A payslip template Senegal private employers can use starts from gross pay (base salary, overtime, bonuses), takes off four employee deductions (IPRES pension 5.6% up to a FCFA 432,000 monthly ceiling, the employee share of the IPM health scheme, income tax and TRIMF), then shows the employer’s charges: IPRES 8.4%, CSS family benefits 7% and work injury on FCFA 63,000 at most, the employer share of the IPM and the 3% CFCE payroll tax. Below: a completed template to copy, a worked example from gross pay to employer cost, and a variant for managers (cadres). Up to date as of 10 November 2026.
In short
- Employee deductions: IPRES 5.6% (ceiling FCFA 432,000), IPM from 2% to 7.5% (ceiling FCFA 250,000), income tax (annual scale from 0 to 43%), TRIMF (FCFA 900 to 36,000 a year).
- Employer charges: IPRES 8.4%, CSS 7% and work injury 1%, 3% or 5% (ceiling FCFA 63,000), IPM, CFCE 3%.
- Managers: IPRES supplementary scheme 2.4% employee and 3.6% employer, within FCFA 1,296,000 a month.
- Example: FCFA 400,000 gross gives FCFA 294,600 net, for an employer cost of FCFA 458,140 (illustration).
- Deadlines: wages paid within 8 days of month end; income tax and CFCE remitted by the 15th of the following month.
Legal obligations, electronic payslips and eSolde for civil servants are covered in our guide to the payslip in Senegal.
The sections of a payslip template Senegal
The 2026 Labour Code (law no. 2026-18) requires each pay item to be broken down with its cause and calculation (article 203); the national interprofessional collective agreement (CCNI, article 48) requires category, pay rate, hours and the detail of deductions. A complete payslip template Senegal therefore has five blocks:
| Block | Content |
|---|---|
| Header | Company name, NINEA tax ID, IPRES, CSS and IPM numbers, pay period and payment date |
| Employee | Name, staff number, job, category, manager status, hire date, tax shares |
| Earnings | Base salary, overtime by rate, bonuses with their cause, benefits in kind |
| Deductions and charges | Base, rate and amount of each contribution, income tax and TRIMF |
| Footer | Net pay, payment method, year-to-date totals, leave earned and taken |
Base salary may not fall below the legal minimum: see our page on the minimum wage in Senegal.
Payslip template Senegal: 2026 rates
| Line | 2026 rate | Monthly ceiling | Paid by |
|---|---|---|---|
| IPRES general scheme (pension) | 5.6% / 8.4% | FCFA 432,000 | Employee / employer |
| IPRES supplementary scheme for managers | 2.4% / 3.6% | FCFA 1,296,000 | Employee / employer |
| IPM (health, including AMO) | 2% to 7.5% each side | FCFA 250,000 | Employee / employer |
| CSS family benefits | 7% | FCFA 63,000 | Employer |
| CSS work injury | 1%, 3% or 5% | FCFA 63,000 | Employer |
| Income tax | 0% to 43% | Annual scale | Employee |
| TRIMF | FCFA 900 to 36,000 a year | Gross income band | Employee |
| CFCE | 3% | None | Employer |
Each branch and the filing rules are detailed in our guide to social security contributions in Senegal.
Payslip template Senegal to copy
Here is a completed payslip template Senegal, as an illustration, for a non-manager accountant in Dakar: base salary of FCFA 346,660 for 173.33 hours (FCFA 2,000 an hour), 4 overtime hours and a performance bonus of FCFA 44,140, i.e. FCFA 400,000 gross. Assumptions: single, no children (1 tax share), IPM rate of 3% each side, work injury rate of 1%. Copy the header and the table, then replace the values.
PAYSLIP – Period: [month] 2026 – Paid on: [date]
Employer: [company name], [address], NINEA [no.], IPRES [no.], CSS [no.], IPM [name and no.]. Employee: [first name, surname], staff no. [ ], job [ ], category [ ], non-manager, hire date [ ], tax shares [1], payment method [bank transfer / mobile money].
| Item | Base (FCFA) | Rate | Employee earning or deduction | Employer charge |
|---|---|---|---|---|
| Base salary | 173.33 h × 2,000 | 346,660 | ||
| Overtime at +15% | 4 h × 2,000 | 115% | 9,200 | |
| Performance bonus | 44,140 | |||
| Gross pay | 400,000 | |||
| IPRES general scheme | 400,000 | 5.6% / 8.4% | 22,400 | 33,600 |
| IPM | 250,000 (ceiling) | 3% / 3% | 7,500 | 7,500 |
| Income tax | 3,900,000 a year | Scale ÷ 12 | 74,500 | |
| TRIMF | 4,800,000 a year | 12,000 ÷ 12 | 1,000 | |
| CSS family benefits | 63,000 (ceiling) | 7% | 4,410 | |
| CSS work injury | 63,000 (ceiling) | 1% | 630 | |
| CFCE | 400,000 | 3% | 12,000 | |
| Total deductions | 105,400 | 58,140 | ||
| Net pay | 294,600 | |||
| Employer cost | 458,140 |
Add in the footer the year-to-date totals, leave earned and taken, and the basis of the leave allowance (article 203). This payslip template Senegal uses common headings: check it with your adviser.
Each line of the payslip template Senegal explained
Earnings: base, overtime, bonuses
Statutory working time is 40 hours a week (Labour Code, article 241), i.e. 173.33 hours a month. The CCNI adds 15% for the first 8 overtime hours, 40% beyond and 60% at night (article 49). Each bonus carries a label and a cause: an unallocated amount is presumed to be base salary (article 203).
