The payslip is proof of calculation
The payslip is the document the employee reads and keeps. For the employer, it is the visible result of CNAS payroll calculation, salary IRG, absences, bonuses, deductions and net pay.
The detailed guide is available here: Algerian payslip 2026.
Legal base
Labour Law 90-11 states that the amount of remuneration and all elements composing it must appear by name on the periodic payslip prepared by the employer. This principle does not apply to expense reimbursements.
The practical consequence is simple: payroll items must be named clearly. Vague lines such as “regularization” or “various bonus” should be avoided unless the supporting file explains the nature of the amount.
Information to make readable
A useful payslip should identify the employer, employee, payroll period, base salary, bonuses, indemnities, absences, deductions, employee social contribution, IRG withholding or zero-withholding mention, and net pay.
Before publication, compare current payslips with the previous month and review entries, exits, exceptional bonuses, long absences, negative net pay and the payment file.
Official references
Make the payslip explainable
Publish payslips only after totals, declarations, payment file and accounting entry have been reviewed. A corrected payslip must keep a trace.