Gabon
Social security
C.N.S.S.
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, including 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, commonly called professional fees.
Table below summarizes rates and contributors
Contributions to: | Rate - Contributor | Comments | |
Employer | Employee |
| |
Family Allowance | 8% | 2,50% | All determination basis are capped at 1.500.000XAF per month, or 18.000.000 per year |
Work Related Accident | 3% |
| |
Pension | 5% | ||
Medication | 2% |
| |
Hospitalization | 1,50% |
| |
Sanitary evacuations | 0,60% |
| |
Total | 20,10% | 2,50% |
|
C.N.A.M.G.S
The National Medical insurance fund and social protection (CNAMGS) is levied on the same basis as the PIT With the contributions below:
Sectors | Contribution Base | Monthly ceiling of Determination basis | Yearly ceiling of Determination basis | Employee contribution | Employer contribution |
Public | Same as for IRPP | 2 500 000 XAF | 30 000 000 XAF | 2.5% | 5% |
Private and semi-public | Same as for IRPP | 2 500 000 XAF | 30 000 000 XAF | 2% | 4,10% |
Last Update: 27 of November 2023
