Madagascar Social Contributions Guide 2026

Overview — CNaPS Social Security System

The Caisse Nationale de Prévoyance Sociale (CNaPS) is the statutory social security institution in Madagascar. It was established by Law No. 67-025 and operates under the Ministry of Labour, Employment and Social Laws. CNaPS manages several branches: old-age pensions, disability and survivor pensions, occupational health and safety, work accident insurance, and family allowances. All employees and employers in the formal sector are required to contribute. The self-employed may contribute voluntarily. Contributions are calculated on gross monthly salary up to a ceiling (plafond) fixed by decree. For 2026, the contribution ceiling is MGA 4,000,000 per month, meaning salary above this amount is not subject to CNaPS contributions.

Contribution Rates — 9% Employee + 13% Employer

The combined CNaPS contribution rate is 22% of gross salary, split between the employee and employer. Contributions are capped at the monthly earnings ceiling:

• Employee contribution — 9% of gross salary (capped at MGA 4,000,000/month)
• Employer contribution — 13% of gross salary (capped at MGA 4,000,000/month)
• Total — 22% of capped salary

The maximum monthly contribution per employee is MGA 360,000 (employee) + MGA 520,000 (employer) = MGA 880,000. Contributions are allocated across CNaPS branches: old-age pension (approximately 10% combined), disability and survivor pensions (2%), work accidents (2%), health insurance/OSMIE (4%), and family benefits (4%). Exact allocations are set by CNaPS regulations.

Health Insurance — OSMIE

Part of the CNaPS contribution funds the health insurance scheme known as OSMIE (Organisme de Santé et de Médecine du Travail et d'Assurance Maladie des Salariés). This provides basic health coverage for employees and their dependants including medical consultations, hospitalisation, maternity care, and prescription medicines. Employees and their registered dependants can access healthcare at CNaPS-affiliated health centres and partner hospitals. The scheme covers up to 80% of medical costs for most treatments, with the patient paying the remaining 20% (co-payment). Dental and optical care are covered with limits. Employers may also provide complementary private health insurance for enhanced coverage.

Work Accident Insurance

CNaPS also administers the mandatory work accident and occupational disease insurance scheme. Employers pay contributions at rates determined by the risk category of the enterprise (typically 1–4% of gross salary). Higher-risk industries (construction, mining, manufacturing) pay higher rates. The scheme covers medical costs, rehabilitation, and compensation for temporary or permanent disability resulting from work accidents or occupational diseases. In the event of a fatal accident, the family receives a survivor's pension and funeral grant. Employers must report any work accident to CNaPS within 48 hours.

Registration & Compliance

Employers must register with CNaPS within 30 days of hiring their first employee. Registration requires the employer's NIF (tax ID), company registration documents, and employee identity documents. Each employee receives a CNaPS registration number. Monthly contribution declarations and payments must be submitted to CNaPS by the 15th of the following month. Late payment attracts penalties of 1% per month on the amount due. CNaPS conducts regular inspections of employer records. Failure to register employees or pay contributions can result in fines, interest charges, and legal action. Employers must maintain a CNaPS contribution register for each employee showing monthly salary, contributions, and payment dates.

FAQs

Are bonuses and overtime subject to CNaPS contributions?

Yes, all remuneration including basic salary, bonuses, commissions, overtime, and allowances are subject to CNaPS contributions, up to the monthly ceiling of MGA 4,000,000. Only certain statutory benefits (e.g., employer-provided housing) may be partially exempt.

Can I opt out of CNaPS if I have private insurance?

No, CNaPS contributions are mandatory for all employees and employers. Private insurance is supplementary and does not replace the statutory CNaPS obligations.

What happens to my contributions if I leave Madagascar?

If you leave Madagascar permanently, you may not be able to withdraw your CNaPS pension contributions (they remain in the system until retirement age). However, totalisation agreements with other countries may allow you to combine contribution periods for pension eligibility.

Disclaimer

This guide provides general information about Malagasy social security contributions for the 2026 tax year. Contribution rates, ceilings, and rules may change. Always consult with CNaPS or a qualified Malagasy labour advisor for advice specific to your situation. InvestmentKit does not provide tax or social security advice.