---
name: senegal-social-contributions
description: "Use this skill whenever asked about Senegal social security / social insurance contributions and employer payroll taxes for employees, directors, or expatriate staff. Trigger on phrases like \"how much IPRES do I pay\", \"Senegal social security\", \"CSS contribution\", \"IPM health insurance\", \"CFCE payroll tax\", \"Senegal payroll deductions\", \"IPRES cadre scheme\", \"retenue IRPP\", \"cotisation sociale Sénégal\", \"Senegal employer charges\", or any question about Senegalese payroll contribution obligations. Also trigger when classifying bank statement transactions that relate to IPRES, CSS, IPM, CFCE, or DGID/Trésor Public payroll debits from CBAO, SGBS, Ecobank, BICIS, or other Senegalese banks. Also trigger when preparing the monthly PAYE (retenue à la source) and the annual recapitulative payroll returns. This skill covers IPRES (general + cadre), CSS (family allowances + work injury), IPM health insurance, CFCE employer payroll tax, the IRPP progressive scale, minimum PIT (MPIT), contribution"
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/senegal-social-contributions"
  jurisdiction: "SN"
  tax_year: "2026"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Senegal Social Security & Payroll Contributions

## Senegal Social Security & Payroll Contributions Skill v0.1

> **Currency:** West African CFA franc — **XOF** (written CFA / FCFA). All figures below are in XOF.
> **Senegal levies personal income tax (IRPP).** The "no income tax" special case does **not** apply.
> **Primary authority throughout:** PwC Worldwide Tax Summaries — Senegal (last reviewed 31 March 2026, reflecting 2025/2026 law). Secondary HR/payroll sources are flagged inline and used only where PwC is silent.

## Section 1 -- Quick reference

**Read this whole section before computing or classifying anything.**

- **Country** — Republic of Senegal
- **Primary Legislation** — Code Général des Impôts (CGI); Code de la Sécurité Sociale; Code du Travail
- **Income tax** — IRPP — Impôt sur le Revenu des Personnes Physiques
- **Pension institution** — IPRES — Institution de Prévoyance Retraite du Sénégal
- **Family/work-injury institution** — CSS — Caisse de Sécurité Sociale
- **Health institution** — IPM — Institution de Prévoyance Maladie (employer-level fund)
- **Employer payroll tax** — CFCE — Contribution Forfaitaire à la Charge de l'Employeur (3%)
- **Tax authority** — DGID — Direction Générale des Impôts et des Domaines; collection via Trésor Public
- **Rate publisher (research basis)** — PwC Worldwide Tax Summaries — Senegal (reviewed 31 Mar 2026)
- **PAYE frequency** — Monthly withholding (retenue à la source) on gross remuneration
- **Currency** — XOF (CFA franc) only
- **Validated by** — Pending — requires sign-off by a Senegalese chartered accountant (expert-comptable / OHADA)
- **Validation date** — Pending

**Quick reference field table**

| Field | Value |
| --- | --- |
| Country | Republic of Senegal |
| Primary Legislation | Code Général des Impôts (CGI); Code de la Sécurité Sociale; Code du Travail |
| Income tax | IRPP — Impôt sur le Revenu des Personnes Physiques |
| Pension institution | IPRES — Institution de Prévoyance Retraite du Sénégal |
| Family/work-injury institution | CSS — Caisse de Sécurité Sociale |
| Health institution | IPM — Institution de Prévoyance Maladie (employer-level fund) |
| Employer payroll tax | CFCE — Contribution Forfaitaire à la Charge de l'Employeur (3%) |
| Tax authority | DGID — Direction Générale des Impôts et des Domaines; collection via Trésor Public |
| Rate publisher (research basis) | PwC Worldwide Tax Summaries — Senegal (reviewed 31 Mar 2026) |
| PAYE frequency | Monthly withholding (retenue à la source) on gross remuneration |
| Currency | XOF (CFA franc) only |
| Validated by | Pending — requires sign-off by a Senegalese chartered accountant (expert-comptable / OHADA) |
| Validation date | Pending |

