Senegal | How to exempt an employee from TRIMF contributions

Within Senegal the Taxe Representative De L'Impot Du Minimum Fiscal (TRIMF) tax is a mandatory tax applied to all employees by default.

The following persons are exempt as per Articles 271,277 and 278:

• Persons carrying an activity in Senegal under the technical assistance provided by a foreign State.

• Beneficiaries of pension and life annuities whose debtors are domiciled outside Senegal.

• The destitute.

• Private and non-commissioned officers for the legal duration of their office.

• Children enrolled in an educational institution.

• Persons disabled or discharged from war.

• Victims of accidents at work whose degree of disability reaches 50%. This exemption is extended to the spouse and children of the person concerned who are dependents.

• Person(s) who were dependent on a taxpayer who died following an accident at work and who receives a pension in this respect.

• Persons suffering from serious chronic infections provided they have a medical certificate.

• The blind.

To apply the TRIMF exemption to an employee record navigate to 

Employee > Basic Information > Tax Profile > Statutory Fields.

Select the "Exempt from TRIMF" checkbox and select update.

      

The TRMF deduction will no longer calculate for the employee record payslips. 

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