The collection of social security contributions is based on a DECLARATION SYSTEM

The employer is any natural or legal person who employs at least one employee.
The remuneration paid in return for the work provided is subject to social security contributions.
The collection of social security contributions is ensured by the CNAS for all branches.
Recovery is governed by the provisions of Law No. 83-14 of July 2, 1983, amended and supplemented, relating to the obligations of taxable persons in matters of social security.

It is the employer who makes the declarations:

1/ Of its activity: within ten (10) days following the recruitment of its 1st employee.

2/ Of its employees: within (10) days of their recruitment.

3/ Contributions to be paid in:

30 days following the end of the month concerned when the employer employs more than 9 employees.
30 days following the end of the quarter concerned when the employer employs less than 10 employees.
The contribution rate applicable to employees is 34.5% broken down as follows:
25% paid by the employer.
9% payable by the employee.
0.5% charged to the fund for social works.
Contributions are used to finance all social security benefits for insured persons and their dependents:
Social Insurance (Sickness, Maternity, Invalidity and Death).
Accidents at Work and Occupational Diseases.
Early retirement.
Unemployment insurance.

It should be specified that the employer is also required to pay a contribution for social housing calculated on the basis of the contribution base, for a rate of 0.5% payable by the social works of the employer.

Important

The declaration and payment of contributions to the social security scheme for employees can be made by tele-declaration at the following address www.cnas.dz

 

Employer registration procedure
As soon as the first employee is recruited, the employer presents himself to the CNAS agency of the wilaya of the location of his activity with the following documents:
Form IM 03 (downloadable from the website www.cnas.dz).
Check Barré or RIB or RIP.
Copy of the Trade Register or Copy of Approval.
Copy Tax card.
Copy of statutes.
List of employees.
During registration (on the spot):
The employer has a registration number assigned by the wilaya agency.
The allocation of the Registration Number to the employer is instantaneous.
Reference texts
The obligations of taxable persons in terms of Social Security.

Law 83-14 of July 2, 1983, amended and supplemented, relating to the obligations of taxable persons in terms of social security.

Law No. 04-17 of 27 Ramadhan 1425 corresponding to November 10, 2004 amending and supplementing Law No. 83-14 relating to the obligations of taxable persons in terms of social security.

Legislative decree 94-12 of 26 May 1994, amended and supplemented, fixing the rate of social security contributions.

Executive Decree No. 15-236 of 19 Dhou El Kaada 1436 corresponding to September 3, 2015 amending Executive Decree No. 94-187 of 26 Moharram 1415 corresponding to July 6, 1994 fixing the distribution of the social security contribution rate.

Ordinance 95-01 of 21 January 1995 fixing the base for social security contributions and benefits.

Executive Decree 96-208 of June 5, 1996 setting the terms of application of the provisions of Article 1 of Ordinance 95-01 of January 21, 1995 setting the basis for social security contributions and benefits.

Order of July 1, 2010 setting the model of the specifications to be subscribed by professional sports companies and clubs.

Executive Decree No. 16-152 of 16 Chabane 1437 corresponding to May 23, 2016 setting the base, the contribution rate and the social security benefits to which the technical sports supervision and the athletes of the professional sports club are entitled.

Executive Decree 13-201 of May 21, 2013 setting the basis, the rate of contributions and the social security benefits to which seagoing personnel on board vessels and commercial fishing boats are entitled, paid on a share basis.

social security litigation

Law 08-08 of February 23, 2008 relating to social security litigation.

Executive Decree No. 08-415 of December 24, 2008 determining the number of members, the organization and the functioning of the local commissions of prior appeals qualified in social security matters.

Executive Decree No. 08-416 of 24 December 2008 determining the number of members, the organization and the functioning of the national commissions of prior appeals qualified in social security matters.

Deductions granted to employers on the employer’s share of the contribution rate:

Article 163 of Ordinance No. 95-27 of December 30, 1995 on the finance law for 1996 instituting the reduction of the employer’s share of the

a social security contribution for employers employing disabled people

Executive Decree No. 97-425 of November 11, 1997 setting the terms of application of Article 163 of Ordinance No. 95-27 of December 30, 1995 on the finance law for 1996, relating to the reduction of the employer’s share of the social security contribution for employers employing disabled persons.

Law No. 06-21 of December 11, 2006 relating to measures to encourage and support the promotion of employment.

Article 106 of the complementary finance law for the year 2009 modified by article 50 of the complementary finance law for the year 2011.