المجلة الجزائرية للحقوق والعلوم السياسية
Volume 10, Numéro 1, Pages 1063-1078
2025-06-01
The Legal System Of The Self-employed Contractor In Algerian Law No. 22/23
Authors : Boumaza Bara Nabiha .
Abstract
The Algerian legislator has introduced a new entrepreneurial status to encourage youth to engage in entrepreneurship: the self-employed contractor status, as per Law 22-23, which outlines the basic regulations for self-employed contractors. The objective of this study is to shed light on the legal provisions contained in the aforementioned law, explore the concept of the self-employed contractor, including its definition and registration procedures to obtain a self-employed contractor card, and highlight the main benefits granted under this status. These benefits include simplified accounting, preferential tax treatment, social security coverage, and exemption from registration in the commercial registry, provided that their activity is profitable. Additionally, the law imposes several obligations, such as the requirement to declare turnover to the tax authorities, with a legislatively defined cap of five million Algerian dinars.
Keywords
Self-employed contractor ; basic law ; benefits ; obligations ; Algerian legislator
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