IRG, not IRPP
For salaries in Algeria, the correct term is salary IRG, part of the global income tax system. Some users still search for IRPP, but Algerian payroll settings, payslips and declarations should use IRG.
IRG is withheld at source by the employer. It must be shown on the payslip, reconciled with CNAS payroll calculation and followed in accounting.
DGI rules to integrate
The DGI salary IRG page states that monthly salary income up to 30,000 DA is exempt. For salaried workers, income from 30,001 DA to 35,000 DA follows the progressive scale with a first 40% abatement and a second formula-based abatement. Income above 35,000 DA follows the progressive scale with the 40% abatement.
For disabled workers and retirees, the specific zone extends to 42,500 DA. Non-monthly bonuses, indemnities, gratuities and salary reminders are treated as a separate monthly income and subject to a 10% withholding at source.
Payroll item classification
The IRG scale is not applied blindly to gross pay. Each payroll item must say whether it is included in gross pay, subject to CNAS, taxable for IRG, monthly or exceptional, and linked to which accounting account.
A vague item such as “various bonus” is a risk. It can produce a clean-looking payslip with a wrong tax result.
Official references
Document taxable treatment
Review employees with zero IRG, strong IRG variation, exceptional bonuses, salary reminders and missing NIN before closing payroll.