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Payroll in Algeria (IRG, CNAS): obligations and tools
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Payroll in Algeria (IRG, CNAS): obligations and tools

September 18, 2026
Ahmed Benali
12 min read
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Payroll in Algeria (IRG, CNAS): obligations and tools

Algerian payroll follows its own logic: a progressive income tax (IRG) withheld by the employer, unified social contributions through CNAS, a national minimum wage (SNMG) and a strict filing calendar (monthly G50, annual DAS). All figures below are indicative references collected in September 2026 — always verify current values with the tax administration (DGI), CNAS and your accountant.

  • Labour relations are governed mainly by law 90-11 (1990), sector agreements and collective bargaining.
  • Legal working time: 40 hours per week; overtime must appear separately on the payslip.
  • SNMG minimum wage: 20,000 DZD per month as the reference value observed in September 2026 (set in 2020 — check the value in force).
  • Paid leave: generally 2.5 calendar days per month worked (30 days per year).
  • Social contributions: CNAS

    The reference global rate observed in September 2026 is 34.5% of the position salary: roughly 26% employer share and 9% employee share, on a base that includes salary plus most work-related allowances. Employers must register each employee with CNAS at hiring; company managers usually contribute to CASNOS instead.

    Income tax: IRG

    IRG is withheld at source on a progressive monthly scale (exemption up to 30,000 DZD of taxable salary, top marginal rate 35% — references from the 2022 finance law, to be re-checked every year). Key detail: the IRG base is computed after deducting the 9% employee CNAS share. Each pay item must be qualified twice: subject to contributions or not, taxable or not.

    Filings and records

  • G50 monthly tax return (IRG on salaries), in principle within the first 20 days of the following month.
  • Periodic CNAS declarations and the annual DAS salary statement, which must reconcile exactly with the 12 monthly payrolls.
  • Mandatory payslips, payroll journals and registers, archived for the legal retention periods.
  • Spreadsheet or payroll software?

    Excel works at 3 employees and breaks at 30: manual IRG scale updates, no audit trail, painful annual DAS reconciliation. A tool suited to Algeria must embed the IRG scale and CNAS rates with validity dates, qualify every pay item, and prepare G50/DAS-ready reports. See our migration guide.

    Where Leopardo fits

    Leopardo is the business suite for field-based companies — HR & payroll, attendance, leave, CRM, accounting and operations. Payroll rules cover 21 countries (measured 2026-09-09), including Algeria, in pilot status: scales and rates are provided, versioned and tested, but final validation of each payroll run remains the responsibility of your payroll manager or accountant. We do not claim "validated legal compliance" — we provide transparent calculations, payroll exports and full tenant isolation. Compare options on our alternatives page, including Sage.

    Conclusion

    Algerian payroll is demanding but fully manageable with a rigorous pay-item referential, versioned scales and end-to-end traceability. Try Leopardo free for 14 days, no credit card, or book a guided demo — onboarding takes less than 30 minutes.