You are a church treasurer and you pay pastors. The Caisse nationale de prévoyance sociale (CNPS) sets contributions. This guide gives the order of the steps.
Before calculating
- Each pastor's status with the CNPS (employee or not) decides which contributions are due.
- Rates and ceilings come from the scale in force.
- A pastor's seniority decides their band.
The steps of a payslip
| Step | Line | Source of the value |
|---|---|---|
| 1 | Base pay | Church decision |
| 2 | Seniority allowance | Seniority band |
| 3 | Gross pay | 1 + 2 |
| 4 | Employee CNPS contribution | Gross × rate |
| 5 | Employer CNPS contribution | Gross × rate |
| 6 | Net pay | Gross − deductions |
Example: calculation model with no amounts. No rate is given here.
Common mistakes
- Applying a rate from a previous year.
- Forgetting the ceiling on the contribution base.
- Counting seniority from the wrong date.
- Not keeping the payslip and the proof of its calculation.
Frequently asked questions
What does CNPS stand for?
CNPS is the Caisse nationale de prévoyance sociale, the social security body to which employers and employees contribute.
Does this guide give the rates?
No. Rates and ceilings change: read them in the scale in force, dated, before each calculation.
Follow pastors and assignments
Clergo keeps each pastor's record, seniority and assignments to parishes. We show it to you on your own cases.