**Contribution overview (employer + employee shares)**  _(PwC (other-taxes / corporate), reviewed 31 Mar 2026)_

| Scheme | Employer | Employee | Total | Monthly base ceiling | Source |
| --- | --- | --- | --- | --- | --- |
| IPRES — General (Régime Général) | 8.4% | 5.6% | 14% | 432,000 | PwC (other-taxes), reviewed 31 Mar 2026 |
| IPRES — Cadre (Régime Complémentaire des Cadres) | 3.6% | 2.4% | 6% | 1,296,000 | PwC (other-taxes), reviewed 31 Mar 2026 |
| CSS — Family allowances (prestations familiales) | 7% | 0% | 7% | 63,000 | PwC (corporate/other-taxes), reviewed 31 Mar 2026 |
| CSS — Work injury (accidents du travail) | 1% / 3% / 5% | 0% | 1–5% | 63,000 | PwC (corporate/other-taxes), reviewed 31 Mar 2026 |
| IPM — Health insurance | 3% | 3% | 6% | 60,000–250,000 | PwC (corporate/other-taxes), reviewed 31 Mar 2026 — see gap note |
| CFCE — Employer payroll tax | 3% | 0% | 3% | No ceiling (full payroll) | PwC (corporate/other-taxes), reviewed 31 Mar 2026 |

> **Arithmetic check:** IPRES General 8.4 + 5.6 = 14% ✓. IPRES Cadre 3.6 + 2.4 = 6% ✓. IPM 3 + 3 = 6% ✓. CSS and CFCE are 100% employer-borne ✓.

**Conservative defaults**

| Ambiguity | Default |
| --- | --- |
| Unknown whether employee is a "cadre" (executive) | Assume NON-cadre — apply IPRES General only; flag for reviewer |
| Unknown CSS work-injury risk category | Apply 5% (highest) as conservative; flag — actual rate is set by CSS on registration |
| Unknown gross above a scheme ceiling | Apply the ceiling base, not the full gross, for that scheme |
| Unknown IPM rate/fund | Apply 3% employer + 3% employee on base capped at 250,000; mark [RESEARCH GAP] |
| Unknown number of family-quotient parts | Compute on 1 part (single, no children) — most conservative IRPP; flag for reviewer |
| Unknown whether DGID/Trésor debit is IRPP or social | Classify as statutory payroll obligation; flag for reviewer to split |

## Section 2 -- Required inputs and refusal catalogue

### Required inputs

**Minimum viable** — monthly gross remuneration (XOF) and whether the employee is a **cadre** (executive/manager) or non-cadre. Without gross remuneration, STOP.

**Recommended** — CSS work-injury risk category (1%/3%/5%), number of family-quotient parts (marital status + dependent children), and which IPM fund the employer has joined.

**Ideal** — the employer's IPRES/CSS/IPM registration certificates (showing the exact assigned rates), prior payroll journals, and bank statements showing the monthly contribution debits.

### Refusal catalogue

- **R-SN-SOC-1 -- Cadre vs non-cadre status unknown** — The IPRES complementary cadre scheme (extra 6%, employer 3.6% / employee 2.4%) applies only to executives/managers. Cannot finalise IPRES without confirming cadre status. Defaulting to non-cadre (General only) and flagging for reviewer. (Trigger: not stated whether the employee is a cadre.)
- **R-SN-SOC-2 -- CSS work-injury rate** — The CSS accidents-du-travail rate (1%, 3%, or 5%) is set by the Caisse de Sécurité Sociale per risk category on the employer's registration. Do not assume a rate; obtain the CSS registration certificate. Defaulting to 5% conservatively and flagging. (Trigger: work-injury rate not provided.)
- **R-SN-SOC-3 -- IPM rate/ceiling ambiguity** — [RESEARCH GAP — reviewer to confirm] PwC's individual and corporate pages describe IPM differently (2%–7.5% each vs 6% split 3%/3%) and the precise rate/ceiling depends on the specific IPM fund the employer joined. Do not present IPM as definitive — confirm against the actual IPM scheme. (Trigger: IPM computation requested.)
- **R-SN-SOC-4 -- Family quotient / parts** — [RESEARCH GAP — reviewer to confirm] The exact family-quotient share schedule and the maximum-parts cap are not enumerated in PwC and must be confirmed against the CGI/DGID. Compute on 1 part and flag for reviewer. (Trigger: IRPP requested with dependants.)
- **R-SN-SOC-5 -- Arrears / back-contributions** — Late social-contribution and IRPP regularisation carries 5% interest plus 0.5% per month of delay (PwC). Do not quantify arrears without the institution's statement. Escalate to a Senegalese expert-comptable. (Trigger: unpaid prior-period contributions.)

