Country Payroll Guide Sierra Leone

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Key Facts

Capital
Freetown
Currency
Sierra Leonean Leone (SLL)
VAT
the standard rate is 15%

Contributions

Employers

Social Security
Social Security - %
Total Employment Cost
Total Employment Cost - 10%

Employees

Social Security
Social Security - %
Total Employee Cost
Total Employee Cost - 5%

Minimum Wage

Minimum Wage
The minimum wage in Sierra Leone is 500000 SLL per month.

Payroll

Payroll Cycle
Monthly
13th Salary

There are no provisions in the law regarding 13th salaries.

Income Tax

Employee Income Tax (1)
Up to 7,200,000 SLL - 0%
Employee Income Tax (2)
14,400,001 – 21,600,000 SLL - 20%
Employee Income Tax (3)
21,600,001 – 28,800,000 SLL - 25%
Employee Income Tax (4)
Above 28,800,000 SLL - 30%

Working Hours

General Working Hours

40 hours per week.

Overtime

Overtime is paid at and additional 50%. Work on rest days is paid at an additional 100%.

Leave

Paid Time Off

19 days of leave for one to five years

22 days of leave for five to 10 years

28 days of leave for more than 10 years

Public Holidays

11 public holidays.

Sick Days

At least five paid sick days per year.

Maternity Leave

Generally entitled to 12 weeks of paid maternity leave.

Paternity Leave

There are no statutory laws for paternity leave.

Parental Leave

There are no statutory laws for paternal leave.

Termination

Termination Process

Employees can be dismissed for just cause. After two written warnings, they can be dismissed without compensation.

Notice Period

One week to one month.

Severance Pay

Severance is generally determined by individual and collective bargaining agreements.

Probation Period

Up to six months.

Visa

Employment Visa

While Sierra Leone offers several types of work visas, the most applicable for global companies include the following:

Business visa: This visa is typically for self-employed individuals who can demonstrate their ability to operate a business in the country. Minimum capital requirements are based on the applicant’s business type and sector.

Work permit: A work permit is the most common option for employees of foreign companies. As the intended employer, you must sponsor each employee for their entire stay.