Employment Cost Calculator for Algeria
Calculate the total cost of employing someone in Algeria, including taxes, benefits, and our management fee.
Employer Tax Contributions
| Tax Type | Rate | Base |
|---|---|---|
| Social Security | 26% (employer) | Employee's gross salary |
| Training Tax | 1% | Annual payroll |
| Apprenticeship Tax | 1% | Annual payroll |
| Personal Income Tax (IRG) Withholding | Progressive scale (up to 35%) | Employee's net taxable income |
Filing & Compliance
- Monthly declaration (G50) and payment of withheld IRG and social security contributions are due by the 20th day of the following month.
- Employers must file an annual summary declaration (Form G No. 29) reporting total salaries and IRG withheld for each employee by April 30 of the following calendar year, though extensions may apply.
- Registration with relevant authorities, including CNAS, is required after the recruitment of the first employee.
Income Tax Brackets
| Income Range (DZD) | Tax Rate |
|---|---|
| Up to 240,000 | Exempt |
| 240,001 – 480,000 | 23% |
| 480,001 – 1,440,000 | 27% |
| 1,440,001 – 3,240,000 | 30% |
Employee Contributions
| Deduction Type | Rate | Cap |
|---|---|---|
| Social Security | 9% | N/A |
Personal Allowances
- Mandatory social security contributions are deductible from taxable income.
- A deduction of DZD 12,000 per dependent (up to four dependents) is available.
- Certain work-related expenses, if documented, may be deductible.