## Section 3 -- Payment pattern library

Deterministic pre-classifier for Senegalese bank statement transactions related to payroll/social contributions. Match by case-insensitive substring on the counterparty/reference as it appears in the statement. These are statutory payroll obligations — **EXCLUDE** them from any VAT (TVA) return and never treat them as a business supply.

### 3.1 Pension contributions (IPRES)

**Pension contributions (IPRES) patterns**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| IPRES, INST PREVOYANCE RETRAITE | EXCLUDE — pension contribution | General + cadre combined remittance |
| RETRAITE, COTISATION RETRAITE | EXCLUDE — pension contribution | French-language reference |
| REGIME GENERAL, REGIME CADRES | EXCLUDE — pension contribution | Explicit scheme reference |

### 3.2 Social security — family allowances & work injury (CSS)

**CSS patterns**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| CSS, CAISSE DE SECURITE SOCIALE | EXCLUDE — CSS contribution | Family allowances + work injury |
| PRESTATIONS FAMILIALES, ALLOC FAMILIALES | EXCLUDE — CSS family branch | Employer-only |
| ACCIDENT TRAVAIL, ACCIDENTS DU TRAVAIL | EXCLUDE — CSS work-injury branch | Employer-only |

### 3.3 Health insurance (IPM)

**IPM patterns**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| IPM, INST PREVOYANCE MALADIE | EXCLUDE — health contribution | Employer + employee share |
| MALADIE, COTISATION MALADIE | EXCLUDE — health contribution | French-language reference |

### 3.4 Employer payroll tax & income tax to DGID / Trésor

**CFCE / IRPP / DGID / TVA patterns**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| CFCE, CONTRIBUTION FORFAITAIRE | EXCLUDE — employer payroll tax (3%) | Employer-only, no ceiling |
| IRPP, RETENUE A LA SOURCE, RAS | EXCLUDE — PAYE income tax withheld | Not a social contribution |
| DGID, IMPOTS, TRESOR PUBLIC | EXCLUDE — tax remittance | Could be IRPP and/or CFCE — flag to split |
| TVA, TAXE VALEUR AJOUTEE | EXCLUDE — VAT, not payroll | Separate obligation |

### 3.5 Salary & pension received (not contributions)

**Salary/pension received patterns**

| Pattern | Treatment | Notes |
| --- | --- | --- |
| SALAIRE, PAIE, NET A PAYER (outgoing) | EXCLUDE — payroll expense | Net wage to employee, not a contribution |
| SALAIRE, PAIE (incoming) | EXCLUDE — employment income received | Not a contribution |
| PENSION IPRES, PENSION RETRAITE (incoming) | EXCLUDE — pension income received | Benefit received, not a contribution paid |

## Section 4 -- Worked examples

Bank statement classifications and computations for a hypothetical Dakar-based services company and its staff. All amounts XOF. PwC figures (reviewed 31 Mar 2026) underlie every rate.

### Example 1 -- Non-cadre at the IPRES general ceiling (CBAO)

**Input line:**
`30.06.2026 ; IPRES COTISATION RETRAITE ; DEBIT ; REGIME GENERAL JUIN ; -60,480 ; XOF`

**Reasoning:**
Employee monthly gross 500,000 but the IPRES General base is **capped at 432,000**. IPRES General total 14% × 432,000 = 60,480 (employer 8.4% × 432,000 = 36,288; employee 5.6% × 432,000 = 24,192; 36,288 + 24,192 = 60,480 ✓). Non-cadre, so no complementary scheme. Matches pattern 3.1.

