End-to-end payroll workflow for Algerian employers: compute gross-to-net pay applying the 40% abattement and IRG progressive scale (0%–35%), deduct employee CNAS 9%, remit the combined 35% contribution via monthly DAC to CNAS, file the monthly G50 to DGI/Trésor, and close the year with the DAS annual salary declaration. Produces payslips, G50 vouchers, CNAS bordereau, and the DAS return.
Gather the employer registration details (NIF, registration with CNAS at teledeclaration.cnas.dz), employment contracts, and individual employee data. Confirm sector classification (standard vs construction/public works/hydraulics, which carries a 0.375% CNAS add-on) and establish the payroll period. Verify each employee's CNAS affiliation number and residency status for IRG purposes.
Compute each employee's taxable income and net pay. Deduct the employee CNAS 9% from gross salary to arrive at the IRG base, then apply the 40% abattement (forfait pour frais professionnels) before applying the progressive IRG scale (0% on the first 240,000 DZD/year; 23%, 27%, 30%, 33%, 35% on higher bands). Salaries not exceeding 30,000 DZD/month are effectively IRG-exempt. Produce the payslip showing gross, employee CNAS 9%, IRG withheld, and net pay.
Prepare and submit the G50 (bordereau-avis de versement) to the DGI/Trésor by the 20th of the month following salary payment. The G50 covers IRG withheld on salaries (Traitements et Salaires), as well as any TVA and other taxes due. Payment is made at the Recette des Impôts via the employer's bank (BNA, BEA, CPA, BADR, or other Algerian bank).
Submit the monthly DAC (Déclaration et paiement des cotisations) to CNAS, remitting the combined 35% contribution (employer 26% + employee 9%) within the first 10 days of the following month. For construction/public works/hydraulics employers, add the 0.375% sector unemployment supplement. Late payments attract a 10% penalty plus 3% per month of delay (majoration de retard). Submission can be made via teledeclaration.cnas.dz or at the CNAS local office.
Before 31 January of the following year, submit the DAS (Déclaration Annuelle des Salaires) to CNAS at teledeclaration.cnas.dz, listing each employee's annual gross salary, contributions, and IRG withheld. Reconcile annualised IRG against monthly withholdings; issue any corrected payslips. Prepare the annual employer contribution certificate for each employee (attestation de salaire) for their personal IRG returns.
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Algeria Social Security / Social Insurance Contributions (CNAS / CASNOS)
Use this skill whenever asked about Algeria social security / social insurance contributio
Algeria Payroll
Use this skill whenever asked about Algeria payroll processing for employed persons. Trigg