{
    "schema_version": "1.0",
    "slug": "retenues-cotisations-salaires",
    "category": "tariffs_taxes",
    "regime": "domestic",
    "status": "published",
    "title": {
        "fr": "Retenues fiscales et cotisations sociales sur les salaires",
        "en": "Payroll withholding taxes and social contributions"
    },
    "summary": {
        "fr": "L'employeur retient chaque mois sur les salaires l'impôt sur le revenu des personnes physiques (IRPP) et la taxe complémentaire sur les salaires, et les reverse à l'administration fiscale avant le 15 du mois suivant. Il verse aussi des cotisations patronales de 20,1 % à la CNSS et à la CNAMGS, en plus des cotisations salariales.",
        "en": "Each month the employer withholds personal income tax (IRPP) and the complementary tax on salaries from wages, and pays them to the tax administration by the 15th of the following month. It also pays employer contributions of 20.1% to the CNSS and CNAMGS, on top of employee contributions."
    },
    "product_scope": "all",
    "country_scope": {
        "type": "any",
        "countries": "all"
    },
    "responsible_institution": {
        "slug": "dgi",
        "name": {
            "fr": "Direction générale des impôts",
            "en": "Directorate General of Taxes"
        },
        "acronym": "DGI"
    },
    "focal_point": null,
    "legal_basis": [
        {
            "slug": "loi-finances-2026",
            "title": {
                "fr": "Loi de finances 2026",
                "en": "2026 finance law"
            },
            "reference": "Loi n° 041/2025 du 29 décembre 2025 déterminant les ressources et les charges de l'État pour l'année 2026",
            "type": "law",
            "url": "https://blog.avocats.deloitte.fr/gabon-les-principales-mesures-de-la-loi-de-finances-pour-2026/",
            "superseded": false
        }
    ],
    "prerequisites": [],
    "related_procedures": [],
    "steps": [
        {
            "position": 1,
            "title": {
                "fr": "Retenir l'IRPP et la taxe complémentaire sur les salaires",
                "en": "Withhold IRPP and the complementary tax on salaries"
            },
            "description": {
                "fr": "À chaque paie, calculer et retenir l'IRPP et la taxe complémentaire sur les salaires selon le barème du code général des impôts.",
                "en": "On each payroll, calculate and withhold IRPP and the complementary tax on salaries according to the scale set in the general tax code."
            },
            "authority": {
                "fr": "Direction générale des impôts (DGI)",
                "en": "Directorate General of Taxes (DGI)"
            },
            "institution": {
                "slug": "dgi",
                "name": {
                    "fr": "Direction générale des impôts",
                    "en": "Directorate General of Taxes"
                },
                "acronym": "DGI"
            },
            "channel": "both",
            "location": null,
            "delay": {
                "min_days": null,
                "max_days": null,
                "label": {
                    "fr": "Non communiqué",
                    "en": "Not published"
                },
                "official": false
            },
            "prerequisites": [],
            "url": "https://taxsummaries.pwc.com/gabon/corporate/other-taxes",
            "documents": [],
            "fees": [
                {
                    "label": {
                        "fr": "Barème IRPP et taux de la taxe complémentaire : voir le code général des impôts",
                        "en": "IRPP scale and complementary tax rate: see the general tax code"
                    },
                    "amount": null,
                    "currency": "XAF",
                    "basis": "variable",
                    "official": false,
                    "source": null
                }
            ]
        },
        {
            "position": 2,
            "title": {
                "fr": "Reverser les retenues à la DGI",
                "en": "Pay the withholdings to the DGI"
            },
            "description": {
                "fr": "Reverser les montants retenus au plus tard le 15 du mois qui suit la paie.",
                "en": "Pay the withheld amounts by the 15th of the month following the payroll."
            },
            "authority": {
                "fr": "Direction générale des impôts (DGI)",
                "en": "Directorate General of Taxes (DGI)"
            },
            "institution": {
                "slug": "dgi",
                "name": {
                    "fr": "Direction générale des impôts",
                    "en": "Directorate General of Taxes"
                },
                "acronym": "DGI"
            },
            "channel": "both",
            "location": null,
            "delay": {
                "min_days": null,
                "max_days": null,
                "label": {
                    "fr": "Au plus tard le 15 du mois suivant",
                    "en": "By the 15th of the following month"
                },
                "official": true
            },
            "prerequisites": [],
            "url": "https://taxsummaries.pwc.com/gabon/corporate/other-taxes",
            "documents": [],
            "fees": []
        },
        {
            "position": 3,
            "title": {
                "fr": "Déclarer les salaires et verser les cotisations sociales",
                "en": "Declare wages and pay social contributions"
            },
            "description": {
                "fr": "Verser les cotisations patronales : CNSS 16 % (prestations familiales 8 %, pensions 5 %, accidents du travail 3 %) sur un salaire plafonné à 1,5 million de FCFA par mois, et CNAMGS 4,1 % (évacuations sanitaires 0,6 %, médicaments 2 %, hospitalisations 1,5 %) sur un salaire plafonné à 2,5 millions de FCFA par mois. Les cotisations salariales sont de 2,5 % pour la CNSS et 2 % pour la CNAMGS.",
                "en": "Pay employer contributions: CNSS 16% (family benefits 8%, pensions 5%, work injury 3%) on wages capped at XAF 1.5 million per month, and CNAMGS 4.1% (medical evacuations 0.6%, medicines 2%, hospitalisation 1.5%) on wages capped at XAF 2.5 million per month. Employee contributions are 2.5% for CNSS and 2% for CNAMGS."
