A payslip template Benin private employers can use starts from gross pay, deducts the employee’s CNSS (Caisse nationale de sécurité sociale) contribution of 3.6% with no ceiling and the tax on wages and salaries (ITS, impôt sur les traitements et salaires, 0 to 30% scale in Article 125 of the General Tax Code, CGI), plus the ORTB broadcasting fee in March and June, then shows the employer’s charges: CNSS 6.4% and 9%, occupational risk of 1 to 4%, and the 4% employer payroll levy (VPS, versement patronal sur salaires). The employer hands over this payslip at each payment (Article 224 of the Labour Code). Civil servants download theirs from the Treasury platform, bulletinpaie.finances.bj. Up to date as of 5 November 2026.
In brief
- Obligation: an individual payslip, or an equivalent document, at each payment (Article 224 of the Labour Code).
- Employee deductions: CNSS 3.6%, ITS by bands, ORTB fee (FCFA 1,000 in March, FCFA 3,000 in June).
- Employer charges: CNSS 6.4% (pensions) + 9% (family benefits) + 1 to 4% (occupational risk), VPS 4% (2% in private education).
- Example: FCFA 300,000 gross gives FCFA 255,700 net, for an employer cost of FCFA 361,200.
- Civil servants: payslips online on the Ministry of Finance’s payslip platform.
The rates in a payslip template Benin employers need for 2026
| Line | 2026 rate | Base | Paid by | Source |
|---|---|---|---|---|
| CNSS, pensions | 3.6% | Total gross, no ceiling | Employee | Rates published at 1 January 2024 |
| ITS | 0 to 30% by bands | Taxable salary | Employee | CGI, Art. 125 |
| ORTB fee | FCFA 1,000 (March), FCFA 3,000 (June) | Per employee | Employee | CGI, Art. 125 |
| CNSS, pensions | 6.4% | Total gross | Employer | Rates published at 1 January 2024 |
| CNSS, family benefits | 9% | Total gross | Employer | Rates published at 1 January 2024 |
| CNSS, occupational risk | 1 to 4% | Total gross | Employer | Depends on the activity’s risk |
| VPS | 4% (2% private education) | ITS base | Employer | CGI, Art. 192 to 195 |
ITS and VPS are paid over by the 10th of the following month (Article 129 of the CGI). Base pay never falls below the SMIG minimum wage of FCFA 52,000 a month: see our page on the SMIG in Benin.
Payslip template Benin to copy (private sector)
Here is a payslip template Benin employers can fill in, completed for an accountant in Cotonou as an illustration: FCFA 270,000 base salary, FCFA 30,000 performance bonus, a month without ORTB fee, occupational risk at 1%. Copy the table into your spreadsheet and replace the values.
PAYSLIP – Period: [month] 2026
Employer: [company name], [address], IFU tax No. [ ], CNSS employer No. [ ]. Employee: [surname, first names], staff No. [ ], CNSS No. [ ], job [ ], category [ ], start date [ ], collective agreement [ ].
| Item | Base (FCFA) | Rate | Employee deduction | Employer charge |
|---|---|---|---|---|
| Base salary | 270,000 | |||
| Performance bonus | 30,000 | |||
| Gross pay | 300,000 | |||
| CNSS pensions, employee share | 300,000 | 3.6% | 10,800 | |
| ITS (Art. 125 scale) | 300,000 | Bands | 33,500 | |
| ORTB fee | 0 (March: 1,000; June: 3,000) | |||
| CNSS pensions, employer share | 300,000 | 6.4% | 19,200 | |
| CNSS family benefits | 300,000 | 9% | 27,000 | |
| CNSS occupational risk | 300,000 | 1% | 3,000 | |
| VPS | 300,000 | 4% | 12,000 | |
| Totals | 44,300 | 61,200 | ||
| Net pay | 255,700 | |||
| Employer cost | 361,200 |
Add year-to-date totals (gross, ITS), leave earned and taken, and the note “Keep this payslip with no time limit”. The Code leaves the exact payslip layout to an order of the Minister of Labour (Article 224): check this payslip template Benin version against your collective agreement and adviser.
Each line of the payslip explained
Gross pay
It includes salary, bonuses, overtime, cash and in-kind benefits and allowances, transport allowances included (Article 122 of the CGI). Benefits in kind are valued using the flat rates in Article 123.
