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Employer

Activities declaration:

Whether you are a natural or legal person, you are required to declare your activities to the social security agency when:

• You employ one or more workers, regardless of the legal nature, duration and form of the employment relationship.
• You employ staff on your account as domestic workers, drivers, cleaners, gardeners, caretakers, nurses, etc.

Submit your activity declaration file to the CNAS agency where your company or activity is located within 10 days of hiring your first employee.

Membership application file:

• Activity declaration;
• Birth certificate No. 12 or copy of the S12 form of the manager or owner;
• Copy of either the trade register or the decision to establish the business, or the approval or craf tsman’s card;
• Copy of the company’s articles of association;
• Copy of the tax registration card;
• Copy of the Statistical Identification Number (NIS);
• Copy of bank details and/or RIP.

Employee affiliation:

Employee declaration:

Article 8 of Law No. 83-14 of 2 July 1983, amended and supplemented (Download)

The employer is required to declare to social security any person, regardless of their nationality, who is engaged in paid work, regardless of the amount or nature of the remuneration, whether full-time, part-time or occasional;

Full-time work

When the paid activity is carried out during the legal weekly working hours, i.e. 40 hours/week.

Part-time work:

When the paid activity is carried out for less than 40 hours per week, but not less than 20 hours, i.e. half the legal weekly working hours.

occational work:

this refers to temporary activities paid by the task, by the piece, by turnover, by fee, etc.

File requirements:

• An application for affiliation of the insured individual (Download)
• A birth certificate No. 12 or a copy of the insured individual’s S 12 form (if the employee is not registered);
• A family civil status if the insured individual is married.

Special categories:

The following are considered special categories and must be declared to social security:

• Home workers;
• Persons employed by private individuals, in particular domestic staff, caretakers, drivers, cleaners, etc.;
• Artists and authors remunerated for artistic and/or authorial activity;
• Flying personnel on board commercial fishing vessels and boats remunerated on a share basis;
• Apprentices
• Luggage handlers in stations and airports.
• Authorised car park attendants.
• Students.
• Mujahideen, as well as pensioners under the legislation for mujahideen and victims of the national liberation war;
• Disabled persons.
• Social security pensioners and annuitants;
• Recipients of the general interest activity allowance ;
• Students at technical and vocational training institutions;
• Prisoners performing penal labour.
• Wards of the youth welfare service performing commissioned work;
• Athletes who are members of a sports association, other than performance athletes;
• people undergoing functional rehabilitation or vocational rehabilitation training;
• people who volunteer to participate in the operation of social security organisations;
• people who are victims of accidents while performing an act of devotion in the public interest or rescuing a person in danger;
• Recipients of compensation for activities in the public interest.

Declaration deadlines:

Article 10 of Law No. 83-14 of 2 July 1983, as amended and supplemented (Download)

• Employers are required to submit an application for Social Security affiliation for beneficiaries within ten (10) days of hiring the worker.
• Higher education, technical, vocational training or similar establishments must submit an application for coverage for all students within twenty (20) days of their enrolment.

Automatic affiliation

Article 12 of Law No. 83-14 of 2 July 1983, as amended and supplemented (Download)

Where the registration application has not been submitted by the liable people within the prescribed time limits, the employee shall be automatically registered by the social security body, either:

• On its own behalf;
• Following an administrative check;
• At the request of the person concerned, their beneficiaries, the trade union or any other person.

Annual Declaration of Salaries and salaried :

The employer is required to send to the specialised social security authority (CNAS agency) a nominative declaration of the salaries and the salaried within 30 days of the end of each year, showing the wages received between the first and last day of the year, by quarter, as well as the amount of paid contributions.

Article 14 of Law No. 83-14 of 2 July 1983, as amended and supplemented (Download)

The annual declarations of salaries and salaried are sent to the CNAS via electronic form. A Software is available to employers for extracting the file.

You can submit your annual declarations of salaries and salaried online via the on-line declaration portal.

Declaration and payment of contributions:

Article 21 of Law No. 83-14 of 2 July 1983, as amended and supplemented (Download)

Employers are required to declare and pay their employees’ social security contributions to the relevant wilaya agency within thirty (30) days of the due date:

• each quarter, if they employ fewer than ten (10) employees;
• each month, if they employ more than ten (10) employees.

Contributions are declared online (via the online-declaration portal) or on a form called the Declaration of Contribution Base .

• The payment of social security contributions is the responsibility of the employer.
• The deduction of the employee’s share from their salary at the time of payment is considered to be a payment made by the employer to the employee.
• Social security contributions are paid in a single instalment by the employer to the social security organisation in which he is registered.

The contribution base:

The Social Security contribution base consists of all elements of salary or income proportional to work performance, excluding:

• Family-related bonuses (family allowances, single salary compensation, education allowances, birth and marriage bonuses, and all other bonuses paid on the occasion of a family event)
• Allowances and compensation representing expenses incurred by the employee (meal allowance, transport allowance, mission expenses, etc.)
• Exceptional allowances and compensation (severance pay, retirement compensation, etc.)
• Allowances related to special conditions of residence and isolation,

If two of the following three conditions are met:

• Accommodation in a mobile cabin, tent, travelling camp or base camp;
• Shift work system requiring a continuous cycle of several weeks of actual work, followed by a rest period during which the allowance is not paid to the worker;
• Workplace located far from any urban centre and difficult to access.
• The monthly salary subject to contributions may under no circumstances be less than the Guaranteed National Minimum Wage
• For specific categories, the contribution base is the Guaranteed National Minimum Wage in force.

