A job ad says DZD 60,000 and you receive DZD 47,558. A recruiter offers “80,000 gross” and you cannot tell whether that is good news. This guide explains every line of the Algerian payslip, from gross to net, with the rates in force and a calculator to run your own numbers.
Gross, taxable, net: the three numbers on a payslip
Your payslip always tells the same story in three steps.
- Gross salary: base salary plus the bonuses and allowances subject to contributions (performance bonus, overtime, experience allowance…). It is the figure in the employment contract.
- Taxable salary: gross minus the employee’s social-security contribution (CNAS), 9%. Tax is computed on this amount.
- Net salary: taxable minus IRG. Non-taxable allowances (meal, transport, within legal limits) are then added: that is what you actually receive.
The SNMG in 2026: DZD 20,000 gross
The national guaranteed minimum wage (SNMG) has been DZD 20,000 a month since 1 June 2020 (presidential decree 20-137). It is gross: after the 9% CNAS contribution, a minimum-wage employee receives DZD 18,200, with no IRG since it sits below the exemption threshold.
No employer may pay you less than the SNMG for a 40-hour full-time job. On Chghol, a job offering less than the legal minimum cannot be published. The SNMG also serves as the base for many allowances and for the minimum contributions of the self-employed (CASNOS).
The CNAS contribution: 9% for you, 26% for the employer
Employee social security is funded by a contribution of 35% of gross salary, shared between you and your employer. Only your share (9%) appears as a deduction on your payslip; the employer’s share (26%) is an extra cost for the company, invisible to you but real.
| Branch | Employee share | Employer share |
|---|---|---|
| Social insurance (sickness, maternity, disability, death) | 1.50% | 12.50% |
| Work accidents and occupational diseases | — | 1.25% |
| Pension | 6.75% | 11.00% |
| Unemployment insurance | 0.50% | 1.00% |
| Early retirement | 0.25% | 0.25% |
| Total | 9% | 26% |
These contributions open your rights: healthcare reimbursements, daily allowances, pension, unemployment allowance. Check regularly that your employer has declared you: the CNAS insured-person portal (El Hanaa) shows your contribution periods. An undeclared employee has no rights in case of accident or illness.
IRG: the 2026 progressive scale
Income tax (IRG) is withheld at source by the employer. It is computed on taxable salary (gross − 9%), in brackets: each slice of income is taxed at its own rate, like a staircase. The scale in force is the one set by article 104 of the Direct Tax Code, as reformed by the 2022 Finance Act.
| Annual taxable income | Monthly equivalent | Rate |
|---|---|---|
| Up to DZD 240,000 | up to DZD 20,000 | 0% |
| DZD 240,001 – 480,000 | DZD 20,001 – 40,000 | 23% |
| DZD 480,001 – 960,000 | DZD 40,001 – 80,000 | 27% |
| DZD 960,001 – 1,920,000 | DZD 80,001 – 160,000 | 30% |
| DZD 1,920,001 – 3,840,000 | DZD 160,001 – 320,000 | 33% |
| Over DZD 3,840,000 | over DZD 320,000 | 35% |
Three rules complete the scale:
- 40% rebate on the computed tax, with a minimum of DZD 1,000 and a maximum of DZD 1,500 a month. In practice, once the tax exceeds DZD 3,750, the rebate is always DZD 1,500.
- Full exemption for salaries whose monthly taxable income does not exceed DZD 30,000.
- Smoothing between 30,001 and 35,000: so that one extra dinar does not wipe out the exemption, tax is reduced progressively in that zone. The actual amount there is lower than the raw scale.
Calculator: work out your net salary
Enter a monthly gross salary. The calculator applies the CNAS contribution, the IRG scale, the rebate and the exemption, and also shows what your position really costs the employer.
Gross → net calculator
- CNAS contribution (9%)
- − DZD 5 400
- Taxable salary
- DZD 54 600
- IRG withheld at source
- − DZD 7 042
- Net salary
- DZD 47 558
- Total employer cost (gross × 1.265)
- DZD 75 900
Indicative estimate: excludes exempt allowances, salary arrears and special cases.