The CNSS contribution
The employee share, 3.6% of gross pay with no ceiling, funds pensions. The employer pays 6.4% for pensions, 9% for family benefits and an occupational risk rate of 1 to 4% depending on the activity. Details in our guide to CNSS contributions in Benin.
ITS
| Monthly taxable salary | Rate |
|---|---|
| FCFA 0 to 60,000 | 0% |
| FCFA 60,001 to 150,000 | 10% |
| FCFA 150,001 to 250,000 | 15% |
| FCFA 250,001 to 500,000 | 19% |
| Over FCFA 500,000 | 30% |
On FCFA 300,000: 90,000 × 10% + 100,000 × 15% + 50,000 × 19% = FCFA 33,500. Note: Article 122 of the CGI does not provide for deducting the employee’s CNSS before applying the scale, but some payroll vendors do; ITS then falls to FCFA 31,448 and net pay rises to FCFA 257,752. Settle this point in writing with your tax office. The full method is in our guide to net salary calculation in Benin.
The ORTB fee
It is added to ITS: FCFA 1,000 on the March payroll and FCFA 3,000 on the June payroll; the June charge does not apply if taxable income stays within the first band (FCFA 60,000). In June, net pay in our example becomes FCFA 252,700.
VPS
The employer payroll levy is an employer charge of 4% (2% in private education), on the same base as ITS. It appears in the employer column, never as a deduction.
Benin payslip as a PDF: issuing and keeping it
The Code accepts “any other document prepared using modern accounting methods” instead of a paper payslip (Article 224). A PDF payslip is therefore possible, as long as it is handed over at each payment. Payment must be evidenced by a document signed by the employee, kept like an accounting record and shown to the labour inspector on request (Article 223). Monthly salaries are paid no later than eight days after the end of the month (Article 222). Accepting a payslip without reservation does not waive any amount due (Article 226). Payroll software for Benin generates each payslip template Benin teams use as a PDF, sends it to the employee and records its delivery.
Treasury payslips for Benin civil servants
Civil servants do not receive their payslip from their department: they download it from the Ministry of Economy and Finance’s payslip platform at bulletinpaie.finances.bj, also reachable from the website of the Directorate General of the Treasury and Public Accounts, tresorbenin.bj (“Télécharger bulletin de paie” link). Socium has no connection with these services.
- Create an account: “S’enregistrer” button, with staff number (matricule), surname, first name, date of birth and date of entry into service.
- Log in: staff number and password.
- Lost password: “Mot de passe oublié ?” link on the login page.
- Retirees: pension slips are on a separate platform, bulletinpension.finances.bj.
Only enter your staff number and password on these official addresses, never through a link received by text message or social media.
Common payslip mistakes in Benin
- Capping the CNSS: the base is total gross pay.
- Deducting the VPS from pay: it is an employer charge.
- Forgetting the ORTB fee in March and June.
- Applying 19% to the whole salary: each rate only applies to its band.
- No signed proof of payment: without it, non-payment is presumed in a dispute (Article 226).
Frequently asked questions
Where can I find a free payslip template Benin employers can use?
The table above is a complete payslip template Benin employers can copy into a spreadsheet with their own values.
Is a payslip mandatory in Benin?
Yes: the employer hands it over at payment, on paper or electronically (Article 224 of the Labour Code).
Which deductions appear on a Benin payslip?
The employee’s CNSS (3.6%), ITS according to the scale and, in March and June, the ORTB fee.
How do civil servants download their Treasury payslip?
Create an account on bulletinpaie.finances.bj with your staff number, then log in to view and download your payslips.
Is a PDF payslip valid?
Yes, the Code accepts any document prepared using modern accounting methods (Article 224).
What is the net pay for FCFA 300,000 gross?
FCFA 255,700 outside ORTB months, applying ITS to gross pay (FCFA 257,752 if the CNSS is deducted from the base).
Is the VPS deducted from the salary?
No: it is an employer charge of 4% (2% in private education).
Where can I read the ITS scale?
In the General Tax Code published by the Ministry of Finance, Article 125.
Key takeaways
- A payslip template Benin employers use deducts CNSS (3.6%), ITS and the ORTB fee.
- Employer CNSS and VPS go in the charges column.
- Civil servants download their payslip on bulletinpaie.finances.bj.
To check a salary, use our free payroll simulators. To produce each payslip template Benin employees receive automatically, book a Socium demo.
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