What are payroll taxes in Algeria?

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Accepted Answer

Algerian tax residents are subject to income tax on their worldwide income. Individuals who are not tax residents in Algeria are subject to tax on their Algerian sourced income. 

The following are the progressive personal income tax rates in Algeria, which apply to employment income and to self-employment and business income of DZD30 million or more. 

 	0  / 120,000 - 0 
 	120,000 / 360,000 - 20 
 	360,000 / 1,440,000 = 30 
 	1,440,000  -  35 

All bonuses paid by the employer on a non-monthly basis are subject to a reduced rate of 10%

Social security contributions are based on gross compensation paid, including fringe benefits and bonuses. Some benefits paid on an exceptional basis can be exempt from social security contributions under certain circumstances. 

Employer contributions are paid and employee contributions are withheld monthly. The following are the rates of the social security contributions: 

 	Employers: 25% 
 	Employees: 9% 

Employers must make an additional 1% contribution for the funds for social action.