Country Payroll Guide Senegal
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Key Facts
- Capital
- Dakar
- Currency
- West African CFA franc (XOF)
- VAT
- the standard rate is 18%
Contributions
Employers
- Social Security
- Social Security - 7%
- Industrial accident / Occupational disease
- Industrial accident / Occupational disease - 1% to 5%
- Retirement Fund
- Retirement Fund - 3.6% for executive workers and 8.4% for general workers
- Medical Fund
- Medical Fund - 6% (for salaries between XOF 60,000 and 250,000 per month)
- Total Employment Cost
- Total Employment Cost - 26.4%
Employees
- Retirement Fund
- Retirement Fund - 2.4% for executive workers and 5.6% for general workers
- Medical Fund
- Medical Fund - 6% (for salaries between XOF 60,000 and 250,000 per month)
- Total Employee Cost
- Total Employee Cost - 11.6%
Minimum Wage
- Minimum Wage
- The minimum wage in Senegal is 209.10 XOF per hour.
Payroll
- Payroll Cycle
- Bi-Weekly, Monthly
- 13th Salary
Common but not mandatory.
Income Tax
- Employee Income Tax (1)
- Up to 630,000 XOF - 0%
- Employee Income Tax (2)
- 630,001 - 1,500,000 XOF - 20%
- Employee Income Tax (3)
- 1,500,001 - 4,000,000 XOF - 30%
- Employee Income Tax (4)
- 4,000,001 - 8,000,000 XOF - 35%
- Employee Income Tax (5)
- 8,000,001 - 13,500,000 XOF - 37%
- Employee Income Tax (6)
- More than 13,500,001 XOF - 40%
Working Hours
- General Working Hours
40 hours per week.
- Overtime
Overtime cannot exceed 100 hours per year, and must be paid at a minimum rate of 110% of the employee’s regular wage. This increases to 150% on public holidays and weekends.
Leave
- Paid Time Off
Employees are entitled to 24 days of annual leave each year, at least six days must be taken, while the remaining can be carried over to the next three years.
- Public Holidays
12 public holidays.
- Sick Days
Under the collective agreement, employees who have worked for an employer for less than one year are entitled to one month of sick leave at full pay and three months at half pay. Employees with more than one year of service but less than five years are entitled to one month of sick leave at full pay and four months at half pay. Employees with more than five years of service are entitled to two months of sick leave at full pay and five months at half pay.
- Maternity Leave
14 weeks of fully paid maternity leave, with eight weeks taken after the birth. An additonal three weeks may be added in the event of complications
- Paternity Leave
One day of paternity leave, if the father is covered by the interprofessional collective agreement.
- Parental Leave
There are no provisions in the law regarding parental leave.
Termination
- Termination Process
If the employer is terminating the contract, the employer must provide a justified reason.
- Notice Period
A minimum of 15 days notice is required.
- Severance Pay
There is no statutory law regarding severance pay. However, the national interprofessional collective agreement allows for employees to receive severance pay based on their length of service.
- Probation Period
Up to three months.
Visa
- Employment Visa
Individuals who are planning to work in Senegal will need a work permit to do so. Common options include the local-hire work permit and the assignment work permit.