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

# Madagascar Payroll & Social Contributions

## Madagascar Payroll & Social Contributions

## Social security and payroll contributions

Payroll in Madagascar combines IRSA salary-tax withholding with social-security contributions to CNAPS (pension/family) and a mandatory occupational health organisation (e.g. OSTIE). Rates below are widely cited and should be confirmed against the current Loi de Finances and CNAPS schedules.

- **CNAPS employer contribution** — 13% of salary, capped at 8 times the legal minimum wage (SME) %  _(Loi sur la Caisse Nationale de Prévoyance Sociale (CNAPS) — https://taxsummaries.pwc.com/madagascar/corporate/other-taxes)_
- **CNAPS employee contribution** — 1% of salary, capped at 8 times the legal minimum wage (SME) % (approx — confirm)  _(Loi sur la Caisse Nationale de Prévoyance Sociale (CNAPS) — https://rivermate.com/guides/madagascar/taxes)_
- **CNAPS contribution wage cap** — 8 times the legal monthly minimum wage (salaire minimum d'embauche, SME)  _(Loi sur la Caisse Nationale de Prévoyance Sociale (CNAPS) — https://taxsummaries.pwc.com/madagascar/corporate/other-taxes)_
- **Occupational health organisation (OSTIE/AMIT) employer contribution** — 5% of total employee remuneration %  _(Code du Travail (Madagascar) — médecine du travail — https://taxsummaries.pwc.com/madagascar/corporate/other-taxes)_
- **Occupational health organisation employee contribution** — 1% of remuneration % (approx — confirm)  _(Code du Travail (Madagascar) — médecine du travail — https://rivermate.com/guides/madagascar/taxes)_
- **PAYE-equivalent withholding** — IRSA is withheld monthly from gross salary by the employer (progressive 0%–20%, minimum MGA 3,000)  _(Code Général des Impôts (Madagascar) — IRSA — https://taxsummaries.pwc.com/madagascar/individual/tax-administration)_
- **IRSA remittance deadline** — Before the 15th of the month following the salary payment  _(Code Général des Impôts (Madagascar) — IRSA — https://taxsummaries.pwc.com/madagascar/individual/tax-administration)_
- **CNAPS contribution remittance frequency** — Quarterly (approx — confirm)  _(Loi sur la Caisse Nationale de Prévoyance Sociale (CNAPS) — https://taxsummaries.pwc.com/madagascar/individual/tax-administration)_
- **Professional training contribution** — Equal to the social-security (CNAPS) contribution amount (approx — confirm)  _(Code du Travail (Madagascar) — https://taxsummaries.pwc.com/madagascar/corporate/other-taxes)_

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> **General reference only.** This document does not constitute tax, legal, or
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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 `mg-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/mg-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.