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

# Chad Payroll & Social Contributions

## Social security (CNPS) and payroll taxes

- **CNPS employer contribution** — 16.5% of gross salaries %  _(Code de Prévoyance Sociale / CNPS (Chad), https://taxsummaries.pwc.com/chad/corporate/other-taxes)_
- **CNPS employer contribution monthly cap** — XAF 82,500 per month per employee XAF  _(Code de Prévoyance Sociale / CNPS (Chad), https://taxsummaries.pwc.com/chad/corporate/other-taxes)_
- **CNPS employee contribution** — 3.5% of gross salary (withheld by the employer) %  _(Code de Prévoyance Sociale / CNPS (Chad), https://taxsummaries.pwc.com/chad/corporate/other-taxes)_
- **CNPS employee contribution monthly cap** — XAF 17,500 per month per employee XAF  _(Code de Prévoyance Sociale / CNPS (Chad), https://taxsummaries.pwc.com/chad/corporate/other-taxes)_
- **Employer payroll tax (taxe sur les salaires)** — 7.5% of total salaries and fringe benefits %  _(Code Général des Impôts (Chad) — taxe sur les salaires, https://taxsummaries.pwc.com/chad/corporate/other-taxes)_
- **Apprenticeship / training tax** — 1.2% of total salaries and fringe benefits (to the national professional training fund) %  _(Code Général des Impôts (Chad) — taxe d'apprentissage, https://taxsummaries.pwc.com/chad/corporate/other-taxes)_
- **IRPP withholding on salaries** — Employer withholds IRPP on the progressive scale each month (retenue à la source)  _(Code Général des Impôts (Chad) — IRPP withholding, https://taxsummaries.pwc.com/chad/individual/taxes-on-personal-income)_
- **Payroll tax / withholding remittance** — Withheld IRPP and payroll taxes are declared and remitted monthly, typically by the 15th of the following month (approx — confirm exact monthly due date)  _(Code Général des Impôts (Chad) — Tax administration)_
- **CNPS contribution remittance** — Social-security contributions are remitted to CNPS monthly (quarterly for small employers) (approx — confirm cadence by employer size)  _(Code de Prévoyance Sociale / CNPS (Chad))_

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