Fiscalité des enseignants au Sénégal : Le ministre Cheikh Diba lève le voile sur la question de la « surimposition »
In response to questions from members of parliament and concerns from the teaching profession, the Minister of Finance and Budget, Cheikh Diba, provided clarification regarding the taxation of salaries and back pay. According to the Minister, accusations of "over-taxation" are no longer based on factual reality, but rather on a confusion between taxation and social security contributions. The Minister acknowledged that a tax injustice had long affected state employees. Previously, when a teacher received back pay accumulated over several years, it was taxed in a single lump sum in the year of receipt, automatically increasing their tax bracket. "We considered this an injustice and felt it needed to be corrected," stated Cheikh Diba. Now, the law stipulates that these back payments be spread over a maximum period of four years. This reform allows for a more even tax burden and prevents teachers from being penalized by the exceptional nature of these payments.
One of the points of contention raised by the unions concerns the decrease in net pay during the regularization of certain employees. The minister was keen to make a crucial distinction: “Income Tax: It is now calculated fairly based on the period during which income is accumulated. The National Retirement Fund (FNR): When a contract employee is integrated into the civil service, they begin contributing to their retirement fund.” “This is not a tax, it is a way to build future retirement income,” he clarified, emphasizing that these contributions are social guarantees and not lost taxes.
Furthermore, the minister issued an open challenge to parliamentarians: he said he was ready to examine, piece by piece, the payslip of any teacher to demonstrate that no undue over-taxation is being practiced.
This clarification comes in a context of tense social dialogue, where the issue of purchasing power remains at the heart of concerns in the education sector.
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