Three worked examples
- 1
DZD 20,000 gross (SNMG)
CNAS: 20,000 × 9% = 1,800. Taxable: 18,200. IRG: 0 (below the 30,000 threshold). Net: DZD 18,200. Employer cost: DZD 25,200.
- 2
DZD 60,000 gross
CNAS: 5,400. Taxable: 54,600, i.e. 655,200 a year. Annual IRG: 0 on the first bracket, 240,000 × 23% = 55,200, then 175,200 × 27% = 47,304, total 102,504, i.e. 8,542 a month. Rebate: 40% = 3,417, capped at 1,500. IRG: 7,042. Net: DZD 47,558. Employer cost: DZD 75,600.
- 3
DZD 100,000 gross
CNAS: 9,000. Taxable: 91,000, i.e. 1,092,000 a year. Annual IRG: 55,200 + 129,600 + 39,600 = 224,400, i.e. 18,700 a month, minus the 1,500 rebate: 17,200. Net: DZD 73,800. Employer cost: DZD 126,000.
Net is about 91% of gross at the SNMG, 79% at 60,000 and 74% at 100,000: the higher the salary, the larger the share of IRG. That is how a progressive tax works.
Bonuses and allowances: which ones are taxable?
Not every payslip line follows the same regime, which is why two “60,000” offers can give very different nets.
| Item | CNAS contribution | IRG |
|---|---|---|
| Base salary, performance bonus, overtime | Yes | Yes |
| Experience allowance, seniority bonus | Yes | Yes |
| Meal and transport allowances (within the set limits) | No | No |
| Responsibility bonus, hardship allowance | Yes | Yes |
| Family allowances | No | No |
| Exceptional bonus, 13th month | Yes | Yes (specific scale for arrears) |
When you are offered a package, ask for the breakdown: base salary, contributory bonuses, exempt allowances. A higher base salary is worth more than an allowance of the same amount: it counts for the pension, leave pay and the computation of raises.
Negotiating: talk net, ask the right questions
- Talk net. That is the figure that matters to you. If the company reasons in gross, convert with the calculator before answering.
- Ask for the detail: base, bonuses, allowances, 13th month, frequency of raises.
- Compare like with like: same trade, same experience, same wilaya. Gaps between Algiers and an inland wilaya can exceed 20% for the same role.
- Think total: complementary health cover, transport, meals, remote work, training, hours. A 55,000 net offer with transport and meals can be worth more than a 60,000 offer.
- For a first job, the experience gained often outweighs a 5,000-dinar gap. But never go below the SNMG or below what the ad announced.
Frequently asked questions
Is the SNMG gross or net?
Gross. The DZD 20,000 SNMG gives DZD 18,200 net after the 9% CNAS contribution, with no IRG.
How do I quickly convert gross to net?
Remove 9% for CNAS, then apply the IRG scale to the remainder if it exceeds DZD 30,000. As a rule of thumb, net is between 74% and 91% of gross depending on the salary level. The calculator on this page does the exact computation.
Why did my IRG go up when my salary did not change?
Check for salary arrears or an exceptional bonus paid the same month: they are taxed on a specific scale. Otherwise, ask your payroll department for the computation sheet.
Are meal and transport allowances taxable?
No, within the limits set by regulation: they bear neither CNAS contributions nor IRG. Above the ceilings, the excess becomes taxable again.
Why do Chghol jobs display net rather than gross?
Because that is the figure you receive. Showing net avoids disappointment at the first payslip and lets you compare offers honestly.
How do I check that my employer declares me to CNAS?
Log in to the CNAS insured-person portal (El Hanaa) or visit the agency with your social-security number: your contribution periods are listed there. If you have not been declared, the labour inspectorate can be contacted.
Official sources
- Presidential decree No. 20-137 of 1 June 2020 setting the SNMG — Official Journal
- Direct Tax Code, article 104 (IRG scale) — Directorate-General of Taxes
- National Social Insurance Fund for Employees (CNAS) — contribution rates and insured-person portal
- Law No. 90-11 of 21 April 1990 on labour relations
Texts consulted at the update date of the article.