only
Validated by	Pending — requires sign-off by a Senegalese chartered accountant (expert-comptable / OHADA)
Validation date	Pending

Contribution overview (employer + employee shares) (PwC (other-taxes / corporate), reviewed 31 Mar 2026)

Scheme	Employer	Employee	Total	Monthly base ceiling	Source
IPRES — General (Régime Général)	8.4%	5.6%	14%	432,000	PwC (other-taxes), reviewed 31 Mar 2026
IPRES — Cadre (Régime Complémentaire des Cadres)	3.6%	2.4%	6%	1,296,000	PwC (other-taxes), reviewed 31 Mar 2026
CSS — Family allowances (prestations familiales)	7%	0%	7%	63,000	PwC (corporate/other-taxes), reviewed 31 Mar 2026
CSS — Work injury (accidents du travail)	1% / 3% / 5%	0%	1–5%	63,000	PwC (corporate/other-taxes), reviewed 31 Mar 2026
IPM — Health insurance	3%	3%	6%	60,000–250,000	PwC (corporate/other-taxes), reviewed 31 Mar 2026 — see gap note
CFCE — Employer payroll tax	3%	0%	3%	No ceiling (full payroll)	PwC (corporate/other-taxes), reviewed 31 Mar 2026

Arithmetic check: IPRES General 8.4 + 5.6 = 14% ✓. IPRES Cadre 3.6 + 2.4 = 6% ✓. IPM 3 + 3 = 6% ✓. CSS and CFCE are 100% employer-borne ✓.

Conservative defaults

Ambiguity	Default
Unknown whether employee is a "cadre" (executive)	Assume NON-cadre — apply IPRES General only; flag for reviewer
Unknown CSS work-injury risk category	Apply 5% (highest) as conservative; flag — actual rate is set by CSS on registration
Unknown gross above a scheme ceiling	Apply the ceiling base, not the full gross, for that scheme
Unknown IPM rate/fund	Apply 3% employer + 3% employee on base capped at 250,000; mark [RESEARCH GAP]
Unknown number of family-quotient parts	Compute on 1 part (single, no children) — most conservative IRPP; flag for reviewer
Unknown whether DGID/Trésor debit is IRPP or social	Classify as statutory payroll obligation; flag for reviewer to split

Section 2 -- Required inputs and refusal catalogue

Required inputs

Minimum viable — monthly gross remuneration (XOF) and whether the employee is a cadre (executive/manager) or non-cadre. Without gross remuneration, STOP.

Recommended — CSS work-injury risk category (1%/3%/5%), number of family-quotient parts (marital status + dependent children), and which IPM fund the employer has joined.

Ideal — the employer's IPRES/CSS/IPM registration certificates (showing the exact assigned rates), prior payroll journals, and bank statements showing the monthly contribution debits.

Refusal catalogue

• R-SN-SOC-1 -- Cadre vs non-cadre status unknown — The IPRES complementary cadre scheme (extra 6%, employer 3.6% / employee 2.4%) applies only to executives/managers. Cannot finalise IPRES without confirming cadre status. Defaulting to non-cadre (General only) and flagging for reviewer. (Trigger: not stated whether the employee is a cadre.)
• R-SN-SOC-2 -- CSS work-injury rate — The CSS accidents-du-travail rate (1%, 3%, or 5%) is set by the Caisse de Sécurité Sociale per risk category on the employer's registration. Do not assume a rate; obtain the CSS registration certificate. Defaulting to 5% conservatively and flagging. (Trigger: work-injury rate not provided.)
• R-SN-SOC-3 -- IPM rate/ceiling ambiguity — [RESEARCH GAP — reviewer to confirm] PwC's individual and corporate pages describe IPM differently (2%–7.5% each vs 6% split 3%/3%) and the precise rate/ceiling depends on the specific IPM fund the employer joined. Do not present IPM as definitive — confirm against the actual IPM scheme. (Trigger: IPM computation requested.)
• R-SN-SOC-4 -- Family quotient / parts — [RESEARCH GAP — reviewer to confirm] The exact family-quotient share schedule and the maximum-parts cap are not enumerated in PwC and must be confirmed against the CGI/DGID. Compute on 1 part and flag for reviewer. (Trigger: IRPP requested with dependants.)
• R-SN-SOC-5 -- Arrears / back-contributions — Late social-contribution and IRPP regularisation carries 5% interest plus 0.5% per month of delay (PwC). Do not quantify arrears without the institution's statement. Escalate to a Senegalese expert-comptable. (Trigger: unpaid prior-period contributions.)