**Classification:** EXCLUDE — IPRES pension contribution. Statutory; not a VAT-bearing supply.

### Example 2 -- Cadre executive, both IPRES schemes (SGBS)

**Input line:**
`30.06.2026 ; IPRES REGIME CADRES ; DEBIT ; COMPLEMENTAIRE JUIN ; -77,760 ; XOF`

**Reasoning:**
Cadre with gross 1,296,000 (at the cadre ceiling). Complementary cadre scheme total 6% × 1,296,000 = 77,760 (employer 3.6% × 1,296,000 = 46,656; employee 2.4% × 1,296,000 = 31,104; 46,656 + 31,104 = 77,760 ✓). This is **in addition** to the General scheme (14% on base capped at 432,000 = 60,480, billed separately). Matches pattern 3.1.

**Classification:** EXCLUDE — IPRES cadre complementary contribution.

### Example 3 -- CSS employer remittance (Ecobank)

**Input line:**
`15.07.2026 ; CSS CAISSE SECURITE SOCIALE ; DEBIT ; PRESTATIONS+AT JUIN ; -5,040 ; XOF`

**Reasoning:**
CSS base is capped at 63,000/month. Family allowances 7% × 63,000 = 4,410. Work injury (assume 1% risk category) 1% × 63,000 = 630. Total 4,410 + 630 = 5,040 ✓. 100% employer-borne. Matches pattern 3.2.

**Classification:** EXCLUDE — CSS contribution (employer cost). Flag work-injury category for reviewer confirmation.

### Example 4 -- IPM health contribution (BICIS)

**Input line:**
`30.06.2026 ; IPM COTISATION MALADIE ; DEBIT ; JUIN ; -15,000 ; XOF`

**Reasoning:**
[RESEARCH GAP — reviewer to confirm] Using PwC corporate-page figures: IPM 6% total split 3% employer / 3% employee on a base capped at 250,000. For an employee at/above the 250,000 ceiling: 6% × 250,000 = 15,000 (employer 3% × 250,000 = 7,500; employee 3% × 250,000 = 7,500; 7,500 + 7,500 = 15,000 ✓). Matches pattern 3.3. PwC's individual page describes IPM differently (2%–7.5% each) — do not finalise without confirming the fund's actual rate.

**Classification:** EXCLUDE — IPM health contribution. Flag IPM rate/ceiling for reviewer.

### Example 5 -- CFCE employer payroll tax (CBAO)

**Input line:**
`30.06.2026 ; CFCE CONTRIBUTION FORFAITAIRE ; DEBIT ; PAIE JUIN ; -150,000 ; XOF`

**Reasoning:**
CFCE is 3% of **total gross payroll with no ceiling** (PwC, employer-only). Monthly payroll 5,000,000 → 3% × 5,000,000 = 150,000 ✓. Matches pattern 3.4. Employer-only; never deducted from the employee.

**Classification:** EXCLUDE — CFCE employer payroll tax. Deductible business cost; not VAT-bearing.

### Example 6 -- DGID PAYE / IRPP withholding remittance (SGBS)

**Input line:**
`15.07.2026 ; DGID TRESOR PUBLIC ; DEBIT ; RAS IRPP JUIN ; -52,000 ; XOF`

**Reasoning:**
"DGID TRESOR PUBLIC" + "RAS IRPP" matches pattern 3.4. This is **monthly PAYE income tax withheld** from employees and remitted, NOT a social contribution. If the reference also bundled CFCE, request the payroll journal to split IRPP from CFCE. Do not classify as IPRES/CSS/IPM.

**Classification:** EXCLUDE — IRPP (PAYE) remittance to DGID. NOT a social contribution. Flag to split if CFCE is bundled.

### Example 7 -- IRPP annual liability computation (1 part)

**Input:** Annual taxable income 3,000,000; single, no dependants → 1 part (most conservative default).

**Reasoning (progressive scale, PwC individual page):**
- 0–630,000 @ 0% = 0
- 630,001–1,500,000 @ 20% × 870,000 = 174,000
- 1,500,001–3,000,000 @ 30% × 1,500,000 = 450,000
- **Total IRPP = 0 + 174,000 + 450,000 = 624,000** ✓

MPIT floor for the 2,000,000–6,999,999 band is 12,000; computed tax 624,000 ≫ 12,000, so the scale tax stands. With dependants, parts > 1 would reduce this — [RESEARCH GAP — reviewer to confirm parts schedule].

