CASNOS for auto-entrepreneurs: flat 24,000 DA or the 15% contribution?

An auto-entrepreneur can pay CASNOS either a flat 24,000 DA a year or the standard 15% contribution. Since the floor of the standard contribution is 43,200 DA (15% of the annual SNMG), the flat option is always cheaper in cash than any standard contribution. What we could not establish is what the flat option gives you in pension rights, and that is the question to ask before you choose.

The two options side by side

Take a graphic designer who invoiced 2,500,000 DA last year (an illustration). With the flat option they pay 24,000 DA. With the standard contribution, the base for a service provider under IFU is 35% of the previous year’s turnover, 875,000 DA, and 15% of that base is 131,250 DA. The gap is 107,250 DA a year.

An auto-entrepreneur at 600,000 DA of turnover is in a different position: 35% is 210,000 DA, below the floor base of 288,000 DA (the 24,000 DA monthly SNMG over twelve months). They would pay 43,200 DA, still 19,200 DA more than the flat option.

Where the figures come from

Executive Decree 24-49 (Official Journal no. 4, 23 January 2024, in force since 1 January 2024) sets, for IFU taxpayers, a base of 35% of the previous year’s turnover for a service provider and 25% for producing and selling goods, and creates for the auto-entrepreneur the choice of a flat 24,000 DA a year. Executive Decree 26-257 of 15 July 2026 (Official Journal no. 53, 23 July 2026) rewrites article 14 and keeps that choice. It adds that in the first year the base is the annual SNMG, and that from the third year the contribution cannot be below the average of contributors in the same activity and wilaya. That average is set by a ministerial order we did not find.

The standard contribution is 15% (7.5% health insurance, 7.5% pension), on a base between one annual SNMG and twenty times that amount.

Where people go wrong

You read everywhere that “CASNOS is 15%”. That is the standard contribution, not the auto-entrepreneur flat option. The opposite mistake is to assume 24,000 DA covers everything: we found no text saying what the flat option opens in rights, or how it counts towards the pension calculation. And 43,200 DA is often presented as “the normal contribution”; it is only the floor.

One question stays open: we have not confirmed with CASNOS that the 35% base applies to an auto-entrepreneur who picks the standard contribution, nor the amounts of the third-year average.

For the IFU amount and a full worked case, see the IFU and CASNOS guide, and test your own numbers with the net-income calculator.