Section 3 -- Payment pattern library

Deterministic pre-classifier for Senegalese bank statement transactions related to payroll/social contributions. Match by case-insensitive substring on the counterparty/reference as it appears in the statement. These are statutory payroll obligations — EXCLUDE them from any VAT (TVA) return and never treat them as a business supply.

3.1 Pension contributions (IPRES)

Pension contributions (IPRES) patterns

Pattern	Treatment	Notes
IPRES, INST PREVOYANCE RETRAITE	EXCLUDE — pension contribution	General + cadre combined remittance
RETRAITE, COTISATION RETRAITE	EXCLUDE — pension contribution	French-language reference
REGIME GENERAL, REGIME CADRES	EXCLUDE — pension contribution	Explicit scheme reference

3.2 Social security — family allowances & work injury (CSS)

CSS patterns

Pattern	Treatment	Notes
CSS, CAISSE DE SECURITE SOCIALE	EXCLUDE — CSS contribution	Family allowances + work injury
PRESTATIONS FAMILIALES, ALLOC FAMILIALES	EXCLUDE — CSS family branch	Employer-only
ACCIDENT TRAVAIL, ACCIDENTS DU TRAVAIL	EXCLUDE — CSS work-injury branch	Employer-only

3.3 Health insurance (IPM)

IPM patterns

Pattern	Treatment	Notes
IPM, INST PREVOYANCE MALADIE	EXCLUDE — health contribution	Employer + employee share
MALADIE, COTISATION MALADIE	EXCLUDE — health contribution	French-language reference

3.4 Employer payroll tax & income tax to DGID / Trésor

CFCE / IRPP / DGID / TVA patterns

Pattern	Treatment	Notes
CFCE, CONTRIBUTION FORFAITAIRE	EXCLUDE — employer payroll tax (3%)	Employer-only, no ceiling
IRPP, RETENUE A LA SOURCE, RAS	EXCLUDE — PAYE income tax withheld	Not a social contribution
DGID, IMPOTS, TRESOR PUBLIC	EXCLUDE — tax remittance	Could be IRPP and/or CFCE — flag to split
TVA, TAXE VALEUR AJOUTEE	EXCLUDE — VAT, not payroll	Separate obligation

3.5 Salary & pension received (not contributions)

Salary/pension received patterns

Pattern	Treatment	Notes
SALAIRE, PAIE, NET A PAYER (outgoing)	EXCLUDE — payroll expense	Net wage to employee, not a contribution
SALAIRE, PAIE (incoming)	EXCLUDE — employment income received	Not a contribution
PENSION IPRES, PENSION RETRAITE (incoming)	EXCLUDE — pension income received	Benefit received, not a contribution paid

Section 4 -- Worked examples

Bank statement classifications and computations for a hypothetical Dakar-based services company and its staff. All amounts XOF. PwC figures (reviewed 31 Mar 2026) underlie every rate.

Example 1 -- Non-cadre at the IPRES general ceiling (CBAO)

Input line: 30.06.2026 ; IPRES COTISATION RETRAITE ; DEBIT ; REGIME GENERAL JUIN ; -60,480 ; XOF

Reasoning: Employee monthly gross 500,000 but the IPRES General base is capped at 432,000. IPRES General total 14% × 432,000 = 60,480 (employer 8.4% × 432,000 = 36,288; employee 5.6% × 432,000 = 24,192; 36,288 + 24,192 = 60,480 ✓). Non-cadre, so no complementary scheme. Matches pattern 3.1.

