Introduction

The dematerialization of administrative procedures is one of the major challenges facing a modern and accessible Senegalese administration. One notable development is the dematerialization of social declarations with the various NDAMLI and TELEDAC platforms. The dematerialization of social declarations refers to a transition from declaratory procedures initially based on physical documents to a digital process. It aims to simplify and make more efficient the management of social obligations, such as social declarations, payments, visas and other service requests.

  1. Declaration of social security contributions/ Ndamli

The Caisse de Sécurité Sociale (CSS) and the Institution de Prévoyance Retraite du Sénégal (IPRES) have centralized their declaration and registration procedures through the NDAMLI platform. This one-stop shop has been designed to enhance service quality, guarantee simple, secure procedures, ensure the integrity and consistency of information, and improve cross-functionality.

  1. Employer registration procedure

L’adhésion aux institutions de sécurités sociales est impérative pour les employeurs et travailleurs. Elle est précisée par le décret n° 75-455 du 24 avril 1975 qui rend obligatoire l’affiliation à un régime de retraite. Le défaut d’adhésion ou d’affiliation des travailleurs constituent des délits passibles de sanctions précisés à l’article 169 du code de la sécurité sociale. L’employeur ou adhérent est responsable de l’adhésion de son entreprise et de la déclaration de son personnel à l’IPRES ou à la caisse de sécurité sociale. Le travailleur non affilié et qui ne peut donc prétendre à aucune prestation de l’IPRES ou de la caisse de sécurité sociale a le droit de réclamer des dommages et intérêts à son employeur en réparation du préjudice subi. Toutefois, les travailleurs étrangers affiliés à un régime de retraite étranger institué par une autre législation sont exclus de l’affiliation à l’IPRES.
Registration is now possible via the NDAMLI portal as soon as the first employee is hired. Registration formalities are carried out online in several stages:

  • Create access to the platform via this link https://online.secusociale.sn/cssipres
  • Following confirmation of registration, log in and create the entity's account.
  • Fill in forms (general information, legal representative)
  • Add employee(s), by input or file import (Template downloadable online)
  • Enclose the required legal documents:
  • photocopy of the trade register ;
  • la déclaration d’établissement visée par l’inspection du travail ;
  • la photocopie de l’avis d’immatriculation ;
  • the employment contract and DMT of employees referred to the labor inspectorate;
  • la photocopie de la carte d’identité nationale de chaque salarié ;
  • Click on «Send request».

Registration becomes effective on receipt of the confirmation e-mail. The employer can then proceed with the declaration formalities.

  1. Declaratory procedure

La déclaration et le paiement des cotisations par l’employeur sont obligatoires.  Elles correspondent aux cotisations salariales et patronales prélevées sur la rémunération des salariés. L’employeur a l’obligation de procéder au reversement dans les quinze (15) premiers jours qui suivent la fin du mois échu si l’effectif est d’au moins dix (10) salariés ; dans les quinze (15) premiers jours qui suivent la fin du trimestre échu si l’effectif est moins de dix (10) salariés. Des majorations de retard sont prévues en cas de défaut de paiement (10% par mois ou fraction de mois jusqu’à concurrence d’un plafond mensuel de 50% des sommes dues). Pour effectuer les déclarations en ligne, ci-après la procédure à suivre :

  • complete the Nominative Salary Declaration (DNS). This is a template available on the platform which summarizes information on employees, contract type and remuneration. This information serves as the basis for calculating the contributions to be invoiced;
  • log on to the NDAMLI platform;
  • in the declaration tab, create a new declaration;
  • enter the periodicity of the declaration ;
  • submit the Déclaration Nominative des Salaires
  • an invoice summarizing the amount of contributions is generated by the system;
  • from the invoice, payment can be made online by bank transfer to the Caisse de Sécurité Sociale (CSS) or the Institution de Prévoyance Retraite du Sénégal (I.PRE.S), or by crossed cheque to be deposited with the agencies, together with the invoice.

Once payment has been made, a receipt is sent to the employer as proof of payment.
Summary of applicable rates for calculating social security contributions :

LIBELCALCULATION MODEEMPLOYEE SHAREEMPLOYER'S SHARE
Family benefitsCalculated on the basis of gross monthly taxable earnings capped at 63,000 euros. 7 %
Accidents at workCalculée sur la base de la rémunération brute mensuelle imposable plafonnée à 63000.Ce plafond n’est pas applicable aux journaliers et aux stagiaires 1 %, 3 % or 5 % depending on the risks involved
IPRES General schemeCalculated on the basis of gross monthly taxable earnings capped at $432,0005,6%8,4%
IPRES Régime CadreCalculated on the basis of gross monthly taxable earnings capped at $1,296,0002,4%3,6%
  1. Visa procedure for employment contracts / TELEDAC

The TeleDac (Télédemande d'Actes Administratifs) platform aims to dematerialize administrative procedures in several sectors, notably labor and social security. The procedure for applying for an employment contract visa online was introduced with the deployment of the platform. The requirement for employers to apply for a visa is set out in article L34 of the French Labor Code. If the visa is refused, the contract is automatically null and void.
To apply online, you must first create an account using the following link: https://teledac.sec.gouv.sn/#/sessions/connexion.
On receipt of access, the visa application is processed in the following stages:

  • connect to the TeleDac platform ;
  • click on choose a request ;
  • fill in forms providing information on the sector of activity, the procedure (employment contract registration), the region (place of performance), employee identification and the nature of the contract;
  • attach the required documents, in particular
  • The contract signed and initialed by the parties
  • DMT worker movement declaration signed by both parties
  • La lettre de transmission adressée à l’Inspection régionale du travail et de la sécurité sociale ;
  • submit the request.

Once validated by the competent authority, the employment contract and DMT will be available for download on the platform. The visa is shown by a QR code affixed to the top of the documents.
However, as the processing time is not under control, we recommend that you follow up with the validation bodies to avoid any risk of employing an employee whose employment contract is later rejected.
In the specific case of expatriates, visa procedures for their contracts are not carried out on the TeleDac platform. Visa applications are still handled by the same procedure at the Labour and Social Security Department.
The dematerialization of social obligations in Senegal represents an evolution towards a more modern and efficient public administration. However, the transition to dematerialization requires companies to adapt and, in some cases, technical assistance to ensure smooth and efficient integration into existing systems.