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

Gross bonus = base 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?

Yes – unjustified absences reduce the base salary used in the calculation and may lower the performance rate awarded at appraisal.

Salary calculators

Performance Bonus Calculator

Calculate the quarterly performance bonus for Algerian public-sector employees after social security and IRG deductions

Per official rate schedules · 2026

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Base salary

Your monthly base salary as shown on your pay slip

Performance rate

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

Year

Net bonus (quarter)

33,169DA

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 = base 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).

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

Frequently asked questions

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This tool calculates the performance bonus (prime de rendement) for Algerian civil servants. Paid every quarter, it is based on the employee's base salary multiplied by the performance rate assigned after their quarterly appraisal. Enter your base salary and your rate to see the net amount.

Gross bonus = base salary × performance rate × 3 months, then 9% social security and 10% IRG are withheld. Example: a base 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.