Classification: EXCLUDE — IPRES pension contribution. Statutory; not a VAT-bearing supply.

Example 2 -- Cadre executive, both IPRES schemes (SGBS)

Input line: 30.06.2026 ; IPRES REGIME CADRES ; DEBIT ; COMPLEMENTAIRE JUIN ; -77,760 ; XOF

Reasoning: Cadre with gross 1,296,000 (at the cadre ceiling). Complementary cadre scheme total 6% × 1,296,000 = 77,760 (employer 3.6% × 1,296,000 = 46,656; employee 2.4% × 1,296,000 = 31,104; 46,656 + 31,104 = 77,760 ✓). This is in addition to the General scheme (14% on base capped at 432,000 = 60,480, billed separately). Matches pattern 3.1.

Classification: EXCLUDE — IPRES cadre complementary contribution.

Example 3 -- CSS employer remittance (Ecobank)

Input line: 15.07.2026 ; CSS CAISSE SECURITE SOCIALE ; DEBIT ; PRESTATIONS+AT JUIN ; -5,040 ; XOF

Reasoning: CSS base is capped at 63,000/month. Family allowances 7% × 63,000 = 4,410. Work injury (assume 1% risk category) 1% × 63,000 = 630. Total 4,410 + 630 = 5,040 ✓. 100% employer-borne. Matches pattern 3.2.

Classification: EXCLUDE — CSS contribution (employer cost). Flag work-injury category for reviewer confirmation.

Example 4 -- IPM health contribution (BICIS)

Input line: 30.06.2026 ; IPM COTISATION MALADIE ; DEBIT ; JUIN ; -15,000 ; XOF

Reasoning: [RESEARCH GAP — reviewer to confirm] Using PwC corporate-page figures: IPM 6% total split 3% employer / 3% employee on a base capped at 250,000. For an employee at/above the 250,000 ceiling: 6% × 250,000 = 15,000 (employer 3% × 250,000 = 7,500; employee 3% × 250,000 = 7,500; 7,500 + 7,500 = 15,000 ✓). Matches pattern 3.3. PwC's individual page describes IPM differently (2%–7.5% each) — do not finalise without confirming the fund's actual rate.

Classification: EXCLUDE — IPM health contribution. Flag IPM rate/ceiling for reviewer.

Example 5 -- CFCE employer payroll tax (CBAO)

Input line: 30.06.2026 ; CFCE CONTRIBUTION FORFAITAIRE ; DEBIT ; PAIE JUIN ; -150,000 ; XOF

Reasoning: CFCE is 3% of total gross payroll with no ceiling (PwC, employer-only). Monthly payroll 5,000,000 → 3% × 5,000,000 = 150,000 ✓. Matches pattern 3.4. Employer-only; never deducted from the employee.

Classification: EXCLUDE — CFCE employer payroll tax. Deductible business cost; not VAT-bearing.

Example 6 -- DGID PAYE / IRPP withholding remittance (SGBS)

Input line: 15.07.2026 ; DGID TRESOR PUBLIC ; DEBIT ; RAS IRPP JUIN ; -52,000 ; XOF

Reasoning: "DGID TRESOR PUBLIC" + "RAS IRPP" matches pattern 3.4. This is monthly PAYE income tax withheld from employees and remitted, NOT a social contribution. If the reference also bundled CFCE, request the payroll journal to split IRPP from CFCE. Do not classify as IPRES/CSS/IPM.

Classification: EXCLUDE — IRPP (PAYE) remittance to DGID. NOT a social contribution. Flag to split if CFCE is bundled.

Example 7 -- IRPP annual liability computation (1 part)

Input: Annual taxable income 3,000,000; single, no dependants → 1 part (most conservative default).

