---
name: cf-payroll-social
description: "Source-cited draft: payroll & social contributions for Central African Republic (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cf-payroll-social"
  jurisdiction: "CF"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Central African Republic Payroll & Social Contributions

## Social security (CNSS) and payroll

Employers and employees contribute to the Caisse Nationale de Sécurité Sociale (CNSS), covering pensions, family allowances and work-injury. Employers also withhold IRPP from salaries (PAYE-equivalent). Contribution rates and the wage ceiling below are a source-cited draft to confirm with CNSS/DGID, as sources differ on the split.

- **Social security institution** — Caisse Nationale de Sécurité Sociale (CNSS)  _(Code de la Sécurité Sociale (CAR))_
- **Employer total social security contribution** — Approximately 19% of gross salary (pensions + family allowances + work-injury combined) percent (approx — confirm)  _([Code de la Sécurité Sociale (CAR); CNSS](https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/))_
- **Employer — old-age / pension branch** — Approximately 4% of gross salary (employer share) percent (approx — confirm)  _([Code de la Sécurité Sociale (CAR); CNSS](https://www.ssa.gov/policy/docs/progdesc/ssptw/2018-2019/africa/central-african-republic.html))_
- **Employer — family allowances branch** — Approximately 11% of gross salary percent (approx — confirm)  _([Code de la Sécurité Sociale (CAR); CNSS](https://www.ssa.gov/policy/docs/progdesc/ssptw/2018-2019/africa/central-african-republic.html))_
- **Employer — work-injury branch** — Approximately 2% of gross salary percent (approx — confirm)  _([Code de la Sécurité Sociale (CAR); CNSS](https://www.ssa.gov/policy/docs/progdesc/ssptw/2018-2019/africa/central-african-republic.html))_
- **Employee social security contribution (pension)** — Approximately 1.6% of gross earnings (old-age / pension branch) percent (approx — confirm)  _([Code de la Sécurité Sociale (CAR); CNSS](https://www.ssa.gov/policy/docs/progdesc/ssptw/2018-2019/africa/central-african-republic.html))_
- **Monthly contribution earnings ceiling** — XAF 600,000 per month XAF (approx — confirm)  _([Code de la Sécurité Sociale (CAR); CNSS](https://centralafricataxguide.com/social-security-contributions/))_
- **Apprenticeship / vocational training tax** — Approximately 2% on annual payroll (employer) percent (approx — confirm)  _([Code Général des Impôts (CAR)](https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/))_
- **Payroll income tax withholding (PAYE-equivalent)** — Employer withholds IRPP from salary at source on the progressive scale (approx — confirm)  _(Code Général des Impôts (CAR) — IRPP / Impôt sur les Traitements et Salaires)_
- **Withholding / contribution remittance deadline** — Monthly — typically by the 15th of the following month (approx — confirm)  _(Code Général des Impôts (CAR); CNSS regulations)_

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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cf-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cf-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.