CNPS contributions calculator

The National Social Insurance Fund (CNPS) runs three branches: old-age pension, family benefits and occupational injuries.

The employee only pays towards the pension. The employer pays its pension share and the other two branches.

How it's calculated

The pension costs 4.2% for the employee and 4.2% for the employer, on pay capped at FCFA 750,000 a month.
Family benefits are paid by the employer on the same capped pay: 7% in the general scheme, 5.65% in agriculture and 3.7% in private education.
Occupational injuries are paid by the employer on all pay, by risk: 1.75%, 2.5% or 5%.

An example

On 300,000 F in the general scheme, group A: the employee pays 12,600 F. The employer pays 12,600 F pension, 21,000 F family benefits and 5,250 F occupational injuries.

Frequently asked questions

Does the ceiling apply to occupational injuries?

No. The FCFA 750,000 ceiling applies to the pension and family benefits. Occupational injuries are charged on all pay.

How do I know my company's risk group?

The decree sorts activities into three groups, from low risk (A) to high risk (C). The CNPS can change the group after an inspection if the real activity differs.

Does the employee's share lower IRPP?

Yes. The pension paid to the CNPS by the employee is deducted from income before IRPP is worked out.