Praxima Services Includes
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Full Payroll Outsourcing
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Hybrid Payroll Outsource
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International Payment Management
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Local Filing
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Social Security Filing
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Interact with Local Authorities
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Human Resources Management System
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Integration with all Accounting and Third Party
Software
Benefits of outsourcing to Praxima
Local Tax Compliance
Secure Data Transferring
Responsive Administrators
Increase Productivity
Industry Experts
Running Your Payroll
Focus on Your
Core Business
Outsource your Algerian Payroll to Praxima
Payroll in Algeria
Individual returns are due 30 April after the year end. Tax returns are not required should the taxpayer's only source of income be that of employment income.
TAX RATES | 2024
Taxable income in Algerian Dinar (DZD)
DZD Tax Rates
0-240,000 0%
240,001 - 480,000 23%
480,001 - 960,000 27%
960,001- 1,920,000 30%
1,920,001 - 3,840,00 33%
Above 3,840,000 35%
STATUTORY FILING | 2024
The tax year in Algeria is a calendar year and ends on 31 December. Individual returns are due on or before 30 April following the tax year end. An individual would not be required to file tax returns if he's or her only source of income is employment income
SOCIAL SECURITY | 2024
Both the employer and employee contributes toward the employee's Social Security monthly. The employer must contribute 26% of the employee's gross salary while the employee contributes 9% of their gross salary toward the employee's Social Security.
Tax Residents
An individual is considered a tax residential in Algeria in either of the following circumstances:
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Should they be the owner of a dwelling, usufructuary, or rent a house for the duration of at least one year.
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Should a person spend more that 183 days in Algeria over the period of one year, Algeria would be considered as their principal place of stay and therefore qualifies as a tax resident subject to local taxes.
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People who performs a professional activity in Algeria is also considered a tax resident, whether their receive remuneration or not.
Taxable Income
Individuals can be subject to tax either on their worldwide income, should they be considered as Algerian tax residence, or on their income sourced in Algeria.
An individuals income taxes are calculated on all of his/her remuneration, including:
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Base salary
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Any variable remuneration
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All benefits in kind and cash benefits. Personal Income Taxes are calculated with a progressive scale with a maximum of 35%.
Exempt Income
The following payments are excluded from tax:
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Social benefits paid by Social Security for mandatory social protection.
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Family allowance paid by the employer up to a limit of 5% of the employee's monthly salary.
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Contributions to the Social Security;
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Capital gains derived from the sale of the individuals primary residence.
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Expense reimbursements, should it not be excessive but used pursuant to their objective.
Your HRMS is Standard
PAYMENTS, REPORTING & FILING
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Direct payment into employee bank accounts. Emailed password protected pay slips.
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Payment of taxes, benefit providers and other creditors.
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Filing of returns to the authorities.
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Generation and filing of statutory reports.
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General ledger and 100's of customisable reports.