Contribution rates

In general, the contribution rate is set at 34.5%, distributed as follows:

• 25% of the contribution base is paid by the employer
• 09% of the contribution base is paid by the employee
• 0.5% of the gross payroll is paid to social welfare organisations.

Reductions in the employer’s contribution are available for all new hires (see section ‘Reductions in contribution rates’).

Home workers

The contribution rate is 29%, devided as follows:

• 24% paid by the employer
• 5% paid by the worker

Artists and authors who are paid for their artistic and/or authorial work

1. Artists and authors who are not insured individuals under another activity:

• The contribution rate is 12%, which is paid exclusively by the artist or author.
• The contribution base is the salary received for each artistic and/or author activity, up to a maximum of three (03) times the monthly Guaranteed National Minimum Wage or, where applicable, three (03) times the Guaranteed National Minimum Wage.

2. Artists and authors who are also insured individuals in respect of their main professional activity, whether salaried or non-salaried:

• The contribution rate is 2.75%, paid exclusively by the third-party legal or natural person remunerating the artistic and/or authorial activity.
• The contribution base is the fee paid for each artistic and/or authorial activity.
• The contribution base is the Guaranteed National Minimum Wage.

Professional athletes

The contribution rate is 34.5%, divided as follows:

• 25% is paid by the employer.
• 9% is paid by the employee.
• 0.5% is paid by social welfare organisations.

People employed by individuals

The contribution rate is 6%, divided as follows:

• 4% is paid by the employer
• 2% is paid by the employee
• The contribution base is the Guaranteed National Minimum Wage

Authorised parking attendants

• The contribution rate is 3%, paid exclusively by the beneficiary
• The contribution base is the Guaranteed National Minimum Wage

Seafaring personnel on commercial fishing vessels and boats paid on a share basis:

The contribution rate is 12%, divided as follows:

• 7% is paid by the shipowner;
• 5% is paid by the seafaring personnel.

The contribution base is determined as follows:

Ship and fishing vessel crew and shipowner on board:

Three (03) to eight (08) times the Guaranteed National Minimum Wage

Engine room crew:

Two (02) to six (06) times the Guaranteed National Minimum Wage

Other deck personnel and general service personnel:

One and a half (1.5) to three (03) times the Guaranteed National Minimum Wage

Failure to comply with the various provisions indicated above exposes the employer to additional charges and/or late payment penalties.

Reporting work accidents

The employer is required to report any work accident within forty-eight (48) hours of becoming aware of it.

Enforced collection procedures

Law No. 08-08 of 23 February 2008 on social security litigation

In order to collect the contributions owed to it, the CNAS uses specific enforced collection procedures against debtors. Sums owed to social security bodies in respect of basic contributions, additional charges and late payment penalties are recovered by means of the following procedures:

• The register
• Enforcement
• Opposition to postal/bank current accounts

The social security organisation acting as creditor shall first notify the liable party by sending a formal notice requesting the latter to comply with its obligations within thirty (30) days, before taking any action or legal proceedings. Once this period has expired, the social security organisation may resort to enforced recovery.

The statement of amounts owed is signed by the director of the creditor social security agency, then approved and made enforceable by the Wali. The statement is notified in accordance with the provisions of the Code of Tax Procedures and is enforced by the competent local tax authorities.

The enforcement procedure

The statement of amounts owed is signed by the director of the creditor social security organisation, then approved and made enforceable by the president of the court in the debtor’s place of residence. The enforcement order is notified to the debtor by an authorised social security inspector, by means of a receipt or by a bailiff.

Account attachment

The social security organisation acting as creditor may attach the postal current accounts and bank accounts of its debtors, up to the amount owed to it.

The social security institution may also freeze the property, movable assets, or cash belonging to the institution’s debtor, held by a third party other than the parties referred to in Articles 57 and 58, by the provisions of the Code of Civil Procedure.

Appeal Procedures

Qualified local preliminary appeal committees are established within the CNAS agencies of the wilayas. This committee rules on appeals lodged by liable parties against decisions taken by the CNAS services.

They also rule on disputes relating to surcharges and late payment penalties where the amount involved is less than one million dinars (1,000,000 DA).

Appeals must be made in writing and must state the grounds for challenging the decision.

The local qualified preliminary appeal committee must be notified by registered letter with acknowledgement of receipt or by application submitted to the committee’s secretariat against a receipt of filing within fifteen (15) days of the date of receipt of the notification of the contested decision, failing which the appeal will be inadmissible.

The appeal must be made in writing and state the grounds for challenging the contested decision.

Decisions of the local qualified preliminary appeals committee are notified by registered letter with acknowledgement of receipt or by an authorised social security inspector through a receipt report within ten (10) days of the date of the decision.

In the event of a dispute over the decision of the local qualified preliminary appeals committee, the employer may refer the matter to the national qualified preliminary appeals committee.

Disputes relating to surcharges and penalties for late payment in respect of the obligations of contributors are brought directly before the national qualified preliminary appeals committee, which decides in the first and last instance, when the amount involved is equal to or greater than one million dinars (1,000,000 DA).

(Source: Law 08-08 of 23 February 2008 on litigation in social security matters).

Control of employers

• The CNAS is authorised to control employers with regard to the application of social security legislation and regulations.
• Inspections are carried out by inspectors approved by the Minister responsible for social security and duly sworn in.
• Any person subject to social security contributions may be inspected at any time and place of work and for any period of contribution.
• Contributors and employees must go to the control agents with the documents and details they need to do their job.

Getting in the way of the control is punishable by the penalties set out in Article 183 of the Penal Code.