Employment Cost Calculator for Senegal
Calculate your complete hiring costs for Senegal 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 |
|---|---|---|
| Corporate Income Tax (CIT) | 30% | Taxable profits |
| Payroll Tax (Employer) | 3% | Taxable gross salary |
| Social Security - Family Benefits | 7% | Monthly salary (capped at XOF 63,000) |
| Social Security - Industrial Accidents | 1-5% | Monthly salary (capped at XOF 63,000) |
| Social Security - Pension (General Scheme) | 8.4% | Monthly covered earnings (capped at XOF 360,000) |
| Social Security - Pension (Executive Scheme) | 3.6% | Monthly covered payroll (capped at XOF 1,080,000) |
Filing & Compliance
- Monthly declarations and payments for withheld taxes and social contributions are typically due by the 15th of the following month.
- Employers must file an annual declaration summarizing salaries paid, taxes withheld, and contributions made for each employee, generally due by March 1st.
- Employers withhold Personal Income Tax (IRPP) from employee salaries on a monthly basis, calculated based on a progressive tax scale.
Income Tax Brackets
| Income Range (XOF) | Tax Rate |
|---|---|
| 0 - 630,000 | 0% |
| 630,001 - 1,500,000 | 20% |
| 1,500,001 - 4,000,000 | 30% |
| Over 8,000,000 | 40% |
Employee Contributions
| Deduction Type | Rate | Cap (Monthly XOF) |
|---|---|---|
| IPRES (Pension) - General | 5.6% | 360,000 |
| IPRES (Pension) - Executive | 2.4% | 1,296,000 |
| CSS (Health) | 2% - 7.5% | 250,000 |
| IPM (Health Insurance) | 1.5% | 60,000 |
Personal Allowances
- Mandatory Social Security Contributions (employee's portion) are deductible from gross salary.
- A lump-sum deduction for professional expenses (e.g., 30% of earnings) is available, capped at XOF 900,000.
- Family situation (number of dependents) affects the final tax calculation.