**Classification:** IRPP due (before quotient adjustment) = 624,000.

## Section 5 -- Tier 1 rules

Apply exactly as written when inputs are clear.

### Rule 1 -- IPRES General applies to all employees

- **IPRES General rule** — IPRES General = 14% total (employer 8.4% / employee 5.6%) on monthly base capped at 432,000. Per-employee contribution = 14% × min(gross, 432,000).  _(PwC, reviewed 31 Mar 2026)_

### Rule 2 -- IPRES Cadre is ADDITIONAL and only for executives

- **IPRES Cadre rule** — The complementary cadre scheme = 6% total (employer 3.6% / employee 2.4%) on base capped at 1,296,000, due in addition to the General scheme, only for cadres (managers/executives). Non-cadres: General only.

### Rule 3 -- CSS is 100% employer-borne, base capped at 63,000

- **CSS rule** — Family allowances = 7%. Work injury = 1%, 3%, or 5% per CSS-assigned risk category. Both on base capped at 63,000/month. Never deduct CSS from the employee.  _(PwC)_

### Rule 4 -- IPM health insurance [RESEARCH GAP]

- **IPM rule** — [RESEARCH GAP — reviewer to confirm] Per PwC corporate page: 6% total split 3% employer / 3% employee on base 60,000–250,000. PwC individual page gives 2%–7.5% each. Fund-specific. Do not present as definitive.

### Rule 5 -- CFCE has NO ceiling

- **CFCE rule** — CFCE = 3% of total gross payroll, employer-only, no ceiling — applies to full payroll. It is an employer payroll tax, not a withholding from the employee.  _(PwC)_

### Rule 6 -- IRPP is progressive, applied per share (family quotient)

- **IRPP progressivity rule** — Income is divided into shares (parts), tax computed per share on the scale below, then multiplied by the number of shares. Default to 1 part if parts unknown.  _(PwC)_

**IRPP annual scale (PwC individual page)**  _(PwC individual page)_

| Annual taxable income (XOF) | Marginal rate | Cumulative tax at top of band |
| --- | --- | --- |
| 0 – 630,000 | 0% | 0 |
| 630,001 – 1,500,000 | 20% | 174,000 |
| 1,500,001 – 4,000,000 | 30% | 924,000 |
| 4,000,001 – 8,000,000 | 35% | 2,324,000 |
| 8,000,001 – 13,500,000 | 37% | 4,359,000 |
| 13,500,001 – 50,000,000 | 40% | 18,959,000 |
| Over 50,000,000 | 43% | — |

> **Cumulative check:** 174,000 + 30%×2,500,000 = 924,000 ✓; + 35%×4,000,000 = 2,324,000 ✓; + 37%×5,500,000 = 4,359,000 ✓; + 40%×36,500,000 = 18,959,000 ✓.

### Rule 7 -- Minimum Personal Income Tax (MPIT) floor

- **MPIT floor rule** — A minimum tax applies even where the scale yields less. IRPP due = max(scale tax after quotient, MPIT band amount).  _(PwC individual page)_

**MPIT band table**  _(PwC individual page)_

| Annual income (XOF) | Minimum tax (XOF) |
| --- | --- |
| 0 – 599,999 | 900 |
| 600,000 – 999,999 | 3,600 |
| 1,000,000 – 1,999,999 | 4,800 |
| 2,000,000 – 6,999,999 | 12,000 |
| 7,000,000 – 11,999,999 | 18,000 |
| 12,000,000+ | 36,000 |

### Rule 8 -- PAYE is monthly

- **PAYE frequency rule** — Employers withhold IRPP and the employee shares of social contributions monthly on gross remuneration (including fringe benefits and bonuses) and remit to DGID/Trésor and the institutions.  _(PwC tax-administration page)_

### Rule 9 -- Ceilings cap the BASE, not the contribution

- **Ceiling application rule** — Apply each scheme's monthly base ceiling before multiplying by the rate. A high salary does not raise IPRES/CSS/IPM contributions above the capped base; CFCE alone has no ceiling.

