The Government of Niger has introduced a new payroll contribution known as the Fonds de Solidarité pour le Secteur Public (FSSP). This measure aims to strengthen the country’s public solidarity fund by introducing a 1% levy on net remuneration for all employees in both the public and private sectors.

This measure takes effect immediately, following the publication of the ordinance on 30 October 2025, with implementation expected from November 2025.

Legislative summary of changes

Effective date

The ordinance establishing the FSSP was published on 30 October 2025 and takes effect immediately. As October payrolls have already processed, the contribution is expected to be implemented from November 2025 onwards.

Scope and applicability

All employees in the public and private sectors are required to contribute 1% of their net monthly remuneration to the FSSP.

Contribution base

While the legislation does not define “net remuneration” in detail, available guidance suggests it refers to gross earnings minus statutory employee contributions/deductions.

Contribution rate

A 1% standard contribution applies to all employees based on their monthly net remuneration.

In addition, certain high-ranking officials and individuals in positions of responsibility are subject to a supplementary contribution, calculated on their responsibility or representation allowances, as follows:

• 100% of the responsibility or representation allowance for members of the Government, and for the Presidents and Vice-Presidents of the other institutions and bodies of the Refoundation;
• 75% of the responsibility or representation allowance for personalities holding the rank and benefits of Minister, General Directors, Deputy General Directors, Chairpersons of the Boards of Directors of State-Owned Enterprises, Mixed-Economy Companies, and Public Establishments, or any other equivalent body, as well as coordinators and heads of management units of externally funded Programs and Projects;
• 50% of the responsibility or representation allowance for Ambassadors, Consuls General, Regional Governors, General Directors, Directors and Presidents of Services attached to the Presidency and to the Office of the Prime Minister, members of the Management Committee of the FSSP, Secretaries-General and Deputy Secretaries-General, the Chief State Inspector-General, the Chief Inspector-General of Finance, and the General Directors and Deputy General Directors of Ministries;
• 30% of the monthly responsibility or representation allowances of the members of the Bureaus of the organs of the Refoundation;
• 25% of the monthly responsibility or representation allowances, as applicable, granted to other personalities appointed by Decree or by Order;
• 15% of the fixed monthly allowances of the other members of the organs of the Refoundation and of the Chairpersons of the Regulatory Councils

Tax deductibility

The supplementary contribution is tax deductible for the purposes of the Income Tax on Wages and Salaries (ITS). This does not apply to the standard 1% contribution on net remuneration.
When applying the supplementary levy, the corresponding amount should be deducted from the ITS base, only the remaining portion of the allowance remains subject to ITS.

 Example:

A Director General (75% category) receiving a responsibility allowance will have 75% of that allowance contributed to the FSSP. The ITS base will then be reduced by that ceded portion.

Payments and reporting

No standard reporting template has been issued for the FSSP contribution yet. For private and semi-public sector employees, FSSP deductions are to be collected monthly at the time of filing ITS declarations with the General Directorate of Taxes. For officials in high-ranking state positions, FSSP collections will be made monthly through the Payroll Directorate of the Ministry of Finance, as well as by accounting officers of government agencies and statutory bodies, and by the departments responsible for salary processing within the respective institutions.