Reasoning (progressive scale, PwC individual page):

• 0–630,000 @ 0% = 0
• 630,001–1,500,000 @ 20% × 870,000 = 174,000
• 1,500,001–3,000,000 @ 30% × 1,500,000 = 450,000
• Total IRPP = 0 + 174,000 + 450,000 = 624,000 ✓

MPIT floor for the 2,000,000–6,999,999 band is 12,000; computed tax 624,000 ≫ 12,000, so the scale tax stands. With dependants, parts > 1 would reduce this — [RESEARCH GAP — reviewer to confirm parts schedule].

Classification: IRPP due (before quotient adjustment) = 624,000.

Section 5 -- Tier 1 rules

Apply exactly as written when inputs are clear.

Rule 1 -- IPRES General applies to all employees

• IPRES General rule — IPRES General = 14% total (employer 8.4% / employee 5.6%) on monthly base capped at 432,000. Per-employee contribution = 14% × min(gross, 432,000). (PwC, reviewed 31 Mar 2026)

Rule 2 -- IPRES Cadre is ADDITIONAL and only for executives

• IPRES Cadre rule — The complementary cadre scheme = 6% total (employer 3.6% / employee 2.4%) on base capped at 1,296,000, due in addition to the General scheme, only for cadres (managers/executives). Non-cadres: General only.

Rule 3 -- CSS is 100% employer-borne, base capped at 63,000

• CSS rule — Family allowances = 7%. Work injury = 1%, 3%, or 5% per CSS-assigned risk category. Both on base capped at 63,000/month. Never deduct CSS from the employee. (PwC)

Rule 4 -- IPM health insurance [RESEARCH GAP]

• IPM rule — [RESEARCH GAP — reviewer to confirm] Per PwC corporate page: 6% total split 3% employer / 3% employee on base 60,000–250,000. PwC individual page gives 2%–7.5% each. Fund-specific. Do not present as definitive.

Rule 5 -- CFCE has NO ceiling

• CFCE rule — CFCE = 3% of total gross payroll, employer-only, no ceiling — applies to full payroll. It is an employer payroll tax, not a withholding from the employee. (PwC)

Rule 6 -- IRPP is progressive, applied per share (family quotient)

• IRPP progressivity rule — Income is divided into shares (parts), tax computed per share on the scale below, then multiplied by the number of shares. Default to 1 part if parts unknown. (PwC)

IRPP annual scale (PwC individual page) (PwC individual page)

Annual taxable income (XOF)	Marginal rate	Cumulative tax at top of band
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
Over 50,000,000	43%	—

Cumulative check: 174,000 + 30%×2,500,000 = 924,000 ✓; + 35%×4,000,000 = 2,324,000 ✓; + 37%×5,500,000 = 4,359,000 ✓; + 40%×36,500,000 = 18,959,000 ✓.

Rule 7 -- Minimum Personal Income Tax (MPIT) floor

• MPIT floor rule — A minimum tax applies even where the scale yields less. IRPP due = max(scale tax after quotient, MPIT band amount). (PwC individual page)

MPIT band table (PwC individual page)

Annual income (XOF)	Minimum tax (XOF)
0 – 599,999	900
600,000 – 999,999	3,600
1,000,000 – 1,999,999	4,800
2,000,000 – 6,999,999	12,000
7,000,000 – 11,999,999	18,000
12,000,000+	36,000

Rule 8 -- PAYE is monthly

• PAYE frequency rule — Employers withhold IRPP and the employee shares of social contributions monthly on gross remuneration (including fringe benefits and bonuses) and remit to DGID/Trésor and the institutions. (PwC tax-administration page)

Rule 9 -- Ceilings cap the BASE, not the contribution

• Ceiling application rule — Apply each scheme's monthly base ceiling before multiplying by the rate. A high salary does not raise IPRES/CSS/IPM contributions above the capped base; CFCE alone has no ceiling.

