Registering as an employer with CNAS: your activity and your staff

As soon as you hire your first employee, you must declare your activity as an employer to the CNAS office of the wilaya (province) where the business is located, within 10 days, using the activity declaration form (IM-03). Each employee must then be registered within 10 days of being hired. At the standard rate, contributions are 34.5% of the contribution salary: 25% paid by the employer, 9% withheld from the salary and 0.5% for social welfare.

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In short

Body
CNAS (National Social Insurance Fund for Salaried Workers)
Form
Activity declaration IM-03, in 2 copies
Activity declaration
10 days after the first hire
Registering each employee
10 days after they are hired
Overall rate
34.5% (25% employer, 9% employee, 0.5% social welfare)
Contents

What this form is for

There are two parts. The activity declaration registers your business as an employer with CNAS. The registration request then enrols each employee, so that they are covered and the contributions paid are credited to them.

You must declare every person you pay, whatever the amount and form of their pay. Once registered, you declare and pay contributions every month or every quarter, and each year you send the annual declaration of salaries and employees (DAS).

for the activity declaration after the first hire
10 days
to register each new employee
10 days
standard overall contribution rate
34.5%
to declare and pay after each month or quarter
30 days
ShareRateAmount
Employer25%10,000 DA
Employee (withheld from salary)9%3,600 DA
Social welfare0.5%200 DA
Total34.5%13,800 DA
Split on a contribution salary of 40,000 DA (example)

Who must file it

Every employer, from the first employee:

  • a company (SARL, EURL, SPA, SNC...) that hires, including to pay a salaried manager;
  • a trader, craftsperson or liberal professional working as an individual who takes on staff;
  • any other organisation that pays staff.

As long as you work alone, with no employee, there is no activity declaration to make to CNAS: only CASNOS concerns you.

Documents to attach

11 documents0 / 11

Filled-in example

Fictitious example: 'SARL Atlas Conseil (example)' hires its first employee on 02/11/2026. Field names are indicative: follow the exact order of the official IM-03 form.

Fictitious data, for illustration

CNAS employer registration (IM-03)

IM-03
Company name
SARL Atlas Conseil (example)
Legal form
SARL
Registered office address
Dely Brahim, Algiers (example of a domiciled office)
Main activity
Management consulting (example)
Trade register number
16/00-0000000 B 26 (fictitious)
NIF
XXXXXXXXXXXXXXX (fictitious)
Copy it from the tax registration card.
NIS
XXXXXXXXXXXXXXX (fictitious)
Copy it from the ONS identification notice.
Manager
HADDAD Yacine (example)
Activity start date
05/10/2026
Date of first hire
02/11/2026
The 10-day period starts from this date.
Number of employees
1
Bank details
Company RIB (fictitious)
Employee's contribution salary
40,000 DA
That is 10,000 DA employer share, 3,600 DA employee share and 200 DA social welfare.

Deadlines in this example: activity declaration and the employee's registration by 12/11/2026 at the latest. With 1 employee, contributions are quarterly: those for the fourth quarter of 2026 must be declared and paid by 30/01/2027.

Filling it in, step by step

  1. 1

    Prepare the company identifiers

    Trade register extract, NIF, NIS, articles of association, declaration of existence and bank details. Without the NIF and NIS, the file is incomplete.

  2. 2

    Fill in the IM-03 in 2 copies

    Download the form from the CNAS website. Enter the company's identity, activity, start date and the date of the first hire.

  3. 3

    Draw up the list of employees

    One line per employee, with their registration request and documents: birth certificate n° 12 or S12 if not registered, family record if married.

  4. 4

    File within 10 days

    At the CNAS office of the company's wilaya, or start with employer registration on the e-declaration portal.

  5. 5

    Activate your online account

    With your employer number, open your e-declaration account: you will use it for every later return.

  6. 6

    Register each new hire

    For every hire, a registration request within 10 days, even during the probation period.

