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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