Rule 10 -- Minimum wage (SMIG) for sanity-checks only

• SMIG rule — [RESEARCH GAP — reviewer to confirm] SMIG (general, non-agricultural) = 150,000/month (hourly 303.49) as of 1 Jan 2025, per secondary HR sources (Rivermate, Playroll) — PwC does not publish SMIG. Use only as a plausibility floor; confirm against the official décret SMIG. (Rivermate, Playroll (secondary HR sources))

Section 6 -- Tier 2 catalogue

Flag these for reviewer confirmation when data is ambiguous.

T2-1 -- Cadre classification borderline

• Cadre classification borderline — Trigger: Employee's role could be cadre or non-cadre (e.g., senior technician, team lead). Issue: Cadre status adds the 6% complementary scheme. Misclassification under- or over-states IPRES. Action: Flag for reviewer; confirm against the collective agreement (convention collective) and IPRES registration.

T2-2 -- CSS work-injury risk category

• CSS work-injury risk category — Trigger: Work-injury rate not on the CSS certificate. Issue: Rate is 1%, 3%, or 5% by activity risk; defaulting to 5% over-states cost. Action: Obtain the CSS registration; flag for reviewer.

T2-3 -- IPM fund and rate

• IPM fund and rate — Trigger: IPM computation needed but fund unknown. [RESEARCH GAP] Issue: PwC individual vs corporate pages disagree (2–7.5% each vs 6% split 3/3); fund-specific. Action: Confirm the employer's actual IPM scheme rate/ceiling before finalising. Flag.

T2-4 -- Family quotient parts and cap

• Family quotient parts and cap — Trigger: Employee has a spouse and/or dependent children. [RESEARCH GAP] Issue: PwC confirms the quotient mechanism but not the per-situation share schedule or maximum-parts cap. Secondary sources suggest single = 1; married = 1.5–2; +0.5/child, with a statutory cap. Action: Confirm against the CGI/DGID before applying parts > 1.

T2-5 -- Expatriate / seconded staff

• Expatriate / seconded staff — Trigger: Foreign national or secondee. Issue: Totalisation agreements, residence, and which schemes apply may differ; PwC general rates may not capture exemptions. Action: Flag for reviewer; confirm residence and any social-security agreement.

T2-6 -- Arrears / late regularisation

• Arrears / late regularisation — Trigger: Unpaid prior-period IRPP or contributions. Issue: 5% interest + 0.5%/month of delay (PwC). Penalties compound. Action: Do not estimate; obtain institution statements; escalate to an expert-comptable. (PwC)

Section 7 -- Excel working paper template

SENEGAL PAYROLL CONTRIBUTIONS -- WORKING PAPER
Employer: [name]            Employee: [name]
Month/Tax Year: [period]    Prepared: [date]

INPUT DATA
  Monthly gross remuneration:    XOF [____]
  Cadre (executive)?             [YES/NO]
  CSS work-injury risk rate:     [1% / 3% / 5%]  (from CSS cert)
  IPM fund / rate:               [____]  [RESEARCH GAP if unknown]
  Family-quotient parts:         [____]  (default 1; flag if >1)

SOCIAL CONTRIBUTIONS (apply ceilings to base BEFORE rate)
  IPRES General base (min gross,432,000): XOF [____]
    Employer 8.4%:               XOF [____]
    Employee 5.6%:               XOF [____]
  IPRES Cadre base (if cadre, min gross,1,296,000): XOF [____]
    Employer 3.6%:               XOF [____]
    Employee 2.4%:               XOF [____]
  CSS base (min gross, 63,000):  XOF [____]
    Family allowances 7% (emp.): XOF [____]
    Work injury [1/3/5]% (emp.): XOF [____]
  IPM base (min gross, 250,000): XOF [____]   [RESEARCH GAP]
    Employer 3%:                 XOF [____]
    Employee 3%:                 XOF [____]
  CFCE 3% of full gross (no cap, employer): XOF [____]

INCOME TAX (IRPP)
  Annual taxable income:         XOF [____]
  Parts (family quotient):       [____]
  Scale tax (per part x parts):  XOF [____]
  MPIT band floor:               XOF [____]
  IRPP due = max(scale, MPIT):   XOF [____]
  Monthly PAYE (retenue):        XOF [____]

