Central African Republic
Social Security
Social security contribution is levied on salary. It includes an employer and employer contribution
- All salary elements considered as remuneration of work performed by employee
- Benefit in kind assessed with taxable percentage constitutes basis of social security contribution.
- Only do not constitute basis of social security elements considered as expenses reimbursement,
- They are commonly called professional fees.
Table below summarizes rates and contributors : Contributions to: Rate - Contributor Comments Employer Employee Family allowances 12% Benefit in Kind Included, Basis is capped at 600.000 per month (7.200.000 per year) Professionnal risks 3%
Old-age pension, invalidity and death 4% 3,00%
Last Update: November 27th, 2023