Contributions payable for the three Schemes are based on total compensations or earnings received by employees and assimilated within an annual maximum defined. This is to allow the calculation of contributions during each period of payment; this annual maximum is divided according to the frequency of payments (month, quarter). However, in order to respect the principle of annual maximum, the employer shall make an adjustment to reflect the contributions of all remuneration paid to each employee between the first and last day of the year. This is to avoid taking into account any allowance or bonuses paid between long intervals in order to comply with monthly ceiling for the corresponding amount. This also prevents from partial taking into account of salaries, which vary over the financial year, in the calculation of contributions.

To do so, in accordance with Art.26 of the Law 99-477 of August 2nd, 1999 on the Social Security Code, the affiliated employer is required to produce a Single Statement of Annual Salaries (DISA) to CNPS.

In addition, DISA aims at allowing with fairness and regularity:

    • The follow-up of workers' careers;
    • The updating of active employees file;
    • The opening and determination of workers' rights;
    • The regular archiving of employers-accounts.

Every year, DISA this mandatory document, shall be fully filled out and forwarded to the CNPS not later than, the end of the first quarter of the following year in the interests of workers and employers.

Note: For companies with IT resources, CNPS has developed a monograph that allows them to supply DISA on magnetic media (floppy disk).

Under section 30 of the aforementioned Act, the failure to produce the DISA at payment dates, gives rise to a 10% penalty payment of the monthly total amount of contributions owed by the defaulting employer.