Mauritania Social Contributions (CNSS) Guide 2026

Overview — CNSS in Mauritania

The Caisse Nationale de Sécurité Sociale (CNSS) is the public body responsible for managing Mauritania's social security system. Contributions are mandatory for all employees in the formal sector. The system provides coverage for old-age pensions, disability, survivors' benefits, health insurance (assurance maladie), family allowances (allocations familiales), and work injury insurance (accidents du travail et maladies professionnelles). The contribution rates are set by law and applied to gross monthly salary, subject to a ceiling. Self-employed individuals may also contribute voluntarily.

Contribution Rates — Employee & Employer

The total CNSS contribution rate is 20% of gross salary, shared between the employee and employer:

• Employee contribution — 5% of gross salary (capped)
• Employer contribution — 15% of gross salary (capped)
• Total — 20% of capped salary

The contributions are broken down as follows: old-age pension (employee 1% + employer 6%), health insurance (employee 3.5% + employer 5%), family allowances (employer 3%), and work injury insurance (employer 1%). The monthly salary cap for CNSS contributions is approximately MRU 60,000 (subject to periodic adjustment). Contributions on earnings above the cap are not required, which means high earners contribute proportionally less.

Health Insurance (Assurance Maladie)

The CNSS health insurance scheme provides medical coverage for employees and their dependents. Coverage includes: outpatient consultations, hospitalisation, prescription medications, maternity care, dental care, and optical services. The scheme is funded by employee contributions of 3.5% and employer contributions of 5% of capped salary. Reimbursement rates vary by type of service. Employees must register with CNSS and obtain a social security card to access healthcare services. The health insurance scheme is one of the most valued benefits of formal employment in Mauritania.

Family Allowances

The family allowance (allocations familiales) is paid by the employer at 3% of gross salary and provides monthly benefits to employees with children. The allowance is paid for each child up to a maximum of 6 children, typically up to age 18 (or 21 if in full-time education). The monthly amount per child is set by CNSS and is relatively modest. To claim family allowances, the employee must submit birth certificates and school attendance records to CNSS.

Work Injury Insurance

Employers contribute 1% of gross salary for work injury insurance (accidents du travail et maladies professionnelles). This covers medical expenses, temporary disability benefits, permanent disability pensions, and survivors' benefits in case of fatal work accidents. The rate may vary by industry risk classification. Employers must report work accidents to CNSS within 48 hours. Benefits are calculated based on the employee's salary and degree of disability.

FAQs

Are CNSS contributions capped?

Yes, contributions are calculated on gross monthly salary up to approximately MRU 60,000. Earnings above this cap are not subject to CNSS contributions. The cap is reviewed periodically.

What happens if I change jobs?

Your CNSS registration and contribution history are portable between employers. Your social security number remains the same throughout your career. Ensure your new employer registers you with CNSS.

Are self-employed individuals required to contribute?

Self-employed individuals are not required by law to contribute to CNSS but may do so voluntarily to access health insurance and pension benefits.

Disclaimer

This guide provides general information about Mauritanian social security contributions for the 2026 tax year. CNSS rates, caps, and benefits may change. Always consult with CNSS or a qualified Mauritanian financial advisor for advice specific to your situation. InvestmentKit does not provide tax or social security advice.