TOTALS
  Total employee deductions:     XOF [____]
  Total employer cost:           XOF [____]
  Net pay to employee:           XOF [____]

REVIEWER FLAGS / RESEARCH GAPS
  [List here]

Section 8 -- Bank statement reading guide

How contribution debits appear on Senegalese bank statements

CBAO / Attijariwafa, SGBS (Société Générale), Ecobank, BICIS, UBA, Bank of Africa:

• References are usually in French: "IPRES", "COTISATION RETRAITE", "CSS", "CAISSE DE SECURITE SOCIALE", "IPM", "MALADIE", "CFCE", "DGID", "TRESOR PUBLIC", "RAS IRPP".
• Contribution debits are outgoing (DEBIT), typically monthly, around mid-month for the prior month's payroll.
• IPRES, CSS, IPM are remitted to the institutions; IRPP (RAS) and CFCE go to DGID / Trésor Public.

Key identification tips:

1. Social contributions recur monthly with amounts tied to capped bases (IPRES base ≤ 432,000; cadre ≤ 1,296,000; CSS ≤ 63,000; IPM base ≤ 250,000) — CFCE alone scales with full payroll.
2. A debit to "DGID"/"TRESOR PUBLIC" may bundle IRPP and CFCE — request the payroll journal to split.
3. Do not confuse outbound IPRES contributions with inbound "PENSION IPRES" credits (benefits received).
4. TVA (VAT) debits are a separate obligation — never fold into payroll contributions.
5. Irregular lump sums referencing "REGULARISATION" or "ARRIERE" may include 0.5%/month + 5% interest — flag for reviewer.

Section 9 -- Onboarding fallback

If only a bank statement is provided and no payroll detail:

1. Scan for contribution debits — identify outgoing payments matching Section 3 patterns (IPRES, CSS, IPM, CFCE, DGID/RAS).
2. Group by institution — IPRES (pension), CSS (family + injury), IPM (health), DGID (IRPP/CFCE).
3. Reverse-check the bases:
   • IPRES General debit ÷ 14% ⇒ implied base (capped at 432,000).
   • CSS debit ÷ (7% + injury%) ⇒ implied base (capped at 63,000).
   • CFCE debit ÷ 3% ⇒ implied total gross payroll (no cap).
4. Flag for reviewer: "Contribution classification derived from bank amounts only. Cadre status, CSS work-injury category, IPM fund/rate, and family-quotient parts are unverified. Reviewer must confirm before filing PAYE or the annual recapitulative returns."

Section 10 -- Reference material

Contribution quick-calc at common bases (2026, PwC reviewed 31 Mar 2026)

Contribution quick-calc at common bases (PwC reviewed 31 Mar 2026)

Scheme	Base used	Employer	Employee	Total
IPRES General	432,000 (ceiling)	36,288	24,192	60,480
IPRES Cadre	1,296,000 (ceiling)	46,656	31,104	77,760
CSS family (7%)	63,000 (ceiling)	4,410	0	4,410
CSS work injury (3%)	63,000 (ceiling)	1,890	0	1,890
IPM (6%) [RESEARCH GAP]	250,000 (ceiling)	7,500	7,500	15,000
CFCE (3%)	1,000,000 payroll	30,000	0	30,000

Check: 8.4%×432,000=36,288; 5.6%×432,000=24,192; sum 60,480 ✓. 3.6%×1,296,000=46,656; 2.4%×1,296,000=31,104; sum 77,760 ✓. 7%×63,000=4,410 ✓. 3%×63,000=1,890 ✓. 3%×250,000=7,500 each, 15,000 ✓. 3%×1,000,000=30,000 ✓.

