Guide to CASNOS 2026: contributions, deadlines, benefits and penalties

Article 14 of décret exécutif 15-289 sets the rate at 15%, split into two equal halves: 7.5% for social insurance and 7.5% for retirement. The rate has been codified since 2015, and décret 26-257 restated it unchanged in 2026.

The rate applies to an annual base that the member declares themselves, but which sits between two limits: it cannot be lower than the annual amount of the SNMG (guaranteed national minimum wage) and cannot exceed 20 times that amount. Since the SNMG is 24,000 DA a month in 2026, the limits are as follows:

• First year of activity: the base is set at the annual amount of the SNMG, that is 288,000 DA in 2026, so the contribution is 43,200 DA.
• The forfait (flat-rate) regime: the base is a percentage of turnover, 25% for goods and production activities and 35% for services.
• Auto-entrepreneur: they may, exceptionally and by their own choice, pay a flat 24,000 DA a year instead of the 15% rate. This option follows from the auto-entrepreneur status itself, and is not a discount for low turnover. The auto-entrepreneur calculator combines this option with the IFU flat tax in a single estimate.

Work out your annual contribution

Calculate the annual social contribution for self-employed workers (CASNOS) by declaration scheme

CASNOS

The mistake members make most often is to run together three entirely different deadlines, each with its own text and its own sanction:

The activity declaration is at the same time the application to join, under article 10 of loi 83-14 as amended by loi 04-17: no separate step is needed. The 31 January and 30 June dates come from articles 14 and 15 of décret exécutif 15-289, which neither of the two later amendments touched.

Décret exécutif 26-257, published in 2026, rewrote article 14, and many read the 15% rate and the SNMG-indexed limits as brand new rules. In fact they are already in the founding 2015 text, and the new decree restated them word for word.

• What did not change: the 15% rate and its split, the minimum and maximum base, the first-year base, and the 25% and 35% ratios of the forfait regime.
• What décret 24-49 brought in 2024: operating income as the basis of the régime réel, the 24,000 DA auto-entrepreneur option, and the requirement for an attestation de mise à jour before an activity can be struck off.
• What really changed in 2026: the reassessment floor introduced by the 2024 decree was removed and replaced by a new rule – from the third year of activity, the annual contribution cannot be lower than the average contribution of members carrying on the same activity in the same wilaya.

Article 7 of loi 83-14, as rewritten by loi 04-17, provides that failing to declare an activity gives rise to a penalty of 5,000 DA, raised by 20% for every month of delay, that is a further 1,000 DA a month. The clock starts on the eleventh day after the activity began, since article 6 allows ten days to declare.

This is the activity-declaration penalty alone, not the late-payment surcharges on the annual contributions. The late-declaration penalty calculator estimates the first of those only.

Estimate the late penalty

Estimate late activity-declaration penalties; annual contribution payment surcharges are excluded.

CASNOS

For arrears, articles 16 and 17 of décret exécutif 15-289 offer a standing solution: a payment schedule (échéancier) for the annual contribution in certain branches or sectors, set by ministerial order, and a payment schedule for past contributions for members in debt, on terms likewise set by order. Article 22 adds that a member in debt, and their eligible survivors, keep the benefits in kind provided they pay the current year's contribution and sign up to a schedule for the earlier ones, and that breaking that schedule suspends those benefits immediately. The penalty-waiver campaigns announced from time to time, on the other hand, are one-off measures: check their terms and their duration with the CASNOS agency, and do not treat them as a standing right.

Article 6 of décret exécutif 15-289 sets the annual invalidity pension at 80% of the contribution base provided for in article 14. Article 5 requires that the person has not yet reached retirement age and has been a member for at least one year. The invalidity pension calculator estimates the amount and does not decide entitlement.

Estimate the invalidity pension

Estimate the disability pension for self-employed workers affiliated with CASNOS

CASNOS

The death capital is equal, under article 8, to that same contribution base, that is one full year of it, and is shared among the eligible survivors (ayants droit). The death capital calculator splits it equally between them, which is the CASNOS portal's own sharing rule.

When the holder of a CASNOS pension dies, part of it passes to their eligible survivors. Décret exécutif 15-289, however, contains no article setting either the categories of survivor or the reversion rates for non-salaried workers: its article 1 does no more than lay down the particular conditions under which loi 83-12 on retirement applies to them, so that law's general rules are what govern.

The categories the survivor's pension calculator uses – the spouse, the children and the ascendants – and the percentages it applies come from the official CASNOS portal, not from any text specific to non-salaried workers found in this review, so treat the result as an estimate and ask the fund to confirm it.

Estimate the survivor's pension

Calculate the survivor's pension distributed among the beneficiaries of a deceased CASNOS retiree

CASNOS

The commonest mistake here is to assume that the CASNOS retirement age is the same as the one at the National Pension Fund (CNR, Caisse nationale des retraites). It is not: article 9 of décret exécutif 15-289 sets it at 65 for men and 60 for women, five years higher than the 60/55 that applies at the CNR.

The second difference is the calculation base. Article 10 provides that the base for the retirement pension is the average of the contribution bases of the ten best years, whereas the CNR uses the average of the five best-paid years or of the last five years.

The CASNOS retirement pension calculator estimates the monthly amount and warns you if you have not yet reached the legal age. To compare with the scheme for salaried workers, use the CNR retirement pension calculator.

Estimate your CASNOS pension

Estimate a self-employed pension or allowance before deductions and CASNOS entitlement validation.

CASNOS

Since 1 January 2024, décret exécutif 24-49 has added a paragraph to article 15: striking off any activity or profession with the competent bodies and administrations is subject to producing an attestation d'affiliation et de mise à jour (a membership and up-to-date certificate), or an attestation d'échéancier de paiement for the contributions, issued by the fund. Anyone who wants to close their trade register entry or their auto-entrepreneur card must therefore settle their position with CASNOS first, or obtain a payment schedule.

• Work accidents and occupational diseases: that scheme does not extend to non-salaried workers, and CNAS, the fund for salaried workers, administers it.
• Unemployment insurance: it is for salaried workers and administered by CNAC, the national unemployment insurance fund, so a non-salaried worker whose activity stops gets no unemployment benefit.
• The daily maternity cash allowance: article 2 of décret 15-289 opens the right to benefits in kind, that is the cost of care and of the birth. As for the cash daily allowance that loi 25-08 extended in 2025, we found no text extending it expressly to non-salaried women, so ask CASNOS before counting on it.
• The eligibility decision: every figure here and in the calculators is a rough estimate, and only the fund validates the periods and the bases and sets the final amount.