### Rule 10 -- Minimum wage (SMIG) for sanity-checks only

- **SMIG rule** — [RESEARCH GAP — reviewer to confirm] SMIG (general, non-agricultural) = 150,000/month (hourly 303.49) as of 1 Jan 2025, per secondary HR sources (Rivermate, Playroll) — PwC does not publish SMIG. Use only as a plausibility floor; confirm against the official décret SMIG.  _(Rivermate, Playroll (secondary HR sources))_

## Section 6 -- Tier 2 catalogue

Flag these for reviewer confirmation when data is ambiguous.

### T2-1 -- Cadre classification borderline

- **Cadre classification borderline** — Trigger: Employee's role could be cadre or non-cadre (e.g., senior technician, team lead). Issue: Cadre status adds the 6% complementary scheme. Misclassification under- or over-states IPRES. Action: Flag for reviewer; confirm against the collective agreement (convention collective) and IPRES registration.

### T2-2 -- CSS work-injury risk category

- **CSS work-injury risk category** — Trigger: Work-injury rate not on the CSS certificate. Issue: Rate is 1%, 3%, or 5% by activity risk; defaulting to 5% over-states cost. Action: Obtain the CSS registration; flag for reviewer.

### T2-3 -- IPM fund and rate

- **IPM fund and rate** — Trigger: IPM computation needed but fund unknown. [RESEARCH GAP] Issue: PwC individual vs corporate pages disagree (2–7.5% each vs 6% split 3/3); fund-specific. Action: Confirm the employer's actual IPM scheme rate/ceiling before finalising. Flag.

### T2-4 -- Family quotient parts and cap

- **Family quotient parts and cap** — Trigger: Employee has a spouse and/or dependent children. [RESEARCH GAP] Issue: PwC confirms the quotient mechanism but not the per-situation share schedule or maximum-parts cap. Secondary sources suggest single = 1; married = 1.5–2; +0.5/child, with a statutory cap. Action: Confirm against the CGI/DGID before applying parts > 1.

### T2-5 -- Expatriate / seconded staff

- **Expatriate / seconded staff** — Trigger: Foreign national or secondee. Issue: Totalisation agreements, residence, and which schemes apply may differ; PwC general rates may not capture exemptions. Action: Flag for reviewer; confirm residence and any social-security agreement.

### T2-6 -- Arrears / late regularisation

- **Arrears / late regularisation** — Trigger: Unpaid prior-period IRPP or contributions. Issue: 5% interest + 0.5%/month of delay (PwC). Penalties compound. Action: Do not estimate; obtain institution statements; escalate to an expert-comptable.  _(PwC)_

## Section 7 -- Excel working paper template

```
SENEGAL PAYROLL CONTRIBUTIONS -- WORKING PAPER
Employer: [name]            Employee: [name]
Month/Tax Year: [period]    Prepared: [date]

INPUT DATA
  Monthly gross remuneration:    XOF [____]
  Cadre (executive)?             [YES/NO]
  CSS work-injury risk rate:     [1% / 3% / 5%]  (from CSS cert)
  IPM fund / rate:               [____]  [RESEARCH GAP if unknown]
  Family-quotient parts:         [____]  (default 1; flag if >1)

SOCIAL CONTRIBUTIONS (apply ceilings to base BEFORE rate)
  IPRES General base (min gross,432,000): XOF [____]
    Employer 8.4%:               XOF [____]
    Employee 5.6%:               XOF [____]
  IPRES Cadre base (if cadre, min gross,1,296,000): XOF [____]
    Employer 3.6%:               XOF [____]
    Employee 2.4%:               XOF [____]
  CSS base (min gross, 63,000):  XOF [____]
    Family allowances 7% (emp.): XOF [____]
    Work injury [1/3/5]% (emp.): XOF [____]
  IPM base (min gross, 250,000): XOF [____]   [RESEARCH GAP]
    Employer 3%:                 XOF [____]
    Employee 3%:                 XOF [____]
  CFCE 3% of full gross (no cap, employer): XOF [____]

INCOME TAX (IRPP)
  Annual taxable income:         XOF [____]
  Parts (family quotient):       [____]
  Scale tax (per part x parts):  XOF [____]
  MPIT band floor:               XOF [____]
  IRPP due = max(scale, MPIT):   XOF [____]
  Monthly PAYE (retenue):        XOF [____]

TOTALS
  Total employee deductions:     XOF [____]
  Total employer cost:           XOF [____]
  Net pay to employee:           XOF [____]

REVIEWER FLAGS / RESEARCH GAPS
  [List here]
```

