Niger CNSS Minimum Contribution Base Updated 2026

Legislative summary of changes 

Minimum base for CNSS contributions aligned to the SMIG

• The minimum base for calculating CNSS social security contributions is set at FCFA 42,000, aligned with the SMIG in force in Niger.
• No CNSS contribution may be calculated on a base lower than FCFA 42,000, even where an employee’s actual salary is below the SMIG.
• The rule applies to all employers and workers covered by the CNSS scheme.

Clarifications / legal context

• The guidance confirms application for the 2026 tax year and does not provide a deferred implementation date.

The alignment affects the contribution base only, not CNSS contribution rates.

Additional information and resources 

• Click here to access the official publication.
• Please refer to release note PSPDEV-27463 titled Calculation changes / Update of CNSS minimum base for more information.

Should you have any questions regarding the Niger CNSS minimum base increase, please feel free to visit our Support page for more ways to get in touch, or email us at support@payspace.com

The Deel Local Payroll Team