The base is not your income
A self-employed person does not contribute on what they earned, but on a constructed base. Under the flat-rate regime that base is 25% of turnover for the sale of goods and 35% for services. Under the actual regime it is the declared net profit of the year before last, increased by the contribution already paid.
That last point often surprises: last year's contribution is added back to this year's base, because it had been deducted from profit. The calculator therefore provides a field for it.
A floor and a ceiling, both indexed
Whatever base is computed, it is brought back between two bounds set by reference to the national minimum wage: a floor equal to the annual minimum wage, and a ceiling equal to twenty times that amount. Below the floor the contribution stops falling; above the ceiling it stops rising.
This is why a craftsman with no activity still owes a contribution, and why a very high turnover eventually stops increasing the social charge. Both bounds appear in the result.
Where the contribution goes
The overall 15% rate splits into two equal halves: 7.5% for pension and 7.5% for social insurance — sickness, maternity, disability, death. The calculator separates the two, because they do not open the same rights and the first governs your future pension.
Payment is annual, with instalments available. The monthly and quarterly figures shown are there to help you set money aside, not because the fund calls them at that rhythm.
Frequently asked questions
Read next
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- After registration: the calendar that costs more than the fees
A figure that surprises you?
A calculator gives an order of magnitude, not a decision. If the gap with your actual situation puzzles you, the first one-hour consultation is free.