Net salary calculation Benin: ITS, CNSS, 2026 example

A net salary calculation Benin removes two main deductions from gross pay: the employee CNSS contribution (3.6%, paid to the national social security fund) and the impôt sur les traitements et salaires (ITS, the salary income tax), calculated on the progressive scale in article 125 of the General Tax Code (CGI). Twice a year, the ORTB broadcasting levy is added. Below are the rates in force in 2026, the formula, benefits in kind, a fully worked example and the special cases: 13th month, termination payments and interns.

Net salary calculation Benin: the formula

Net salary = gross salary − employee CNSS (3.6%) − ITS − ORTB levy (in March and June).

For an accurate net salary calculation Benin, first rebuild the correct taxable gross. Under article 122 of the CGI, it includes wages, salaries, bonuses, overtime, benefits in cash or in kind and allowances of any kind, including transport allowances, as well as sick pay paid by the employer.

Net salary calculation Benin: the 2026 deductions

CNSS: 3.6% on total gross pay

The employee share paid to the Caisse nationale de sécurité sociale funds the old-age, disability and death branch: 3.6% of gross pay, with no ceiling (rates published as at 1 January 2024 and applied in 2026). Family benefits and occupational risks are paid by the employer alone.

ITS: a progressive monthly scale

ITS is calculated each month on taxable salary, by band:

Each rate applies only to the slice of salary within its band. For taxable salary above FCFA 500,000, ITS is therefore FCFA 71,500 plus 30% of the excess over 500,000. The scale has no reduction for dependants.

The ORTB levy

ITS is increased by a levy for the Office de radiodiffusion et télévision du Bénin (the public broadcaster): FCFA 1,000 on the March salary and FCFA 3,000 on the June salary. Employees whose taxable income does not exceed the first band (FCFA 60,000) are exempt from the FCFA 3,000 levy.

Net salary calculation Benin: is CNSS deducted from the ITS base?

Article 122 of the CGI defines the ITS base from gross amounts and does not mention deducting the employee CNSS contribution. Several payroll vendors and calculators nevertheless deduct the 3.6% before applying the scale. The gap is real: about FCFA 2,000 a month on a FCFA 300,000 salary. Settle the point in writing with your tax adviser or tax office, then apply the same rule to every payslip. Our example below follows the literal reading of the CGI and shows the other result.

Benefits in kind in a net salary calculation Benin

Since the 2024 Finance Law, article 123 of the CGI sets flat monthly values for the main benefits in kind, to be added to taxable gross:

Domestic help is valued at 15% of base salary, provided the domestic worker’s salary was declared to the CNSS and subject to tax withholding. Other benefits (school fees, medical costs outside the exceptions, personal expenses paid by the employer) are taken at their actual value.

Worked example: a net salary calculation Benin step by step

As an illustration, take an accountant in Cotonou paid FCFA 300,000 gross a month, with no benefits in kind, in a month without ORTB levy.

If employee CNSS is deducted before ITS, the base falls to FCFA 289,200, ITS to FCFA 31,448 and net pay rises to FCFA 257,752. In March, net pay is FCFA 1,000 lower; in June, FCFA 3,000 lower.

On the employer side, this salary costs FCFA 61,200 more: CNSS pension 6.4% (19,200), family benefits 9% (27,000), occupational risks at the lowest rate of 1% (3,000) and the versement patronal sur salaires (VPS, an employer payroll tax) of 4% (12,000), whose base is identical to the ITS base. Total cost: FCFA 361,200. Employer rates are detailed in our guide to payroll software in Benin.

Special cases in a net salary calculation Benin

13th month, notice pay and termination payments

Exceptional pay benefits from tax smoothing (article 126): 13th month and similar payments, end-of-career indemnities, voluntary departure bonuses, and notice and paid-leave indemnities paid when a contract ends. ITS is calculated on the average salary of the previous twelve months, then that average tax is multiplied by the ratio between the month’s total pay and that average salary. End-of-career indemnities and voluntary departure bonuses also benefit from a 25% allowance. Without this method, a 13th month added to the December salary would fall largely into the 30% band.

Exempt amounts

• severance pay calculated under the legal texts, except paid-leave and notice indemnities;
• family allowances and social security benefits;
• compulsory internship pay for up to three months, for pupils, students or apprentices under 30, up to three times the minimum wage (SMIG) per month;
• employer contributions to collective supplementary pension and protection schemes, up to one and a half times the employer CNSS pension share.

Low salaries

Taxable salary of FCFA 60,000 or less bears no ITS: this covers the SMIG, set at FCFA 52,000 a month since 1 January 2023. The CNSS contribution remains due.

Employees paid by an employer based abroad

An employee resident in Benin and paid by an employer based outside Benin declares their salary each month and pays the ITS within the same deadlines as an employer (article 128).

Common mistakes in a net salary calculation Benin

• Applying 19% or 30% to the whole salary. The scale is progressive: 19% of FCFA 300,000 would give FCFA 57,000 of ITS instead of 33,500.
• Forgetting flat-rate benefits in kind. A company car or housing left out of gross pay understates ITS, VPS and CNSS.
• Treating the 13th month as ordinary salary. The article 126 smoothing sharply reduces the tax; forgetting it penalises the employee.
• Forgetting the March and June ORTB levy. Two lines a year, often missed in a spreadsheet.
• Changing the CNSS deduction rule mid-year. One validated, documented rule for the whole company.

Filing and payment

ITS and VPS for a month are paid by the 10th of the following month (article 129 of the CGI), with the monthly return. Since 2020, medium and large companies have filed and paid salary taxes and CNSS contributions through a single online return. For the full payroll cycle, read our guide to payroll management in Benin.

Automating the net salary calculation Benin

A banded scale, flat-rate benefits in kind, 13th-month smoothing, the ORTB levy twice a year: each rule is simple, together they are less so. An HRIS that feeds payroll from time and absence data for a reliable net salary calculation Benin, with HR approval workflows for bonuses and advances, removes double entry. See Socium’s payroll simulators or book a demo to rebuild a Beninese payslip with us.

Frequently asked questions

What is the total deduction rate in a net salary calculation Benin?

It depends on the salary, because ITS is progressive. In our FCFA 300,000 example, deductions come to 14.8% of gross (10,800 of CNSS and 33,500 of ITS). Below FCFA 60,000, only the 3.6% CNSS applies.

Is a transport allowance included in the net salary calculation Benin?

Yes. Article 122 of the CGI expressly includes transport allowances in taxable salary.

Does the ITS scale change in 2026?

The article 125 scale appears in the 2025 CGI, and no change was announced by the 2026 Finance Law or the 2026 amending Finance Law. Check each new Finance Law before the January payroll.

Is there a CNSS ceiling in a net salary calculation Benin?

No. Contributions are calculated on total gross pay.

Key takeaways

• A net salary calculation Benin removes the 3.6% employee CNSS and ITS, plus the ORTB levy in March (FCFA 1,000) and June (FCFA 3,000).
• Monthly ITS scale: 0% up to FCFA 60,000, then 10%, 15%, 19% and 30% above 500,000.
• Benefits in kind at the article 123 flat monthly values; 13th month and termination payments with smoothing.
• Deducting CNSS before ITS: a point to settle in writing.
• ITS and VPS paid by the 10th of the following month.

Reference: the Benin General Tax Code, 2025 edition, published by the Ministry of Economy and Finance.