Payroll management Senegal runs in five steps every month: collect the variable items, calculate and check the payslips, pay salaries no later than 8 days after the end of the month (art. 199 of the 2026 Labour Code), then file and pay, before the 15th of the following month, the income tax withheld at source and the CFCE to the DGID, the tax administration (art. 185 and 268 of the General Tax Code, CGI), as well as IPRES and CSS contributions on their shared portal (monthly above ten employees). Health contributions go to the company’s IPM on its own schedule. Updated 8 November 2026.
At a glance
- Monthly payroll: salary paid by the 8th of the following month, with a payslip for every payment.
- By the 15th of the following month: income tax, TRIMF and CFCE (3%) to the DGID; IPRES and CSS on the NDAMLI portal.
- Fewer than ten employees: IPRES and CSS filed and paid quarterly; quarterly income tax possible under the simplified real regime or the CGU.
- In January: annual salary statement for the previous year to the DGID (art. 191 CGI).
- Record keeping: payroll records kept until the end of the 11th year after the year of withholding.
| Body | What is due (2026 rates) | Deadline |
|---|---|---|
| Employee | Net salary and payslip | No later than 8 days after month end |
| DGID | Income tax withheld, TRIMF, CFCE 3% paid by the employer | First 15 days of the following month |
| IPRES | Pension: 8.4% employer + 5.6% employee, ceiling 432,000 FCFA/month; executives: 3.6% + 2.4% | First 15 days of the following month (quarter if fewer than ten employees) |
| CSS | Family benefits 7% and work injury 1, 3 or 5%, employer only, ceiling 63,000 FCFA/month | Same deadline as IPRES, on the same portal |
| IPM | Health: 2% to 7.5% each side, ceiling 250,000 FCFA/month | Per your IPM’s rules |
Social rates and ceilings in force on 1 January 2026 (CLEISS); CFCE and income tax per the annotated CGI of January 2025, with no change found for 2026.
The monthly payroll management Senegal calendar
Take the November 2026 payroll of a company with more than ten employees:
- 20 to 25 November: cut-off for variable items (overtime, absences, bonuses, hires and leavers).
- 25 to 30 November: calculation, checks, sign-off by finance.
- By 8 December at the latest: salaries paid by transfer, cheque, cash or electronic means (art. 198 and 199 of the 2026 Code) and payslips issued.
- By 15 December at the latest: filing and payment of withheld income tax and CFCE to the DGID; named salary return and IPRES and CSS payment.
- Per your IPM: payment of health contributions, employer and employee shares.
December payroll is different: December withholdings and the year’s adjustments follow the deadline of the annual salary statement (art. 186 CGI), due during January (art. 191). The DGID may extend it: it moved the deadline for 2025 statements to 31 March 2026.
Step 1: collect the variable items
Most errors start here. Before each cut-off, gather:
- Staff movements: hires and leavers, also reported to the labour inspectorate (art. 363 of the 2026 Code), and grade changes.
- Time: overtime, night work, public holidays worked. The national inter-industry collective agreement (CCNI) adds 15% for the first 8 overtime hours, then 40% (art. 49).
- Absences: paid leave, sickness, unpaid absences, special leave.
- Bonuses and allowances: seniority (2% of the grade minimum after 2 years, then 1% per year, CCNI art. 52), performance bonuses, transport or meal allowances.
- Family situation: marriage or a birth changes the number of tax shares, from the following month.
Step 2: calculate and check the payroll
The calculation always follows the same order: gross pay, employee contributions (IPRES, IPM), income tax after a 30% flat allowance capped at 900,000 FCFA a year and the progressive scale (art. 173 CGI), TRIMF, then net pay. Rates are detailed in our guide to social security contributions in Senegal.
Checks before sign-off
- Compare gross payroll with the previous month and explain every gap above your alert threshold.
- Check the ceilings: 432,000 FCFA for the IPRES general scheme, 63,000 FCFA for the CSS, 250,000 FCFA for the IPM.
- Make sure no gross salary falls below the SMIG (minimum wage) or the grade minimum.
- Reconcile total net pay with the bank transfer file or mobile money payment order.
Before running payroll, Socium’s free payroll simulators give you a gross-to-net order of magnitude.
Step 3: pay and issue the payslip
Every salary payment is backed by a payslip, on paper or electronic, drawn up and certified by the employer and sent at the time of payment (art. 202 of the 2026 Code). Each item must show its cause and calculation: an unexplained amount is presumed to be base salary (art. 203). Keep proof of every payment (signed payslip, bank or e-money institution certificate): without it, non-payment is presumed (art. 205). Our article on the payslip in Senegal lists the required items.
