---
name: dj-payroll-social
description: "Source-cited draft: payroll & social contributions for Djibouti (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/dj-payroll-social"
  jurisdiction: "DJ"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Djibouti Payroll & Social Contributions

## Payroll and social security — Caisse Nationale de Securite Sociale (CNSS)

Employers and employees contribute to the CNSS, which covers pensions, work injury and family allowances. Employers also withhold the ITS salary tax. Contributions and tax are remitted monthly.

- **Total employer CNSS contribution rate** — 10.7% of gross salary percent ((approx — confirm))  _([CNSS regulations (Caisse Nationale de Securite Sociale)](https://rivermate.com/guides/djibouti/taxes))_
- **Employer pension contribution** — 4% of gross salary percent ((approx — confirm))  _([CNSS regulations (Caisse Nationale de Securite Sociale)](https://rivermate.com/guides/djibouti/taxes))_
- **Employer work injury contribution** — 1.2% of gross salary percent ((approx — confirm))  _([CNSS regulations (Caisse Nationale de Securite Sociale)](https://rivermate.com/guides/djibouti/taxes))_
- **Employer family allowances contribution** — 5.5% of gross salary percent ((approx — confirm))  _([CNSS regulations (Caisse Nationale de Securite Sociale)](https://rivermate.com/guides/djibouti/taxes))_
- **Employee CNSS (pension) contribution** — 4% of gross salary percent ((approx — confirm))  _([CNSS regulations (Caisse Nationale de Securite Sociale)](https://rivermate.com/guides/djibouti/taxes))_
- **Combined employer + employee CNSS rate** — 14.7% of gross salary percent ((approx — confirm))  _([CNSS regulations (Caisse Nationale de Securite Sociale)](https://rivermate.com/guides/djibouti/taxes))_
- **Pension contribution ceiling** — A wage ceiling applies to pension contributions, adjusted annually ((approx — confirm current ceiling amount))  _([CNSS regulations (Caisse Nationale de Securite Sociale)](https://rivermate.com/guides/djibouti/taxes))_
- **Payroll income tax withholding (PAYE-equivalent)** — Employer withholds ITS (progressive 2% to 30%) from each employee's monthly salary percent  _([Impot sur les Traitements et Salaires (ITS), Code General des Impots](https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html))_
- **Monthly remittance deadline (ITS and CNSS)** — 15th day of the following month  _([CNSS regulations; Code General des Impots (Djibouti)](https://rivermate.com/guides/djibouti/taxes))_
- **Filing requirement** — Employers file monthly ITS and CNSS declarations  _([CNSS regulations; Code General des Impots (Djibouti)](https://rivermate.com/guides/djibouti/taxes))_

<!-- openaccountants-cta-block -->

---

## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
- Meet the accountants: https://www.openaccountants.com/network

> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## 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 `dj-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/dj-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.