{"id":1698,"date":"2024-04-11T10:30:05","date_gmt":"2024-04-11T08:30:05","guid":{"rendered":"https:\/\/cnss.cd\/?page_id=1698"},"modified":"2024-05-03T22:11:45","modified_gmt":"2024-05-03T20:11:45","slug":"declaration-des-cotisations","status":"publish","type":"page","link":"https:\/\/cnss.cd\/?page_id=1698","title":{"rendered":"D\u00e9claration des cotisations"},"content":{"rendered":"\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

D\u00e9clarat<\/span><\/u>ion<\/span><\/u> des cotisations<\/span><\/u><\/h3>

Quel que soit le nombre de si\u00e8ges d\u2019exploitation de son entreprise existant en R\u00e9publique D\u00e9mocratique du Congo<\/strong>, tout employeur doit introduire une d\u00e9claration des cotisations sociales dans les quinze jours<\/strong> suivant le mois civil auquel elles se rapportent :<\/p>

  1. Soit au Guichet unique de d\u00e9claration et du paiement<\/strong> ; auquel cas, les employeurs cr\u00e9ateurs d\u2019entreprise remplissent le formulaire de \u00ab\u00a0d\u00e9claration mensuelle unique\u00a0des imp\u00f4ts, cotisations sociales et contributions patronales sur les r\u00e9mun\u00e9rations\u00a0\u00bb\u00a0;<\/li>
  2. Soit \u00e0 la repr\u00e9sentation territorialement comp\u00e9tente de la Caisse<\/strong> pour les autres cat\u00e9gories; auquel cas, une d\u00e9claration de versement des cotisations sera remplie en trois exemplaires sur le formulaire Mod\u00e8le DC, en abr\u00e9g\u00e9 DC.<\/strong><\/li><\/ol>

    Toutefois, l\u2019employeur qui n\u2019a pas d\u00e9clar\u00e9 dans le d\u00e9lai imparti est tenu de r\u00e9gulariser sa situation dans les cinq jours<\/strong> qui suivent le d\u00e9lai limite de d\u00e9claration des cotisations sociales.<\/p>

    Le fait pour l\u2019employeur de ne pas produire la d\u00e9claration des cotisations sociales dans le d\u00e9lai requis entra\u00eene une p\u00e9nalit\u00e9.<\/p>

    La d\u00e9claration unique est auto-liquidative<\/strong>.<\/p>

    L\u2019employeur est tenu de joindre \u00e0 cette d\u00e9claration une copie des feuilles de paie<\/strong> \u00e9tablie, pour les travailleurs qu\u2019il a occup\u00e9s.<\/p>

    Pour les employeurs ayant\u00a0plus de vingt-cinq travailleurs<\/strong>, cette d\u00e9claration ainsi que les feuilles de paie doivent \u00eatre transmises \u00e0 la Caisse par\u00a0voie \u00e9lectronique<\/strong>\u00a0moyennant un accus\u00e9 de r\u00e9ception. A cet effet, la Caisse met en place une\u00a0plateforme num\u00e9rique<\/strong><\/a> de t\u00e9l\u00e9d\u00e9claration<\/strong>\u00a0conform\u00e9ment \u00e0 la feuille de paie, suivant le mod\u00e8le retenu par elle.<\/p>

    Par contre, les employeurs ayant\u00a0moins de vingt-cinq travailleurs<\/strong>\u00a0peuvent transmettre leur d\u00e9claration ainsi que les feuilles de paie par\u00a0voie \u00e9lectronique<\/strong>, en utilisant la plateforme num\u00e9rique de t\u00e9l\u00e9-d\u00e9claration<\/strong>, ou sur support papier.<\/p>

    La d\u00e9claration des cotisations sociales doit \u00eatre \u00e9tablie pour chaque mois au cours duquel le personnel a \u00e9t\u00e9 employ\u00e9. Si aucun travailleur n\u2019a \u00e9t\u00e9 employ\u00e9 au cours du mois consid\u00e9r\u00e9, l\u2019employeur est tenu d\u2019en faire \u00e9tat dans les quinze jours, conform\u00e9ment au mod\u00e8le de formulaire \u00e9tabli \u00e0 cet effet par la Caisse.<\/p>

    Pour toute d\u00e9claration des cotisations sociales faite de mani\u00e8re centralis\u00e9e<\/strong>, l\u2019employeur est tenu de donner les d\u00e9tails des cotisations se rapportant \u00e0 chaque centre de gestion de la Caisse ou si\u00e8ge d\u2019exploitation.<\/p>

