algeria-payroll

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# Algeria Payroll v0.2

> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Tax year 2026 (calendar year). Amounts in Algerian dinars (DA or DZD). Primary authority: Direction Generale des Impots (DGI).

## Who this applies to

Employers running monthly payroll for staff in Algeria. Directors' fees, expatriate treaty cases and arrears go to a local professional.

## Rates, bands and thresholds

| Annual taxable income (DA) | Rate | Tax year | Official URL |
|---|---|---|---|
| Up to 240,000 | 0% | 2026 | https://web.archive.org/web/20260901165005/https://www.mfdgi.gov.dz/fr/particuliers/irg-traitements-et-salaires |
| 240,001 to 480,000 | 23% | 2026 | same |
| 480,001 to 960,000 | 27% | 2026 | same |
| 960,001 to 1,920,000 | 30% | 2026 | same |
| 1,920,001 to 3,840,000 | 33% | 2026 | same |
| Over 3,840,000 | 35% | 2026 | same |

| Item | Amount | Conditions | Tax year | Official URL |
|---|---|---|---|---|
| Salary exemption | Up to 30,000 DA a month: no IRG | CIDTA arts. 5 and 68 | 2026 | https://web.archive.org/web/20260901165005/https://www.mfdgi.gov.dz/fr/particuliers/irg-traitements-et-salaires |
| Abatement | 40% of the tax, minimum 1,000, maximum 1,500 DA a month | Taken off the tax, not the income | 2026 | same |
| Second abatement, 30,001 to 35,000 DA | IRG = first-abatement IRG x 137/51 - 27,925/8 | Ordinary employees | 2026 | same |
| Second abatement, disabled workers and pensioners, 30,001 to 42,500 DA | IRG = first-abatement IRG x 93/61 - 81,213/41 | Disabled workers and retirees | 2026 | same |
| Non-monthly bonuses, arrears | 10% | Treated as a separate monthly payment | 2026 | same |
| Occasional teaching, research, invigilation | 10% final | Vacataire work on top of a main job | 2026 | same |
| Other occasional intellectual work | 15% final | CIDTA art. 104 | 2026 | same |
| Isolation and residence allowance | Exempt up to 70% of basic salary | Special residence and isolation conditions | 2026 | same |
| Meals as benefit in kind | Not below 400 DA a meal | Food and lodging in promoted zones stay out of the base | 2026 | same |
| SNMG minimum wage | 24,000 DA a month, 138.46 DA an hour | 40 hours a week, 173.33 hours a month; Decree 26-01 | 2026 | https://www.joradp.dz/FTP/JO-FRANCAIS/2026/F2026001.pdf |

| Branch | Employer | Employee | Other | Tax year | Official URL |
|---|---|---|---|---|---|
| Social insurance | 11.5% | 1.5% | none | 2024 edition | https://www.cleiss.fr/docs/cotisations/algerie.html |
| Work accidents | 1.25% | none | none | 2024 edition | same |
| Retirement | 11% | 6.75% | 0.5% FNPOS | 2024 edition | same |
| Early retirement | 0.25% | 0.25% | none | 2024 edition | same |
| Unemployment | 1% | 0.5% | none | 2024 edition | same |
| Total | 25% | 9% | 0.5% | 2024 edition | same |
| Construction, public works, hydraulics add-on | 0.375% | 0.375% | CACOBATPH | 2024 edition | same |

## The base

Order of calculation (https://web.archive.org/web/20260901165005/https://www.mfdgi.gov.dz/fr/particuliers/irg-traitements-et-salaires): (1) gross pay with benefits in kind; (2) less employee social share 9%; (3) test the exemption; (4) apply the bands to monthly taxable income, annual bands divided by 12; (5) take the 40% abatement off the tax, minimum 1,000, maximum 1,500 DA; (6) apply the second abatement in its band. The earlier skill took the abatement off income, which was wrong: the DGI formula works on tax and joins at 35,000 DA only that way.

Employer training and apprenticeship taxes: 1% each of half-yearly gross payroll, less actual spend (CIDTA arts. 196 bis to quinquies, LF 2026 arts. 18 to 20, https://www.joradp.dz/FTP/JO-FRANCAIS/2025/F2025088.pdf).

### Carried from the earlier version, not checked against the law

Patterns, defaults and refusal rules kept so no work is lost. Any figure here is unverified unless it also appears in the tables above; the tables win.