Filing, forms & deadlines (PwC tax-administration pages, reviewed 31 Mar 2026)

Filing, forms & deadlines (PwC tax-administration pages, reviewed 31 Mar 2026)

Obligation	Deadline	Source
Monthly PAYE (IRPP + employee social shares)	Withheld and remitted monthly	PwC individual/tax-administration
Individual IRPP annual return	Before 1 May of the following year (employees with only PAYE wages are exempt from filing)	PwC individual/tax-administration
Annual recapitulative payroll-tax return	31 January (for prior financial year)	PwC corporate/tax-administration
Annual recapitulative return on service payments	31 January	PwC corporate/tax-administration
Annual recapitulative return on rent payments	31 January	PwC corporate/tax-administration
CIT return (context)	30 April	PwC corporate/tax-administration
CIT instalments (context)	15 Feb, 30 Apr, 15 Jun	PwC corporate/tax-administration

Penalties (PwC corporate/tax-administration, reviewed 31 Mar 2026)

Penalties (PwC corporate/tax-administration, reviewed 31 Mar 2026)

Penalty	Amount/rate
Late filing	XOF 200,000 per return filed late
Late payment (spontaneous regularisation)	5% interest + 0.5% per month (or part-month) of delay
Audit-assessed shortfall — VAT & withholding	50%
Audit-assessed shortfall — other taxes (CIT, licence, real estate, registration, company car)	25%

Test suite

Test 1: Non-cadre, gross 500,000 → IPRES General base capped 432,000. Total 14% × 432,000 = 60,480 (employer 36,288 / employee 24,192). ✓

Test 2: Cadre, gross 1,296,000 → cadre scheme 6% × 1,296,000 = 77,760 (employer 46,656 / employee 31,104), plus General 14% × 432,000 = 60,480 (billed separately). ✓

Test 3: CSS, gross 200,000, work-injury 1% → base capped 63,000. Family 7% × 63,000 = 4,410; injury 1% × 63,000 = 630; total 5,040 (employer-only). ✓

Test 4: CFCE, monthly payroll 5,000,000 → 3% × 5,000,000 = 150,000 (employer-only, no ceiling). ✓

Test 5: IPM [RESEARCH GAP], gross 300,000 → base capped 250,000. 6% × 250,000 = 15,000 (employer 7,500 / employee 7,500). Flag fund-specific rate. ✓

Test 6: IRPP, annual taxable 3,000,000, 1 part → 0 + 20%×870,000 + 30%×1,500,000 = 174,000 + 450,000 = 624,000; MPIT floor (band 2,000,000–6,999,999) = 12,000 < 624,000, so scale tax stands. ✓

Test 7: IRPP, annual taxable 500,000, 1 part → scale tax 0 (in 0% band); MPIT floor (0–599,999) = 900 applies. IRPP due = 900. ✓

Test 8: IRPP, annual taxable 8,000,000, 1 part → cumulative at 8,000,000 = 2,324,000 (per Rule 6 table); MPIT floor 18,000 ≪, so 2,324,000 stands. ✓

Prohibitions

• NEVER apply the IPRES cadre complementary scheme to a non-cadre, or omit it for a confirmed cadre.
• NEVER deduct CSS or CFCE from the employee — both are 100% employer-borne.
• NEVER apply a scheme's rate to gross above its capped base (IPRES 432,000 / cadre 1,296,000 / CSS 63,000 / IPM 250,000).
• NEVER apply a ceiling to CFCE — it has none; it is 3% of full payroll.
• NEVER present IPM rate/ceiling as definitive — it is a flagged [RESEARCH GAP]; confirm the fund.
• NEVER apply family-quotient parts > 1 without reviewer confirmation of the CGI parts schedule and cap.
• NEVER treat a DGID/Trésor "RAS IRPP" debit as a social contribution — it is PAYE income tax.
• NEVER quote SMIG as authoritative — it is from secondary sources only ([RESEARCH GAP]).
• NEVER estimate arrears/penalties without the institution's statement — escalate to an expert-comptable.
• NEVER present any figure as definitive — label as estimated, cite PwC, and direct to a Senegalese chartered accountant.

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