            },
            "authority": {
                "fr": "Caisse nationale de sécurité sociale (CNSS) et Caisse nationale d'assurance maladie et de garantie sociale (CNAMGS)",
                "en": "National Social Security Fund (CNSS) and National Health Insurance and Social Guarantee Fund (CNAMGS)"
            },
            "institution": {
                "slug": "cnss",
                "name": {
                    "fr": "Caisse nationale de sécurité sociale",
                    "en": "National Social Security Fund"
                },
                "acronym": "CNSS"
            },
            "channel": "both",
            "location": null,
            "delay": {
                "min_days": null,
                "max_days": null,
                "label": {
                    "fr": "Non communiqué",
                    "en": "Not published"
                },
                "official": false
            },
            "prerequisites": [],
            "url": "https://taxsummaries.pwc.com/gabon/corporate/other-taxes",
            "documents": [
                {
                    "slug": "avis-declaration-employeur-cnss",
                    "name": {
                        "fr": "Avis de déclaration employeur CNSS",
                        "en": "CNSS employer declaration notice"
                    },
                    "notes": null,
                    "template_url": "https://cnss.ga/wp-content/uploads/2025/01/AVIS-DE-DECLARATION-EMPLOYEUR-1.pdf"
                }
            ],
            "fees": [
                {
                    "label": {
                        "fr": "Cotisations patronales CNSS et CNAMGS",
                        "en": "Employer CNSS and CNAMGS contributions"
                    },
                    "amount": 20.1,
                    "currency": "XAF",
                    "basis": "percentage",
                    "official": true,
                    "source": null
                },
                {
                    "label": {
                        "fr": "Cotisations salariales CNSS (2,5 %) et CNAMGS (2 %)",
                        "en": "Employee CNSS (2.5%) and CNAMGS (2%) contributions"
                    },
                    "amount": 4.5,
                    "currency": "XAF",
                    "basis": "percentage",
                    "official": true,
                    "source": null
                }
            ]
        }
    ],
    "indicative_summary": {
        "delay": {
            "fr": "Retenues fiscales reversées avant le 15 du mois suivant ; salaires déclarés à la CNSS chaque trimestre",
            "en": "Tax withholdings paid by the 15th of the following month; wages declared to the CNSS every quarter"
        },
        "cost": {
            "fr": "Charges patronales CNSS et CNAMGS de 20,1 % des salaires plafonnés",
            "en": "Employer CNSS and CNAMGS charges of 20.1% of capped wages"
        }
    },
    "version": 1,
    "validated_on": "2026-09-21",
    "validated_by": null,
    "next_review_on": "2027-09-21",
    "freshness_override": null,
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    "sources": [
        {
            "title": "Gabon, corporate, other taxes (last reviewed 6 August 2026)",
            "publisher": "PwC Worldwide Tax Summaries",
            "url": "https://taxsummaries.pwc.com/gabon/corporate/other-taxes",
            "retrieved_on": "2026-09-21"
        },
        {
            "title": "Gabon, individual, other taxes (last reviewed 6 August 2026)",
            "publisher": "PwC Worldwide Tax Summaries",
            "url": "https://taxsummaries.pwc.com/gabon/individual/other-taxes",
            "retrieved_on": "2026-09-21"
        },
        {
            "title": "Espace entreprise : formulaires et déclarations",
            "publisher": "Caisse nationale de sécurité sociale (CNSS)",
            "url": "https://cnss.ga/entreprise/",
            "retrieved_on": "2026-09-21"
        }
    ],
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        "delay_min_days": 0,
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        "variable_fees": 1,
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    },
    "freshness": {
        "status": "up_to_date",
        "label": {
            "fr": "À jour",
            "en": "Up to date"
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    },
    "url": "https://gaboneco.ga/procedures/fiche/retenues-cotisations-salaires",
    "exported_at": "2026-09-23T09:46:32+01:00"
}