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.