Senegal Payroll — Bulletin de Paie, IRPP & Contributions Sociales

Collect the employer registration credentials (IPRES, CSS, IPM certificates) and classify each employee as cadre or non-cadre, confirm CSS work-injury risk category (1%, 3%, or 5%), identify the IPM fund and its specific rate, and gather family-quotient (parts fiscales) data for each employee. Without cadre status and CSS risk category the contribution calculation cannot be finalised.

Establish each employee's monthly gross remuneration including base salary, allowances, bonuses, and taxable fringe benefits. Apply the 30% professional/employment deduction (capped at 150,000 XOF/month, i.e. 1,800,000 XOF/year) to arrive at the IRPP taxable base per part. Apply contribution-base ceilings: IPRES General 432,000 XOF/month, IPRES Cadre 1,296,000 XOF/month, CSS 63,000 XOF/month, IPM 250,000 XOF/month; CFCE has no ceiling.

Apply the progressive IRPP scale to the annual taxable income per part (using the family-quotient mechanism), then multiply the per-part tax by the number of parts. Compare against the MPIT (Minimum Personal Income Tax) floor for the relevant income band and apply the higher of the two. Convert the annual IRPP to a monthly withholding amount. Separately compute TRIMF (a fixed local salary tax). Flag any employee with parts > 1 for reviewer confirmation of the CGI parts schedule and statutory cap.

Compute all mandatory contribution amounts for each employee: IPRES General (14% total — employer 8.4% / employee 5.6% on base capped at 432,000 XOF); IPRES Cadre if applicable (6% total — employer 3.6% / employee 2.4% on base capped at 1,296,000 XOF, in addition to General); CSS family allowances (7%, employer-only on base capped at 63,000 XOF) plus work-injury at the assigned rate (1%/3%/5%, employer-only); IPM health (fund-specific rate, split employer/employee, base capped at 250,000 XOF — flag as research gap if rate unconfirmed); and CFCE employer payroll tax (3% of total gross payroll with no ceiling). Never deduct CSS or CFCE from the employee.

Produce the individual bulletin de paie (pay slip) for each employee showing gross remuneration, all employee-share deductions (IRPP, TRIMF, IPRES employee share, IPM employee share), and net-à-payer (net salary). Prepare the monthly payroll journal recording gross wages, employer contribution charges (IPRES employer, CSS, IPM employer, CFCE), and the corresponding payables to IPRES, CSS, IPM, and DGID/Trésor Public.

Remit employee and employer IPRES contributions to IPRES, CSS contributions to Caisse de Sécurité Sociale, IPM contributions to the employer's IPM institution, and withheld IRPP plus CFCE to DGID/Trésor Public — all due monthly. Retain payment confirmation references and bank debit records (CBAO, SGBS, Ecobank, BICIS, etc.) to reconcile against bank statements. Late payment incurs 5% interest plus 0.5% per month of delay; late filing triggers a XOF 200,000 penalty per return.

At year-end, prepare the annual recapitulative payroll-tax return summarising all wages paid, IRPP withheld, and employer contributions for the prior calendar year, due to DGID by 31 January. Also prepare the recapitulative return on service payments and, if applicable, the return on rent payments (both due 31 January). Confirm that each employee's annual IRPP position reconciles with monthly withholdings; employees whose only income is PAYE wages are generally exempt from filing an individual IRPP return, but non-wage income requires an individual return before 1 May.