How is the performance bonus calculated in the Algerian civil service?

Gross bonus = reference statutory salary × performance rate × 3 months (paid each quarter). Then 9% social security and 10% IRG are withheld to arrive at the net amount.

What is the performance rate?

Under Executive Decree 10-134, the performance bonus is set at a variable rate of 0 to 30% of pay based on the quarterly appraisal, and is paid each quarter. Note: some employee categories receive separate allowances (e.g. a common-services allowance at 25% or 40%) paid monthly – these are distinct from the performance bonus.

When is the performance bonus paid?

It is paid every three months (quarterly) – four times a year – following the appraisal by the line manager.

Is the performance bonus taxable?

Yes. A 9% social security contribution is withheld first, then IRG at 10% is applied to the remaining amount, as it is treated as a non-monthly bonus.

Do absences reduce the bonus?

The reference salary and rate depend on assessment and applicable rules; this tool does not automatically adjust for absences. Use payroll-validated inputs.

Performance Bonus Calculator – Algeria 2026

Reference statutory salary

DA

Use the statutory salary base used for the bonus on your payslip, not net pay or automatically basic salary alone.

Performance rate

%

Variable rate from 0 to 30% of pay, set by quarterly appraisal (Executive Decree 10-134)

Year

Net bonus (quarter)

—

Enter your figures and your result appears here instantly.

Net bonus (quarter)82%

Social security (9%)9%

IRG income tax (10%)9%

Gross bonus (quarter)40,500DA

Social security (9%)-3,645DA

IRG income tax (10%)-3,686DA

Total deductions-7,331DA

Net bonus (quarter)33,169DA

Monthly average11,056DA

Annual net bonus132,676DA

Gross bonus (quarter)40,500DA

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How it works

Gross bonus = reference statutory salary × performance rate × 3 months.
Withhold 9% social security, then 10% IRG on the remainder.
Net bonus = gross − social security − IRG, paid each quarter.

Sources: Official Gazette (civil service) · CNAS · General Directorate of Taxes (DGI).

Data last reviewed: 2026-09-20

Hsabet is not affiliated with any of these official organizations – cited for reference only.

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About this tool

This tool estimates the common-corps bonus under decree 10-134, at 0–30%. Enter the reference statutory salary and payroll-approved rate. Other corps may have different rates or rules.

Gross bonus = reference statutory salary × performance rate × 3 months, then 9% social security and 10% IRG are withheld. Example: a reference statutory salary of 45,000 DA at a 30% rate gives a gross bonus of 40,500 DA and a net bonus of approximately 33,169 DA per quarter.