Employer Tax Contributions

Tax Type	Rate	Base
Social Security (CNSS) - Family Allowance	8.40%	Monthly covered payroll
Social Security (CNSS) - Old Age, Disability, Survivors	6.25%	Monthly covered payroll (up to XOF 500,000)
Social Security (CNSS) - Work Injury	1.75%	Monthly covered payroll
Apprenticeship Tax	3% (local employees); 5% (expatriate employees)	Payments to employees

Filing & Compliance

• Employers remit monthly taxes generally by the 15th of the following month.
• Employers with at least 20 employees pay social security contributions monthly; those with fewer than 20 pay quarterly.
• Employers must file annual returns for employees' emoluments by January 31.

In Niger, employers deduct various taxes and contributions from employee salaries.

Employee Deductions

• Social Security (CNSS): 5.25% of the employee's salary is deducted for old age, disability, and survivors' benefits.

• Income Tax (PAYE): A progressive tax system is used. Rates range from 1% on income up to 25,000 CFA francs to 32% on income exceeding 400,000 CFA francs. As of February 5, 2025, the rates are as follows:

  • 1% (Up to 25,000 CFA)
  • 2% (25,001 - 50,000 CFA)
  • 6% (50,001 - 100,000 CFA)
  • 13% (100,001 - 150,000 CFA)
  • 25% (150,001- 300,000 CFA)
  • 30% (300,001- 400,000 CFA)
  • 32% (Above 400,000 CFA)

Employer Contributions/Deductions

• Employer Social Security Contribution: Employers also contribute to the CNSS.
• National Housing Fund (NHF): While previously mandatory, NHF contributions are now optional for private-sector employees. For those who choose to participate, the contribution is 2.5% of their monthly gross pay. Employers are responsible for remitting these funds.
• National Health Insurance Scheme (NHIS): In the public sector, 5% of the monthly basic salary is deducted for NHIS. Many private-sector employees receive this as a benefit, with no deduction from their salary.
• Pension: Employers contribute 10% of the employee's basic salary, housing allowance, and transport allowance to the chosen Pension Fund Administrator (PFA).
• Group Life Assurance: Employers must provide group life insurance coverage for their employees as mandated by the PENCOM Act 2014.
• Industrial Training Fund (ITF): 1% of the annual gross payroll is payable by the employer before March 31st of the following year.

Important Dates and Procedures

• PAYE Remittance: Employers must remit deducted PAYE tax to the relevant tax authority (SIRS or FIRS) within 10 days of the following month.
• Annual Tax Returns: Employers are required to file annual tax returns by January 31st each year.

General Information about Taxes in Niger

The tax system in Niger is administered by the Direction Générale des Impôts (DGI), which operates under the Ministry of Finance. The tax code encompasses various taxes, including those on income (personal and corporate), value-added tax (VAT), and excise duties. Revenues collected through these taxes finance government spending on public services, including healthcare, education, and infrastructure. The government is periodically reviewing its tax laws. Changes are sometimes implemented to adapt to the evolving economy, improve revenue collection, or address specific social and economic objectives. Therefore, it's crucial for employers and employees to remain current with changes to regulations and rates. This information is current as of February 5, 2025, and may be subject to change.