Employment and Social Security
The obligations of those subject to security
Law 83-14 of July 2, 1983, amended and supplemented, relating to the obligations of taxable persons in terms of social security.
Executive Decree 05-130 of April 24, 2015 setting the conditions of practice and the procedures for approving social security control officers.
Executive Decree No. 15-289 of November 14, 2015 relating to the social security of self-employed persons working for their own account.
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.
Natural persons and associate members of legal persons, who carry out a professional activity on their own behalf even if they do not employ salaried staff:
- Industrial.
- Commercial.
- Agricultural.
- Artisanal.
- Liberal.
- Any other branch or sector of activity.
Presentation of a document according to the nature of the activity carried out:
- Copy of the commercial register.
- Copy of the approval.
- Copy of craftsman’s card.
- Copy of farmer card.
- Copy of the booklet for fishing vessel owners.
In the case of a legal person, a copy of the legal status must complete the file, as well as any modification made to the status of creation.
- The declaration of activity must be made within 10 days of the start date of the activity.
- A form declaring the activity and the contribution base is made available to taxable persons and affiliates, this document can be downloaded via the CASNOS website.
- Failure to declare activity generates a late penalty of 5,000 DA increased by 20% per month of delay, cf. article 7 of law n°83-14 mentioned above.
- The subscription is annual.
- The contribution is due from January 1 and payable no later than June 30 of each year.
- For non-employees who exclusively carry out an agricultural activity, the deadline for payment of the annual contribution is extended to September 30 of the year.
The contribution is equal to 15% of the contribution base declared by the non-employee.
- For associate members of a legal person, the contribution base is determined on the basis of the shares held by each associate.
Contribution rate: 15%
- Contribution: 15% x of the declared base.
- Minimum contribution: 15% x (SNMG x 12), i.e. currently 32,400 DA.
- Maximum contribution: 15% x (SNMG x 12) x 20, i.e. currently 648,000 DA.
Failure to pay contributions within the time limits provided for by the regulations in force gives rise to a late payment surcharge of 5% applied to the amount of contributions due, increased by 1% per month of additional delay.