IPRES and IPM: two different ceilings
IPRES (Institution de prévoyance retraite du Sénégal, the pension fund) applies to gross pay up to FCFA 432,000: here FCFA 22,400 for the employee and FCFA 33,600 for the employer. The IPM, the company’s health insurance institution, applies its own rate on FCFA 250,000 at most, including the 2% AMO levy paid to ICAMO: the 3% in the example is an assumption.
Income tax: an annual scale
Start from annual gross pay (FCFA 4,800,000), deduct the 30% allowance capped at FCFA 900,000 a year (article 168 of the General Tax Code, CGI) and round down to the nearest thousand: FCFA 3,900,000 taxable. The article 173 scale then applies band by band:
| Annual taxable income (FCFA) | Rate |
|---|---|
| 0 to 630,000 | 0% |
| 630,001 to 1,500,000 | 20% |
| 1,500,001 to 4,000,000 | 30% |
| 4,000,001 to 8,000,000 | 35% |
| 8,000,001 to 13,500,000 | 37% |
| 13,500,001 to 50,000,000 | 40% |
| Over 50,000,000 | 43% |
Annual tax: 174,000 + 720,000 = FCFA 894,000, i.e. FCFA 74,500 a month. With 1 share there is no family reduction; above that it ranges from 10% to 45% of the tax (article 174), based on the situation on 1 January (article 178). The full method, with a married example, is in our guide to net salary calculation in Senegal.
TRIMF: a flat amount by band
TRIMF, the minimum tax levied on wages, is read from a table based on annual gross income (CGI, article 282): FCFA 12,000 from 2,000,000 to 6,999,999, FCFA 36,000 from 12,000,000. It is due for the employee and a spouse without income (article 276).
CSS and CFCE: employer only
CSS (Caisse de sécurité sociale) family benefits (7%) and work injury apply to FCFA 63,000 at most, hence FCFA 4,410 and 630. CFCE, the flat employer contribution, is 3% of all pay, excluding expense reimbursements and family benefits, with no ceiling (CGI, articles 266 and 267).
Manager variant of the payslip template Senegal
Illustration: manager on FCFA 1,000,000 gross a month, 1 share, same assumptions. They contribute to the general scheme on FCFA 432,000, then to the supplementary scheme. CLEISS places the base of that scheme “between 432,000 and 1,296,000 FCFA”: depending on the reading, the contribution applies only to the band above FCFA 432,000 or to the whole capped salary. Have IPRES confirm the method before setting up payroll.
| Item | “Band” reading | “Capped salary” reading |
|---|---|---|
| IPRES general (5.6%) | 24,192 | 24,192 |
| IPRES managers (2.4%) | 13,632 (on 568,000) | 24,000 (on 1,000,000) |
| IPM | 7,500 | 7,500 |
| Income tax (11,100,000 taxable a year) | 289,250 | 289,250 |
| TRIMF (36,000 ÷ 12) | 3,000 | 3,000 |
| Net pay | 662,426 | 652,058 |
| Employer charges | 99,276 | 114,828 |
| Employer cost | 1,099,276 | 1,114,828 |
Employer charges: IPRES 36,288, IPRES managers 3.6%, IPM 7,500, CSS 5,040, CFCE FCFA 30,000.
Paying and keeping the payslip
Monthly wages are paid no later than eight days after month end (article 199), with the payslip, signed on paper or electronic (article 202). Income tax and CFCE are remitted within the first 15 days of the following month, or quarterly for businesses under the simplified real regime or the CGU (CGI, articles 185 and 268). Payroll records are kept until the end of the eleventh year following the year of the deductions (article 184), and claims for unpaid wages lapse after five years (Labour Code, article 212).
Common mistakes on a payslip template Senegal
- Missing a ceiling: each fund has its own.
- Applying the scale to monthly gross: it is annual and applies after the 30% allowance.
- Deducting CSS or CFCE from the employee: they are employer charges.
- A “miscellaneous” bonus with no cause: it is presumed to be base salary.
Frequently asked questions
Where can I find a free payslip template Senegal?
The table above is a complete payslip template Senegal to copy into a spreadsheet with your own values.
Which deductions appear on a Senegalese payslip?
IPRES, the employee IPM share, income tax and TRIMF; managers add the IPRES supplementary scheme.
What net pay does FCFA 400,000 gross give?
FCFA 294,600 in our illustration, for a single employee and an IPM rate of 3%.
Who pays the CFCE?
The employer alone: 3% of the payroll, with nothing deducted from wages.
Is CSS deducted from wages?
No: family benefits and work injury are paid by the employer.
Does the template work for civil servants?
No: their payslip is viewed on eSolde, as explained in our payslip guide.
Is a PDF payslip valid?
Yes, if it guarantees availability, integrity, confidentiality and data protection (Labour Code, article 202).
How does it differ from Cameroon?
Cameroon applies CNPS, IRPP, CAC and the RAV fee. See our payslip template for Cameroon.
Key takeaways
- A payslip template Senegal deducts IPRES, IPM, income tax and TRIMF from the employee.
- Employer IPRES, IPM, CSS and CFCE go in the charges column.
- Three ceilings (FCFA 432,000, 250,000 and 63,000), an annual tax scale and, for managers, an IPRES method to confirm.
Tax scales are set out in the General Tax Code published by the DGID. To check a salary, use our payroll simulators; to produce every payslip template Senegal automatically, see Socium payroll software for Senegal or book a demo.
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