CASNOS yearly income return: contribution base and payment

The yearly return sets the amount of your contribution for the year. You tell CASNOS your contribution base, meaning the income from your activity, and back it with your tax or accounting documents. The fund then applies the 15% rate.

If you do not file, you no longer choose your base: the fund can set one for you, based on the previous year's base with an increase. Filing on time means you contribute on your real income, within the limits set by the decree.

The calculation in three steps

1. Take the business income shown in your tax or accounting documents.
2. If it is below 288,000 DA, the base is raised to 288,000 DA. If it exceeds 5,760,000 DA, it is capped at 5,760,000 DA.
3. Multiply the base by 15%: that is your yearly contribution.

Every person registered with CASNOS files their own return, every year, whether or not they earned money. This includes:

• traders operating as individuals;
• majority managers of a SARL and sole partners managing an EURL;
• partners in an SNC;
• craftspeople and farmers;
• liberal professions.

A year with no income must still be declared: you then contribute on the minimum base, i.e. 43,200 DA at the current minimum wage.

1. 1

   Gather the year's documents

   Tax returns, plus balance sheet and income statement if you have them. These are your supporting documents.

2. 2

   Work out your business income

   Take the income shown in these documents. If you are unsure what to include, ask your office before 1 March.

3. 3

   Apply the limits

   Below 288,000 DA, use 288,000 DA. Above 5,760,000 DA, use 5,760,000 DA. In between, keep your income.

4. 4

   Calculate 15%

   Multiply the base by 0.15, or use our CASNOS calculator.

5. 5

   File before 1 March

   Online if the service is open in your Damancom account, otherwise at the office. Attach your documents and keep proof of filing.

6. 6

   Pay before 30 June

   Pay the full contribution, or follow the payment plan granted to you. Keep the receipt.

7. 7

   Request the up-to-date certificate

   Once paid, request the certificate on Damancom or at the office: it proves you are in good standing.

Online: Damancom

The Damancom portal groups CASNOS online services, including requests for the up-to-date certificate. Log in to your account and check whether filing the return and paying your contribution are open for your file.

At the office

You can file and pay at the CASNOS office you belong to, with your supporting documents. Ask which payment methods are accepted and keep every receipt.

What Neuron does

Neuron only fills in business setup forms and does not do bookkeeping or routine returns: this guide is free and all you need to do it yourself. For setting up the business, full support costs 50,000 DA for a sole trader and 60,000 DA for a company, 10,000 DA less with domiciliation at Neuron (official fees excluded).

Two dates come back every year:

Farmers have a later payment deadline: check with your office.

• Declaring income below the yearly minimum wage to pay less: the base is raised to the 288,000 DA minimum anyway.
• Missing 1 March: the fund can then set your base itself, based on the previous year's base with an increase.
• Filing with no supporting documents: the base must be backed by tax or accounting documents.
• Believing a year with no activity means no return and no payment.
• Calculating with the old 32,400 DA minimum or an outdated minimum wage.
• Forgetting that each registered manager or partner files their own return and pays their own contribution.
• Requesting a payment plan while a previous year is still unpaid: you must be up to date first.