Employment Cost Calculator for Algeria
Calculate your complete hiring costs for Algeria employees, including payroll taxes, social security contributions, employee benefits, and management fees. This salary calculator provides accurate employer cost estimates for informed hiring decisions.
Employer Tax Contributions
| Tax Type | Rate | Base |
|---|---|---|
| Social Security | 26% (employer) | Employee's gross salary |
| Training Tax | 1% | Annual payroll |
| Apprenticeship Tax | 1% | Annual payroll |
| Personal Income Tax (IRG) Withholding | Progressive scale (up to 35%) | Employee's net taxable income |
Filing & Compliance
- Monthly declaration (G50) and payment of withheld IRG and social security contributions are due by the 20th day of the following month.
- Employers must file an annual summary declaration (Form G No. 29) reporting total salaries and IRG withheld for each employee by April 30 of the following calendar year, though extensions may apply.
- Registration with relevant authorities, including CNAS, is required after the recruitment of the first employee.
Income Tax Brackets
| Income Range (DZD) | Tax Rate |
|---|---|
| Up to 240,000 | Exempt |
| 240,001 – 480,000 | 23% |
| 480,001 – 1,440,000 | 27% |
| 1,440,001 – 3,240,000 | 30% |
Employee Contributions
| Deduction Type | Rate | Cap |
|---|---|---|
| Social Security | 9% | N/A |
Personal Allowances
- Mandatory social security contributions are deductible from taxable income.
- A deduction of DZD 12,000 per dependent (up to four dependents) is available.
- Certain work-related expenses, if documented, may be deductible.
