DjiboutiTax and financial measures associated with COVID-19
On May 6, the authorities announced 1,120 laboratory-confirmed cases of COVID-19. Over 1% of the population has been tested, making it one of the highest percentages of tested compared to the total population on the continent. The authorities have launched a massive door-to-door screening campaign targeting 45,000 people. General confinement, except for essential services, has been extended until May 8.
- Reduced service
- Deferral of the tax return payment due date with no penalty
- Deferral of payment deferral of the salary taxes (ITS) companies impacted by the binding effects of the pandemic of COVID-19
Social security measures
- Reduced service
- Use of telework
- Transfer payments via various bank branches
- Removal of late penalty
- Deferral of payment of social security contributions companies impacted by the binding effects of the pandemic of COVID-19
Employee and employer supportive measures
The Djiboutian state has introduced compensatory compensation to the employees of companies impacted by the binding effects of the pandemic of COVID-19. In order to qualify, they must meet a number of conditions.
Thus, the employee will receive compensation for his loss of salary up to 70% of his gross salary, which will be composed as follows:
- 30% of the gross salary will be paid by the State;
- 40% of the gross salary will be paid by the Employer.
Also, the compensation must not be less than the SMIC of 35,000 DJF.
The conditions of compensation will apply for 3 months from 1 May 20.
Under the same conditions as wages, companies can claim deferral of the salary taxes (ITS) and social security contributions (CNSS) until 31 July 2020.