  7. 7

    Declare and pay contributions

    Within 30 days after each quarter if you have fewer than 10 employees, after each month above 10.

  8. 8

    Send the DAS every year

    The annual declaration of salaries and employees goes out within 30 days after the end of the year.

Where to file it

At the office

The activity declaration file is filed at the CNAS office of the wilaya where your business is located. Ask for one copy of the form to be returned to you with the receipt stamp.

Online, on the e-declaration portal

The CNAS e-declaration portal offers online employer registration. Once registered, you use it to declare contributions, staff movements (arrivals and departures) and the DAS.

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. To hand over the whole business setup, 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 ways to get it done

Do it yourself with this guide, or hand us the whole setup file.

  1. 1I do it myself

    The free guide

    Everything you need is on this page: documents, deadlines, a filled-in example.

  2. 2We handle everything

    Full support

    We follow every setup step: 50,000 DA for a sole trader, 60,000 DA for a company, 10,000 DA less if your address is with Neuron.

    From 40,000 DA

    Start my setup

Deadlines

ObligationDeadlineReference
Employer activity declaration10 days after the first hireCNAS, employer file
Registering each employee10 days after they are hiredLaw 83-14, article 10
Contributions, fewer than 10 employeesDeclare and pay within 30 days after each quarterLaw 83-14, article 21
Contributions, more than 10 employeesDeclare and pay within 30 days after each monthLaw 83-14, article 21
Annual declaration of salaries and employees (DAS)30 days after the end of the yearCNAS
Employer deadlines

Before taking action over unpaid contributions, the fund sends a formal notice giving 30 days to put things right. After that, it can start enforced recovery.

Common mistakes

  • Waiting for the end of the probation period to declare an employee: the 10-day period starts from the hire.
  • Not declaring a part-time or low-paid employee: every paid person must be declared.
  • Choosing the wrong fund for the manager: majority manager with CASNOS, paid minority or non-partner manager with CNAS.
  • Using the wrong frequency: quarterly below 10 employees, monthly above.
  • Forgetting the DAS, due within 30 days after the end of the year.
  • Not declaring departures and other staff movements.
  • Filing an incomplete file, without the NIS or tax card: it may be turned away at the desk.

Frequently asked questions

Do I have to declare an employee during the probation period?

Yes. The registration request is due within 10 days of hiring, probation period included.

I work alone: do I need to register with CNAS?

No. Without employees, there is no activity declaration to make to CNAS. You contribute for yourself to CASNOS.

Our manager is not a partner: does CNAS apply?

In principle, yes. A non-partner or minority manager paid by the company is treated as an employee: the company declares them and registers them with CNAS.

Do I declare monthly or quarterly?

With fewer than 10 employees, every quarter. With more than 10, every month. In both cases, you have 30 days after the end of the period to declare and pay.

Can everything be done online?

The CNAS e-declaration portal allows employer registration, then the declaration of contributions, staff movements and the DAS. The wilaya office still handles paper files.

Are there reductions on employer charges?

Yes, reductions on the employer share exist for some hires, notably job seekers and people with disabilities. You apply to CNAS with a dedicated form.

What are the risks of being late?

The employee can be registered automatically after an inspection, and late penalties apply. For unpaid contributions, the fund sends a 30-day formal notice before enforced recovery.

Can Neuron fill in the IM-03?

No. 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.

Official sources (6)

  1. [1]CNAS, employer section (deadlines, documents, rates, law 83-14)
  2. [2]CNAS, form IM-03: activity declaration
  3. [3]CNAS, e-declaration portal
  4. [4]CNAS, guide to online employer registration
  5. [5]CNAS, reductions on contribution rates
  6. [6]CNAS, request for a reduction of the employer share (Cot-32)

Written and checked by the Neuron Cowork team, Dely Brahim. Checked on . Our editorial policy

This is general information, checked on the date shown. Rules change: if in doubt, the official text cited prevails.

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