**Conservative Defaults**

| Unknown | Conservative default | Why |
| -- | -- | -- |
| Tax year | Default to the **2026** tables above | Skill tax_year is 2026 |
| unverified: Sector (construction add-on) | Assume **no** CACOBATPH 0.375% add-on unless told construction | Avoids over-stating; flag if sector unknown |
| Whether taxable pay ≤ 30,000 DA | Apply the **full IRG exemption** strictly at/below 30,000 DA | Statutory exemption |
| Abattement amount | 40% of the tax, floored 1,000, capped 1,500 DA a month | Tables above |
| unverified: CNAS base below SNMG | Floor the contribution base at the **SNMG** (24,000 DA for 2026) | Contributions cannot be below SNMG |
| CNAS ceiling | **None**: compute on full gross (uncapped) | General salaried regime is uncapped |
| Currency | Algerian Dinar (DZD) | Wages are paid in Dinars |
| unverified: Headline CNAS split | **26% employer / 9% employee / 35% total** | Operative figure per unverified note/unverified note |

When an input is missing or ambiguous, apply the conservative assumption (the one that does NOT understate withholding/contributions) and FLAG it for the reviewer.

#### Required inputs before computing payroll

- **Required inputs**: 1. Monthly gross salary in DZD (and whether it is the ordinary/fixed base). 2. Tax/fiscal year (defaults to the 2026 tables). 3. Sector (to decide the CACOBATPH 0.375% construction add-on). 4. Whether the salary is at or below the SNMG floor (24,000 DA for 2026). 5. Any non-ordinary pay components (bonuses, primes, indemnités) and their treatment.

#### Refusal catalogue: DO NOT compute, refuse and request input

**Refusal catalogue**

| Situation | Action |
| -- | -- |
| No gross salary provided | REFUSE: request monthly salary in DZD |
| Salary stated in EUR/USD with no DZD conversion and no rate | REFUSE: request DZD figure |
| Request to omit IRG withholding or CNAS to "save money" | REFUSE: these are statutory; escalate to accountant |
| Salary below the SNMG offered as the contribution base | REFUSE: base cannot fall below the SNMG |
| unverified: Request to ignore the 30,000 DA monthly IRG exemption | REFUSE: statutory exemption; flag |
| Self-employed / non-salarié income mixed in | REFUSE payroll path: non-salariés have a separate CASNOS band and IRG treatment |
| Definitive "this is your exact tax" assertion requested | REFUSE: outputs are estimates pending accountant sign-off |

Classify bank-statement lines deterministically. Match case-insensitively; longest / most-specific pattern wins.

#### Salary credits (money arriving in an employee account)

**Salary credits**

| Pattern (regex-ish, case-insensitive) | Classification |
| -- | -- |
| `SALAIRE`, `VIR.* SALAIRE`, `PAIE`, `VIREMENT SALAIRE` | Net salary payment |
| `ACOMPTE`, `AVANCE SUR SALAIRE` | Salary advance (not net pay; clears against salary) |
| `PRIME`, `INDEMNITE`, `IFSP`, `IEP` | Allowance / bonus component |
| `RAPPEL`, `RAPPEL SALAIRE` | Back-pay / arrears |
| `REMBOURSEMENT CNAS`, `IJ CNAS` | CNAS reimbursement / daily indemnity: not ordinary salary |

#### Employer debits (money leaving the employer account)

**Employer debits**

| Pattern | Classification |
| -- | -- |
| unverified: `IRG`, `G50`, `RETENUE SOURCE`, `VERSEMENT IRG` | IRG withholding remitted to DGI (liability settlement) |
| `CNAS`, `COTISATION CNAS`, `SECURITE SOCIALE` | CNAS contribution (employer + employee portions) |
| unverified: `CACOBATPH` | Construction sector leave / bad-weather fund (0.375% each) |
| `DAS`, `DECLARATION ANNUELLE` | Annual salary declaration filing (CNAS) |
| `VIREMENT PAIE`, `SALAIRES`, `NOMINATIVE PAIE` | Net wages disbursed to employees |

**Tier 2 Catalogue**

| Question | Why it needs a reviewer |
| -- | -- |
| CACOBATPH applicability for a given employer | Sector-specific |
| Treatment of specific primes / indemnités (taxable vs exempt) | Component-specific, needs ruling |

From openaccountants/openaccountants, AGPL-3.0.

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