DAS: the yearly statement of salaries and employees to CNAS
The DAS (déclaration annuelle des salaires et des salariés) is the named statement every employer sends to CNAS, the salaried workers' social insurance fund, each year: the list of its employees, with the salaries paid to each one quarter by quarter and the contributions paid. It is due within 30 days after the end of the year, so by the end of January for the year just ended, through the CNAS e-declaration portal. Without it, no up-to-date certificate.
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In short
- Body
- CNAS (National Social Insurance Fund for Salaried Workers)
- Who
- Every employer that paid salaries during the year
- Deadline
- 30 days after the end of the year (end of January)
- Content
- Each employee's salaries by quarter and the contributions paid
- Where
- CNAS e-declaration portal
Contents
What this form is for
During the year, you declare and pay contributions as a whole, every quarter or every month. The DAS sums up the year, employee by employee. It lets CNAS credit each insured person with the salaries they paid contributions on, which counts for their rights, and check that the contributions paid match the salaries declared.
It also affects your own standing: a missing DAS is enough to make your account "not up to date", and so to block the CNAS up-to-date certificate that public tenders ask for.
- after the end of the year to file the DAS
- 30 days
- salaries are broken down by quarter
- 4 quarters
- standard overall contribution rate
- 34.5%
- per employee paid during the year, even one who left
- 1 line
What the DAS contains
| Part | Information |
|---|---|
| Employer | CNAS employer number, company name, address, year declared |
| Each employee | Social security number, surname and first names, start date and, where relevant, leaving date |
| Salaries | Salary subject to contributions paid for each quarter of the year |
| Contributions | Amount of contributions paid on those salaries |
Who must file it
Every employer registered with CNAS that paid at least one person during the year:
- a company (SARL, EURL, SPA, SNC) with employees, including a salaried manager;
- a trader, craftsperson or liberal professional who has hired staff;
- an employer that only had an employee for a few months: the DAS covers the quarters in which they were paid.
Every employee paid during the year appears in the DAS, including one who left during the year, part-time staff and an employee on probation.
If your business is registered as an employer but paid no salary during the year, ask your CNAS office which return to file so that your account stays up to date.
Documents to attach
Filled-in example
Fictitious example: "EURL Cèdre Services (example)" has two employees in 2026. Field names are indicative: follow the portal screens. All data is made up.
Fictitious data, for illustration
DAS (CNAS yearly salary return)
- Employer
- EURL Cèdre Services (example), employer number XXXXXXXXXX (fictitious)
- Year declared
- 2026
- Employee 1
- MERABET Lina (example), full year, 45,000 DA a month
- 135,000 DA per quarter, 540,000 DA for the year.
- Employee 2
- KACI Walid (example), started 01/07/2026, 36,000 DA a month
- Nothing in Q1 and Q2, 108,000 DA in Q3 and Q4: 216,000 DA.
- Q1 total
- 135,000 DA
- Q2 total
- 135,000 DA
- Q3 total
- 243,000 DA
- Q4 total
- 243,000 DA
- Total salaries for the year
- 756,000 DA
- Contributions paid (34.5%)
- 260,820 DA
- 189,000 DA employer, 68,040 DA employees, 3,780 DA social welfare.
- Filing date
- 20/01/2027
- No later than 30/01/2027.
Simple check before sending: each quarterly total in the DAS must equal the salary declared in the contribution return for the same quarter.
Filling it in, step by step
- 1
List the year's employees
Everyone who was paid, still employed or gone, with their social security number and start and leaving dates.
- 2
Group salaries by quarter
From the payroll book, add up each employee's salary subject to contributions for each quarter.
- 3
Reconcile with your returns
Quarterly totals must match the contribution returns filed and the payments made.
- 4
Log in to the portal
Open your employer account on the CNAS e-declaration portal and choose the DAS.
- 5
Check, correct, file
Check each line, enter or import the data, then confirm before the end of January.
- 6
Keep the filing receipt
Keep it with your salary records: it proves filing and you will need it for the up-to-date certificate.
- 7
Prepare form G n°29
With the same figures, prepare the yearly salary statement to file with the tax office before 30 April.
Where to file it
On the CNAS e-declaration portal
The DAS is sent electronically. The CNAS e-declaration portal offers review and then filing of the yearly statement of salaries and employees: you check the pre-filled or imported data, correct it, then confirm.
