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

# Mauritania Payroll & Social Contributions

## Social security and payroll contributions

Employers withhold salary income tax (ITS) under PAYE-style rules and pay social-security contributions to the CNSS, plus health-insurance contributions to the CNAM. Contributions are computed on capped monthly wages.

- **CNSS employer contribution (total)** — 15% of capped gross salary percent  _(Code de la Sécurité Sociale (Social Security Code) — https://taxsummaries.pwc.com/mauritania/corporate/other-taxes)_
- **CNSS employer — retirement/old age** — 5% percent  _(Code de la Sécurité Sociale (Social Security Code) — https://taxsummaries.pwc.com/mauritania/corporate/other-taxes)_
- **CNSS employer — family allowances** — 4% percent  _(Code de la Sécurité Sociale (Social Security Code) — https://taxsummaries.pwc.com/mauritania/corporate/other-taxes)_
- **CNSS employer — work accidents** — 5% percent  _(Code de la Sécurité Sociale (Social Security Code) — https://taxsummaries.pwc.com/mauritania/corporate/other-taxes)_
- **CNSS employer — occupational health care** — 2% percent  _(Code de la Sécurité Sociale (Social Security Code) — https://taxsummaries.pwc.com/mauritania/corporate/other-taxes)_
- **CNSS employee contribution** — 1% of capped gross salary percent  _(Code de la Sécurité Sociale (Social Security Code) — https://taxsummaries.pwc.com/mauritania/corporate/other-taxes)_
- **CNSS monthly wage cap** — MRU 15,000 of gross monthly salary MRU  _(Code de la Sécurité Sociale (Social Security Code) — https://taxsummaries.pwc.com/mauritania/corporate/other-taxes)_
- **CNAM health-insurance employer contribution** — 5% percent ((approx — confirm CNAM rate and base))  _(Loi instituant l'assurance maladie obligatoire (CNAM))_
- **CNAM health-insurance employee contribution** — 4% percent ((approx — confirm CNAM rate and base))  _(Loi instituant l'assurance maladie obligatoire (CNAM))_
- **Apprenticeship tax (employer)** — 0.6% of total salaried staff earnings percent  _(Code Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/corporate/other-taxes)_
- **Salary income tax (ITS) withholding** — Employer withholds tax at the 15% / 25% / 40% progressive monthly scale and remits it  _(Code Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/individual/taxes-on-personal-income)_
- **Payroll tax / contribution remittance deadline** — By the 15th of the month following the payroll month  _(Code Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/individual/tax-administration)_

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