    \u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

    D\u00e9claration des cotisations Quel que soit le nombre de si\u00e8ges d\u2019exploitation de son entreprise existant en R\u00e9publique D\u00e9mocratique du Congo, tout employeur doit introduire une d\u00e9claration des cotisations sociales dans […]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_kadence_starter_templates_imported_post":false,"jetpack_post_was_ever_published":false,"footnotes":""},"class_list":["post-1698","page","type-page","status-publish","hentry"],"yoast_head":"\nD\u00e9claration des cotisations - Caisse Nationale de S\u00e9curit\u00e9 Sociale<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cnss.cd\/?page_id=1698\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9claration des cotisations - Caisse Nationale de S\u00e9curit\u00e9 Sociale\" \/>\n<meta property=\"og:description\" content=\"D\u00e9claration des cotisations Quel que soit le nombre de si\u00e8ges d\u2019exploitation de son entreprise existant en R\u00e9publique D\u00e9mocratique du Congo, tout employeur doit introduire une d\u00e9claration des cotisations sociales dans […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cnss.cd\/?page_id=1698\" \/>\n<meta property=\"og:site_name\" content=\"Caisse Nationale de S\u00e9curit\u00e9 Sociale\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-03T20:11:45+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/cnss.cd\\\/?page_id=1698\",\"url\":\"https:\\\/\\\/cnss.cd\\\/?page_id=1698\",\"name\":\"D\u00e9claration des cotisations - Caisse Nationale de S\u00e9curit\u00e9 Sociale\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cnss.cd\\\/#website\"},\"datePublished\":\"2024-04-11T08:30:05+00:00\",\"dateModified\":\"2024-05-03T20:11:45+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/cnss.cd\\\/?page_id=1698#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/cnss.cd\\\/?page_id=1698\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/cnss.cd\\\/?page_id=1698#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/cnss.cd\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"D\u00e9claration des cotisations\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/cnss.cd\\\/#website\",\"url\":\"https:\\\/\\\/cnss.cd\\\/\",\"name\":\"Caisse Nationale de S\u00e9curit\u00e9 Sociale\",\"description\":\"Une s\u00e9curit\u00e9 pour aujourd'hui et demain\",\"publisher\":{\"@id\":\"https:\\\/\\\/cnss.cd\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/cnss.cd\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/cnss.cd\\\/#organization\",\"name\":\"Caisse Nationale de S\u00e9curit\u00e9 Sociale\",\"url\":\"https:\\\/\\\/cnss.cd\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/cnss.cd\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/cnss.cd\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/LOGO-CNSSPDF_preview_rev_1.png\",\"contentUrl\":\"https:\\\/\\\/cnss.cd\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/LOGO-CNSSPDF_preview_rev_1.png\",\"width\":634,\"height\":395,\"caption\":\"Caisse Nationale de S\u00e9curit\u00e9 Sociale\"},\"image\":{\"@id\":\"https:\\\/\\\/cnss.cd\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"D\u00e9claration des cotisations - Caisse Nationale de S\u00e9curit\u00e9 Sociale","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/cnss.cd\/?page_id=1698","og_locale":"fr_FR","og_type":"article","og_title":"D\u00e9claration des cotisations - Caisse Nationale de S\u00e9curit\u00e9 Sociale","og_description":"D\u00e9claration des cotisations Quel que soit le nombre de si\u00e8ges d\u2019exploitation de son entreprise existant en R\u00e9publique D\u00e9mocratique du Congo, tout employeur doit introduire une d\u00e9claration des cotisations sociales dans […]","og_url":"https:\/\/cnss.cd\/?page_id=1698","og_site_name":"Caisse Nationale de S\u00e9curit\u00e9 Sociale","article_modified_time":"2024-05-03T20:11:45+00:00","twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/cnss.cd\/?page_id=1698","url":"https:\/\/cnss.cd\/?page_id=1698","name":"D\u00e9claration des cotisations - Caisse Nationale de S\u00e9curit\u00e9 Sociale","isPartOf":{"@id":"https:\/\/cnss.cd\/#website"},"datePublished":"2024-04-11T08:30:05+00:00","dateModified":"2024-05-03T20:11:45+00:00","breadcrumb":{"@id":"https:\/\/cnss.cd\/?page_id=1698#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/cnss.cd\/?page_id=1698"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/cnss.cd\/?page_id=1698#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/cnss.cd\/"},{"@type":"ListItem","position":2,"name":"D\u00e9claration des cotisations"}]},{"@type":"WebSite","@id":"https:\/\/cnss.cd\/#website","url":"https:\/\/cnss.cd\/","name":"Caisse Nationale de S\u00e9curit\u00e9 Sociale","description":"Une s\u00e9curit\u00e9 pour aujourd'hui et demain","publisher":{"@id":"https:\/\/cnss.cd\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/cnss.cd\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/cnss.cd\/#organization","name":"Caisse Nationale de S\u00e9curit\u00e9 Sociale","url":"https:\/\/cnss.cd\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/cnss.cd\/#\/schema\/logo\/image\/","url":"https:\/\/cnss.cd\/wp-content\/uploads\/2025\/01\/LOGO-CNSSPDF_preview_rev_1.png","contentUrl":"https:\/\/cnss.cd\/wp-content\/uploads\/2025\/01\/LOGO-CNSSPDF_preview_rev_1.png","width":634,"height":395,"caption":"Caisse Nationale de S\u00e9curit\u00e9 Sociale"},"image":{"@id":"https:\/\/cnss.cd\/#\/schema\/logo\/image\/"}}]}},"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/cnss.cd\/index.php?rest_route=\/wp\/v2\/pages\/1698","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cnss.cd\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/cnss.cd\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/cnss.cd\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/cnss.cd\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1698"}],"version-history":[{"count":13,"href":"https:\/\/cnss.cd\/index.php?rest_route=\/wp\/v2\/pages\/1698\/revisions"}],"predecessor-version":[{"id":2374,"href":"https:\/\/cnss.cd\/index.php?rest_route=\/wp\/v2\/pages\/1698\/revisions\/2374"}],"wp:attachment":[{"href":"https:\/\/cnss.cd\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}