Republic of Benin - Finance Law 2024
The Loi N° 2023-01 du 20 décembre 2023 portant loi de finances pour la gestion 2024 has been promulgated, where Article 123 of the General Tax Code has been revised by supplementing a 4th paragraph to strengthen the formalization of domestic jobs.
The Benefits in Kind namely; housing, electricity, water, and food that are enjoyed by the domestic workers are valued on a flat rate basis. These benefits will be retained at 50% of the amounts prescribed in Article 123 paragraph 3 of the General Tax Code for the purpose of ITS (Employee taxes) and well as the Social Security Contributions (CNSS)
These measures are subject to the special instructions by the Directors of the General of Taxes and the National Social Security Fund. Once these instructions become available, clarifications will be provided. This change is only applicable for employees that are categorized as domestic workers.
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