In Algeria, social security forms an integral part of the immediate environment for workers and their families, mandated for all investors regardless of nationality. The National Social Security System comprises the following entities:
- CNAS: The National Fund of Social Insurance for Employees, responsible for managing coverage for salaried individuals.
- CASNOS: The National Fund of Social Insurance for Non-Employees, tasked with providing social coverage for non-salaried individuals.
- CNR: The National Retirement Fund, overseeing retirement benefits for employees.
- CNAC: The National Unemployment Insurance Fund, administering unemployment benefits.
Currently, two institutions, CNAS and CASNOS, represent social security within the One-Stop Shop of the Algerian Investment Promotion Agency (AAPI), aimed at supporting investors.
Legal and Regulatory Framework: The legal and regulatory framework governing social security in Algeria includes the following laws:
- Law No. 83-11 of July 2, 1983, pertaining to social insurance.
- Law No. 83-12 of July 2, 1983, concerning retirement.
- Law No. 83-13 of July 2, 1983, addressing workplace accidents and occupational diseases.
- Law No. 83-14 of July 2, 1983, outlining the obligations of taxpayers regarding social security.
- Law No. 08-08 of February 23, 2008, related to social security litigation.
Affiliation with CASNOS is a legal requirement for any individual wishing to engage in self-employment.
Natural persons and associated partners of legal entities conducting independent professional activities, even without any salaried staff.
The declaration of activity must be submitted within 10 days from the commencement date.
Taxable persons and affiliates can access a declaration form and contribution rates via the CASNOS website.
Failure to submit an activity declaration incurs penalties, including a late payment fee of 5,000 AD and 20% per month of delay, as outlined in Article 7 of Law 83-14.
Note: CASNOS has introduced an online declaration portal for investors, facilitating various processes such as checking their Fund status, ordering documents like the update certificate, and declaring new activities along with annual contribution rates.
Required Documents:
- Affiliation Certificate: For investors conducting independent activities.
- Affiliation and Update Certificate.
- Certificate of Activity Cessation.
Penalties for Non-payment:
Investors failing to pay their annual contributions within the specified period (between January 2 and June 30) will face penalties.
Shop or the CASNOS antenna corresponding to the activity location within 10 days of its inception. The file should include:
For Natural Persons:
- Employer’s birth certificate.
For Legal Persons:
- Birth certificate for Algerian investors and a copy of the passport for foreigners.
- Copy of the status.
All legal and natural enterprises are required to have an employer number if they employ at least one (01) employee. The CNAS is a social security institution for employees. It covers salaried employees, their families (ascendants and descendants) and inactive persons. Social security for employees includes the management of social insurance service (sickness, maternity, invalidity, death) as well as accidents at work and professional diseases.
- Law No. 83-14 of July 2, 1983 relating to the obligations of taxable persons in matters of social security;
- Law No. 04-17 of November 10, 2004 amending and supplementing Law No. 83-14 of July 2, 1983 relating to the obligations of taxable persons in terms of social security.
Employer
An employer is any natural or legal person who employs one or more workers, regardless of the legal nature of the employment relationship, its duration and form, in exchange for a salary.
The employer is responsible for making the following declarations:
- Activity Declaration: Within ten (10) days of hiring the first employee.
- Employee Declaration: Within ten (10) days of the date of hiring each employee.
- Contribution Declaration: Within thirty (30) days following the end of the relevant month if the employer employs more than nine (9) employees, or within thirty (30) days following the end of the relevant quarter if the employer employs fewer than ten (10) employees.
Employers’ Obligations:
- Employers play a crucial role in ensuring compliance and recovery of contributions. Within specified timeframes, they are required to:
- Submit the declaration of activity.
- Initiate the affiliation process for employed workers.
- Provide salary and employee declarations.
- Fulfill contributions payments, including their share, the employee’s share, and those allocated to social works.
- CNAS has introduced an online platform for employers, offering convenient access to the CNAS affiliation certificate through its “EL HANAA” portal. This service provides insured individuals with several benefits, including:
- Prompt tracking of service requests (in-kind or cash) and other relevant information.
- Access to the social security registration number.
- Visibility into coverage rates.
- Receipt of notifications in case of medical refusal.
- Receipt of notices for medical and other services.
This initiative ensures that affiliation certificates issued by CNAS are recognized and valid for employers, public administrations, and local authorities. To verify the authenticity of the document, users can utilize the “Check a Certificate of Affiliation” link.
Declaration of Activity
Investors are required to declare their situation to the Social Security Agency in the district where the company is located within 10 days from the date of hiring at least one employee. This declaration must be accompanied by a file containing the necessary documents.
Upon submission of the required documents, the investor will receive an employer number. Additionally, upon request, a password will be issued to the investor. These credentials, comprising the employer number and password, will be utilized to access the online services provided by the Social Security Agency.
The user is solely responsible for any activities conducted through their account, including the use of information, messages, or any operations performed.
The National Fund of Social Insurance for Salaried Employees (CNAS) has established an online portal exclusively for employers. This portal can be accessed via http://télédéclaration.cnas.dz . Through this platform, employers have the opportunity to fulfill various social security obligations electronically.
Some of the features offered by this portal include:
- Employees’ Declaration: Employers can electronically transmit information about new employees through this platform. This streamlined process simplifies and accelerates reporting and payment, offering a more efficient solution.
- Contribution Base Declaration (CBD): This step is crucial for employers in determining the social security contributions of their employees. As per current regulations, employers are mandated to declare and remit social security contributions to the wilaya agency to which they are affiliated. The declaration must be submitted within thirty (30) days according to the following schedule:
- Quarterly if the employer employs fewer than ten (10) employees.
- Monthly if the employer employs ten (10) or more employees.
- Annual Declaration of Wages and Employees (ADW): Employers are obligated to submit a nominal declaration of wages and employees (ADW) to the collection agency (CNAS Agency) within 30 days after the end of each calendar year. This declaration outlines the remuneration received between the first and last day of the year, categorized by quarter, along with the corresponding amount of contributions owed.
- Verification of CNAS Update Certificate:
Employers can verify CNAS updates online through the portal. This certificate confirms that the employee is compliant with social security obligations.
- E-payment of Contributions and CNAS Update:
Employers can electronically remit contributions and update CNAS information through the online portal provided by the Social Security Agency. This portal enables employers to manage all their social security obligations efficiently and conveniently.
- Certificate of Employer’s Affiliation:
The employer’s affiliation certificate to CNAS is crucial for documentation purposes. To obtain this certificate, the investor must personally visit the CNAS agency and submit a formal request. This certificate officially confirms the employer’s affiliation with CNAS.
- Certificate of Staff Change:
In compliance with Executive Decree No. 22-303 dated September 8, 2022, regarding investment monitoring and measures for non-compliance with obligations and contractual commitments, investors are required to submit a certificate of staff change issued by CNAS to the Agency. To fulfill this obligation, investors must visit CNAS agencies to apply for a certificate indicating any variations in the number of employees. This certificate is essential for entering the operational phase and meeting the requirements outlined in the decree.
- Declaration of Activity
- Birth certificate No. 12 or a copy of the manager’s or owner’s S12
- Copy of either the Trade Register or the Creation Decision, or the Craft Licence or Card
- Copy of the company’s statutes
- Copy of tax registration card
- Copy of the Statistical Identification Number (SIN)
- Deed of ownership or lease
- Copy of bank identity statement (RIB) and/or postal identity statement (RIP)