Step 4: file and pay the charges
DGID: income tax and CFCE
A month’s withholdings are paid within the first fifteen days of the following month, with a return showing the period, Senegalese and foreign headcount, salaries paid and total withholdings (art. 185 and 186 CGI). Taxpayers under the simplified real regime or the single global contribution (CGU) pay quarterly, in January, April, July and October; an employer whose monthly withholdings do not exceed 20,000 FCFA may also pay quarterly. The CFCE, a 3% employer payroll levy excluding expense reimbursements and family benefits, follows the same deadlines (art. 266 to 268). Returns and payments go through SENTAX, the DGID’s online platform, mandatory for large companies since 1 September 2026.
IPRES and CSS: the NDAMLI portal
IPRES (pensions) and the CSS (family benefits and work injury) share one portal, NDAMLI. You file salaries by name, then pay the generated invoice online, by transfer or at a branch, within the first fifteen days after the end of the month (more than ten employees) or of the quarter (fewer than ten). For late payment, the portal states surcharges capped at 50%, and a penalty for late filing.
IPM: health cover
Health contributions go to the company’s IPM (health provident institution) or to an inter-company IPM. The rate, between 2% and 7.5% each side, and the payment schedule depend on its rules; a 2% levy is passed to ICAMO for compulsory health insurance.
Payroll management Senegal: a worked SME example
Illustration: an SME with 25 non-executive employees, each on 300,000 FCFA gross, single (1 share), IPM at 3%, work injury at 1%. Per employee:
| Line | Employee | Employer |
|---|---|---|
| IPRES (5.6% / 8.4%) | 16,800 | 25,200 |
| IPM (3% on 250,000) | 7,500 | 7,500 |
| CSS (7% + 1% on 63,000) | 0 | 5,040 |
| CFCE (3%) | 0 | 9,000 |
| Income tax | 44,500 | 0 |
| TRIMF | 1,000 | 0 |
| Total | 69,800 (net 230,200) | 46,740 |
For 25 employees, the SME pays 5,755,000 FCFA in net salaries by the 8th, then by the 15th: 1,050,000 FCFA to IPRES, 126,000 FCFA to the CSS and 1,362,500 FCFA to the DGID (income tax, TRIMF and CFCE). The IPM receives 375,000 FCFA on its schedule. Your IPM and work injury rates, executives and tax shares change these figures.
Record keeping and audits
Records of payments and withholdings are kept until the end of the 11th year after the year of withholding, and must be shown to the tax authority on request (art. 184 CGI). Salary claims lapse after five years (art. 212 of the 2026 Code). File each month the payroll journal, payslips, proofs of payment, returns and receipts.
Common payroll management Senegal mistakes
- Filing late because payroll is signed off too late: the window between the 8th and the 15th is short.
- Forgetting the CFCE, owed by the employer on top of social contributions.
- Using last year’s ceilings or an IPRES ceiling of 360,000 FCFA, raised to 432,000 FCFA in June 2022.
- Not updating tax shares after a marriage or a birth.
Excel, payroll bureau or software?
| Option | Strengths | Limits |
|---|---|---|
| Excel | Free, flexible under ten employees | Fragile formulas, no audit trail, manual rate updates |
| Payroll bureau | Expertise, shared responsibility | Dependence for every variable, delays at each cut-off |
| Payroll software | Up-to-date rates and ceilings, prepared returns, electronic payslips | Initial set-up needs care |
Beyond twenty or so employees or several sites, payroll management Senegal becomes hard to run on a spreadsheet. Socium’s payroll management Senegal software calculates IPRES, CSS, TRIMF and income tax, integrates transfers and prepares social returns, from variable entry to payslip.
Payroll management Senegal FAQ
What is the IPRES payment deadline in 2026?
The 15th of the following month for more than ten employees (November 2026 payroll: 15 December 2026); otherwise the 15th of the month after the quarter: 15 January 2027 for Q4 2026.
When is withheld income tax paid?
Within the first fifteen days of the following month, to the DGID, together with the CFCE (art. 185 and 268 CGI).
What is the CFCE?
The flat employer contribution: 3% of payroll, with no deduction from the employee.
When must salaries be paid in Senegal?
No later than 8 days after month end for monthly-paid staff (art. 199 of the 2026 Code).
How long must payroll records be kept?
Until the end of the 11th year after the year of withholding (art. 184 CGI).
How can an SME get payroll management Senegal right?
Set a cut-off date for variables, check before paying, file before the 15th and archive every month.
Key takeaways
- Payroll management Senegal hinges on two dates: the 8th to pay, the 15th to file and pay charges.
- DGID (income tax, TRIMF, CFCE), IPRES and CSS (NDAMLI) and the IPM each have their own channel.
- Check ceilings, tax shares and net pay before sign-off, then archive everything until the end of the 11th year.
To see this calendar automated on your own data, book a demo. Social rates: CLEISS Senegal factsheet.
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