People's Democratic Republic of Algeria

Ministry of Labour, Employment and Social Security
National Fund for Paid Leave and Unemployment-Inclement Weather in the Building, Public Works and Hydraulics Sectors

DECLARATION OF THE CONTRIBUTION BASE

The declaration of the contribution base due to the Fund includes the total wages subject to social security contributions.

This declaration is made via the electronic portal “TASRIHATCOM ” or through direct submission at any of the Fund’s agencies.

The declaration form for the contribution base can also be downloaded from the official website and must be submitted within thirty (30) days from the quarterly or monthly due date.

  • Contributions for paid leave: cover all workers without exception.

  • Contributions for unemployment due to bad weather: concern workers active on the worksite, working outdoors or in uncovered areas.

Employers must send their declaration within a maximum of 30 days following the end of the declaration period (monthly or quarterly):

  • The declaration is monthly for employers employing more than 9 workers.

  • The declaration is quarterly for employers employing fewer than 10 workers.

Contributions represent the amounts payable periodically in order to compensate for paid leave and unemployment due to bad weather, owed on behalf of the workers.

Important

The debt remains due if the declaration of the contribution base is not accompanied by the declaration of payment of the corresponding contributions.

A delay in the payment of contributions entails the imposition of financial surcharges amounting to:

  • 5% of the amount due upon the expiry of the prescribed payment deadline;

  • An additional 1% for each subsequent month of delay.

In the event of a temporary or permanent suspension of the enterprise or activity, the contributions due for the current period become immediately payable.

The contribution base refers to the total wages and allowances subject to social security contributions, granted during the relevant period, excluding:

  • Bonuses of an exceptional nature, and

  • Allowances related to specific conditions, such as housing or isolation.

This definition is established in accordance with the provisions of Ordinance No. 95-01, which sets the basis for social security contributions and allowances, and Decree No. 96-208, which specifies the implementation procedures of Article 1 of the said Ordinance.

The contribution rate is calculated on the basis of the contribution base as follows:

  • Paid leave: 12.21%, borne entirely by the employer;

  • Unemployment due to bad weather: 0.75%, shared equally between the employer and the worker, i.e.:

    • 0.375% borne by the employer;

    • 0.375% borne by the worker.

Contributions may be paid through one of the following methods:

  • Electronic payment via the “TASRIHATCOM” online portal;

  • Current bank or postal cheque;

  • Bank or postal transfer from one account to another;

  • Direct payment into the Fund’s current account;

  • Payment through electronic payment terminals (EFT/POS).