According to the CNAS e-declaration guide, filing by file upload uses two files: a header file (the employer) and a detail file (one line per employee), named following the rule in the guide. If the portal shows "DAS EXISTANTE", this year's return is already recorded on your account.
If something goes wrong
The CNAS office of your wilaya helps if online filing fails or if an employee does not yet have a social security number. Keep the filing receipt: you will need it for the up-to-date certificate.
Having the DAS prepared
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.
Two ways to get it done
This guide is all you need to do it yourself. Neuron does not do bookkeeping or routine tax and social returns; we can, however, provide your registered address.
1I do it myself
The free guide
Everything you need is on this page: documents, deadlines, a filled-in example.
Free
Follow the guide2An address for your head office
Domiciliation in Dely Brahim
Your registered office in Algiers, with a 1 or 2 year notarised contract and your mail received.
6,000 DA/ month
Register my company
Deadlines
The DAS is due within 30 days after the end of the calendar year, so no later than 30 January for the year just ended. CNAS runs information campaigns about it early in the year.
| Obligation | Deadline | Reference |
|---|---|---|
| Registering each employee | 10 days after hiring | Law 83-14, article 10 |
| Contributions, fewer than 10 employees | 30 days after each quarter | Law 83-14, article 21 |
| Contributions, more than 10 employees | 30 days after each month | Law 83-14, article 21 |
| DAS for the past year | 30 days after the end of the year | Law 83-14, yearly return |
| G n°29 (tax office) | Before 30 April | Direct Tax Code, article 75 |
At year end, the DAS deadline falls at the same time as the Q4 contribution return (for fewer than 10 employees). Prepare both together: the Q4 figures are used in both.
Common mistakes
- Leaving out an employee who left during the year: the DAS covers everyone paid in the year.
- Declaring totals that do not match the year's quarterly or monthly returns.
- Including the majority manager: they are self-employed and pay CASNOS.
- Confusing the DAS (CNAS, end of January) with G n°29 (tax office, 30 April), and filing only one of them.
- Getting one digit of a social security number wrong: the salaries are then not credited to the right person.
- Waiting until the last day: a portal access problem is then enough to make you late.
Frequently asked questions
What is the DAS deadline?
30 days after the end of the year, so no later than 30 January for the past year. The 2026 DAS is due by 30 January 2027.
I hired my first employee in November: do I file a DAS?
Yes. It will only contain that employee and the quarters in which they were paid, here Q4.
Are the DAS and form G n°29 the same thing?
No. The DAS goes to CNAS within 30 days after the end of the year. G n°29 goes to the tax office before 30 April. Both cover the year's salaries, and their amounts must be consistent.
Should my SARL's manager appear in the DAS?
Only if they are salaried, meaning a minority or non-partner manager paid by the company. The majority manager pays CASNOS and does not appear in it.
What happens if I file the DAS late?
A late penalty under law 83-14, which increases with the length of the delay, and an account "not up to date" that blocks the up-to-date certificate. File as soon as you can.
Can a filed DAS be corrected?
The portal shows "DAS EXISTANTE" if the year's return is already recorded. For a correction, contact your CNAS office with documents supporting the right amount.
Can Neuron prepare the DAS?
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.
Legal basis (4 texts)
Requires the employer to send CNAS, within 30 days after the end of each year, a named statement of salaries and employees, by quarter, with the amount of contributions paid. Also provides for late penalties.
Official sourcesContributions are declared and paid within 30 days after each quarter (fewer than 10 employees) or each month (more than 10 employees).
Official sourcesAt the standard rate, 34.5% of the contribution salary: 25% employer, 9% employee, 0.5% social welfare.
Official sourcesSeparate tax obligation: the yearly statement of salaries paid (G n°29) is filed with the tax office before 30 April.
Official sourcesOfficial sources (6)
- [1]CNAS, employer section (yearly return within 30 days, law 83-14, rates)
- [2]CNAS, digital services (review and filing of the yearly statement of salaries and employees)
- [3]CNAS, e-declaration portal
- [4]CNAS, e-declaration guide (filing the DAS by file upload)
- [5]Government public services portal: checking and filing the DAS
- [6]DGI tax calendar: statement of wages and salaries (G n°29)
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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