## Section 8 -- Bank statement reading guide

### How contribution debits appear on Senegalese bank statements

**CBAO / Attijariwafa, SGBS (Société Générale), Ecobank, BICIS, UBA, Bank of Africa:**
- References are usually in **French**: "IPRES", "COTISATION RETRAITE", "CSS", "CAISSE DE SECURITE SOCIALE", "IPM", "MALADIE", "CFCE", "DGID", "TRESOR PUBLIC", "RAS IRPP".
- Contribution debits are **outgoing (DEBIT)**, typically monthly, around mid-month for the prior month's payroll.
- IPRES, CSS, IPM are remitted to the **institutions**; IRPP (RAS) and CFCE go to **DGID / Trésor Public**.

**Key identification tips:**
1. Social contributions recur monthly with amounts tied to capped bases (IPRES base ≤ 432,000; cadre ≤ 1,296,000; CSS ≤ 63,000; IPM base ≤ 250,000) — CFCE alone scales with full payroll.
2. A debit to "DGID"/"TRESOR PUBLIC" may bundle IRPP and CFCE — request the payroll journal to split.
3. Do not confuse outbound IPRES contributions with inbound "PENSION IPRES" credits (benefits received).
4. TVA (VAT) debits are a separate obligation — never fold into payroll contributions.
5. Irregular lump sums referencing "REGULARISATION" or "ARRIERE" may include 0.5%/month + 5% interest — flag for reviewer.

## Section 9 -- Onboarding fallback

If only a bank statement is provided and no payroll detail:

1. **Scan for contribution debits** — identify outgoing payments matching Section 3 patterns (IPRES, CSS, IPM, CFCE, DGID/RAS).
2. **Group by institution** — IPRES (pension), CSS (family + injury), IPM (health), DGID (IRPP/CFCE).
3. **Reverse-check the bases:**
   - IPRES General debit ÷ 14% ⇒ implied base (capped at 432,000).
   - CSS debit ÷ (7% + injury%) ⇒ implied base (capped at 63,000).
   - CFCE debit ÷ 3% ⇒ implied total gross payroll (no cap).
4. **Flag for reviewer:** "Contribution classification derived from bank amounts only. Cadre status, CSS work-injury category, IPM fund/rate, and family-quotient parts are unverified. Reviewer must confirm before filing PAYE or the annual recapitulative returns."

## Section 10 -- Reference material

### Contribution quick-calc at common bases (2026, PwC reviewed 31 Mar 2026)

**Contribution quick-calc at common bases**  _(PwC reviewed 31 Mar 2026)_

| Scheme | Base used | Employer | Employee | Total |
| --- | --- | --- | --- | --- |
| IPRES General | 432,000 (ceiling) | 36,288 | 24,192 | 60,480 |
| IPRES Cadre | 1,296,000 (ceiling) | 46,656 | 31,104 | 77,760 |
| CSS family (7%) | 63,000 (ceiling) | 4,410 | 0 | 4,410 |
| CSS work injury (3%) | 63,000 (ceiling) | 1,890 | 0 | 1,890 |
| IPM (6%) [RESEARCH GAP] | 250,000 (ceiling) | 7,500 | 7,500 | 15,000 |
| CFCE (3%) | 1,000,000 payroll | 30,000 | 0 | 30,000 |

> **Check:** 8.4%×432,000=36,288; 5.6%×432,000=24,192; sum 60,480 ✓. 3.6%×1,296,000=46,656; 2.4%×1,296,000=31,104; sum 77,760 ✓. 7%×63,000=4,410 ✓. 3%×63,000=1,890 ✓. 3%×250,000=7,500 each, 15,000 ✓. 3%×1,000,000=30,000 ✓.

