Employer Tax Contributions

Tax Type	Rate	Base
Social Security (ONSS)	19%	Gross Monthly Salary
Apprenticeship Tax	2%	Annual Payroll
Personal Income Tax (PIT)	0-40%	Employee's Taxable Income

Filing & Compliance

• Monthly declarations of salaries, PIT withheld, and social security contributions are generally required.
• Monthly payments for declared amounts are due to tax authorities (for PIT) and ONSS (for social security) by specific monthly deadlines.
• Annual declaration summarizing all payments and withholdings for each employee is generally required.

In the Central African Republic, employee tax deductions encompass various areas, including income tax, social security contributions, and other potential deductions.

Income Tax (PIT)

The Personal Income Tax (PIT) in the Central African Republic affects individuals with worldwide income who are tax residents. Tax residency is established if the individual has their primary residence in CAR, their principal stay is in CAR even without a permanent home, CAR is their primary place of business, or their income originates from CAR.

• Taxable Income: Calculated as the difference between gross income and deductible expenses, including gains or losses on professional assets.
• Deductions:
  • Professional expenses: 30% of gross salary (after social security deductions).
  • Abatement of XAF 600,000 for loan interest and retirement savings.
• Benefits in Kind: Taxable and valued as a percentage of their value (e.g., Accommodation - 10%, Domestic Servants - 5% per person, Utilities - 3%, Food - 25% per person (capped at XAF 60,000), Car - 10% (private trips 1% per person annually)).
• Tax Rates: Progressive rates (details were unavailable in the sources, I would advise further research to determine the most current and accurate rates for 2025).

Social Security Contributions

Both employers and employees contribute to the social security system.

• Family Allowances: 12% of the employee's salary, including benefits in kind (capped at XAF 600,000 monthly or XAF 7,200,000 annually).
• Professional Risks: 3% of the employee's salary.

Employer Obligations

Employers have certain responsibilities related to employee taxation.

• Withholding: Deduct PIT and social security contributions from employee salaries.
• Remittance: Transfer withheld amounts to the relevant authorities.
• Annual Reporting: File an annual statement of salaries, remuneration, commissions, dividends distributed, and service provider payments. Include commissions, brokerage fees, commercial or other rebates, vacations, and fees paid to third parties. Provide a separate statement for services rendered.

Employee Obligations

• Annual Return: Individuals must file an annual tax return including all received remuneration.

Additional Information:

• Tax Year: The fiscal year in the Central African Republic runs from January 1st to December 31st.
• Currency: Central African CFA franc (XAF)

Keep in mind that tax laws and regulations are subject to change. While this information is believed to be current as of today, February 5, 2025, it's always advisable to verify the latest regulations with official sources or a tax professional.