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

# Niger Payroll & Social Contributions

## Social security (CNSS) and payroll withholding

- **CNSS registration and ITS withholding requirement** — Employers in Niger register with the Caisse Nationale de Sécurité Sociale (CNSS) and withhold ITS payroll tax. The contribution rates below are an unverified draft and must be confirmed against current CNSS rules.  _(Caisse Nationale de Sécurité Sociale (CNSS) — Code de la Sécurité Sociale (Niger))_
- **Employee CNSS contribution** — 5.25% of gross salary (pension/old-age) percent ((approx — confirm))  _(Caisse Nationale de Sécurité Sociale (CNSS) — Code de la Sécurité Sociale (Niger))_
- **Employer CNSS contribution (total)** — Approximately 15.4% to 16.4% of gross salary (combined branches) percent ((approx — confirm))  _(Caisse Nationale de Sécurité Sociale (CNSS) — Code de la Sécurité Sociale (Niger))_
- **Employer pension/old-age branch** — 6.25% percent ((approx — confirm))  _(Caisse Nationale de Sécurité Sociale (CNSS))_
- **Employer family allowances branch** — 8.40% percent ((approx — confirm))  _(Caisse Nationale de Sécurité Sociale (CNSS))_
- **Employer work-injury / occupational risk branch** — 1.75% percent ((approx — confirm))  _(Caisse Nationale de Sécurité Sociale (CNSS))_
- **Minimum contribution base** — FCFA 42,000 per month (aligned to the SMIG minimum wage); no contribution computed on a lower base XOF ((approx — confirm))  _([Caisse Nationale de Sécurité Sociale (CNSS)](https://www.payspace.com/blog/niger-cnss-minimum-base-increase/))_
- **Contribution ceiling (plafond)** — A monthly salary ceiling applies for CNSS contributions — confirm the current ceiling amount XOF ((approx — confirm))  _(Caisse Nationale de Sécurité Sociale (CNSS))_
- **Apprenticeship / training tax (Taxe d'Apprentissage)** — Employer payroll levy of approximately 3% (rate varies; confirm) percent ((approx — confirm))  _(Code Général des Impôts (Niger) — Taxe d'Apprentissage)_
- **Payroll income tax (ITS) withholding** — Employer withholds ITS (progressive 0%–35%) from each salary payment percent  _(Code Général des Impôts (Niger) — Impôt sur les Traitements et Salaires (ITS))_
- **Monthly remittance deadline (CNSS and ITS)** — By the 15th of the month following the payroll month ((approx — confirm))  _(Code Général des Impôts (Niger) / CNSS (Niger))_

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## 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).

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