### Filing, forms & deadlines (PwC tax-administration pages, reviewed 31 Mar 2026)

**Filing, forms & deadlines**  _(PwC tax-administration pages, reviewed 31 Mar 2026)_

| Obligation | Deadline | Source |
| --- | --- | --- |
| Monthly PAYE (IRPP + employee social shares) | Withheld and remitted monthly | PwC individual/tax-administration |
| Individual IRPP annual return | Before 1 May of the following year (employees with only PAYE wages are exempt from filing) | PwC individual/tax-administration |
| Annual recapitulative payroll-tax return | 31 January (for prior financial year) | PwC corporate/tax-administration |
| Annual recapitulative return on service payments | 31 January | PwC corporate/tax-administration |
| Annual recapitulative return on rent payments | 31 January | PwC corporate/tax-administration |
| CIT return (context) | 30 April | PwC corporate/tax-administration |
| CIT instalments (context) | 15 Feb, 30 Apr, 15 Jun | PwC corporate/tax-administration |

### Penalties (PwC corporate/tax-administration, reviewed 31 Mar 2026)

**Penalties**  _(PwC corporate/tax-administration, reviewed 31 Mar 2026)_

| Penalty | Amount/rate |
| --- | --- |
| Late filing | XOF 200,000 per return filed late |
| Late payment (spontaneous regularisation) | 5% interest + 0.5% per month (or part-month) of delay |
| Audit-assessed shortfall — VAT & withholding | 50% |
| Audit-assessed shortfall — other taxes (CIT, licence, real estate, registration, company car) | 25% |

### Test suite

**Test 1:** Non-cadre, gross 500,000 → IPRES General base capped 432,000. Total 14% × 432,000 = **60,480** (employer 36,288 / employee 24,192). ✓

**Test 2:** Cadre, gross 1,296,000 → cadre scheme 6% × 1,296,000 = **77,760** (employer 46,656 / employee 31,104), **plus** General 14% × 432,000 = 60,480 (billed separately). ✓

**Test 3:** CSS, gross 200,000, work-injury 1% → base capped 63,000. Family 7% × 63,000 = 4,410; injury 1% × 63,000 = 630; total **5,040** (employer-only). ✓

**Test 4:** CFCE, monthly payroll 5,000,000 → 3% × 5,000,000 = **150,000** (employer-only, no ceiling). ✓

**Test 5:** IPM [RESEARCH GAP], gross 300,000 → base capped 250,000. 6% × 250,000 = **15,000** (employer 7,500 / employee 7,500). Flag fund-specific rate. ✓

**Test 6:** IRPP, annual taxable 3,000,000, 1 part → 0 + 20%×870,000 + 30%×1,500,000 = 174,000 + 450,000 = **624,000**; MPIT floor (band 2,000,000–6,999,999) = 12,000 < 624,000, so scale tax stands. ✓

**Test 7:** IRPP, annual taxable 500,000, 1 part → scale tax 0 (in 0% band); MPIT floor (0–599,999) = **900** applies. IRPP due = 900. ✓

**Test 8:** IRPP, annual taxable 8,000,000, 1 part → cumulative at 8,000,000 = **2,324,000** (per Rule 6 table); MPIT floor 18,000 ≪, so 2,324,000 stands. ✓

### Prohibitions

- NEVER apply the IPRES cadre complementary scheme to a non-cadre, or omit it for a confirmed cadre.
- NEVER deduct CSS or CFCE from the employee — both are 100% employer-borne.
- NEVER apply a scheme's rate to gross above its capped base (IPRES 432,000 / cadre 1,296,000 / CSS 63,000 / IPM 250,000).
- NEVER apply a ceiling to CFCE — it has none; it is 3% of full payroll.
- NEVER present IPM rate/ceiling as definitive — it is a flagged [RESEARCH GAP]; confirm the fund.
- NEVER apply family-quotient parts > 1 without reviewer confirmation of the CGI parts schedule and cap.
- NEVER treat a DGID/Trésor "RAS IRPP" debit as a social contribution — it is PAYE income tax.
- NEVER quote SMIG as authoritative — it is from secondary sources only ([RESEARCH GAP]).
- NEVER estimate arrears/penalties without the institution's statement — escalate to an expert-comptable.
- NEVER present any figure as definitive — label as estimated, cite PwC, and direct to a Senegalese chartered accountant.

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, expert-comptable, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

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