Gambia Employer of Record & Payroll Services

Gambia EOR

Africa Deployments Gambia offers comprehensive Employer of Record (EOR) services across all regions of Gambia. Whether you’re looking to hire locals or expatriates, we provide full-time employment or fixed-term contracts tailored to your specific needs.

With Africa Deployments Gambia, we handle work permits under our umbrella, issuing local work contracts for your contractors. We also guide our clients on the best Human Resource (HR) practices when setting up employees locally in Gambia, ensuring compliance with local labor laws.

Our services include taking care of local tax and PAYE remittances to the Revenue Services on a monthly basis, guaranteeing full legal compliance. We ensure employees’ salaries are paid on time and issue them with pay slips each month. In addition, we offer a comprehensive benefits package that includes medical, disability, life, and workmen’s compensation insurance.

Why Choose Gambia for Employer of Record Services?

The Gambia, known as the “Smile of Africa,” is located on the west coast of Africa, bordered by Senegal. With a population of approximately 2.6 million people, Banjul, the capital city, is home to about 20% of the population. The country is famous for its wildlife, national parks, and vibrant birdwatching culture. Gambia’s economy heavily relies on agriculture, with major exports including peanuts, fish, and cotton.

Key Information about Gambia:

• Population: 2.64 million (2021)
• Currency: Gambian Dalasi (GMD)
• Capital: Banjul
• Primary Industries: Agriculture, Tourism
• GDP: $2.038 billion (2021)
• Official Language: English (with common languages including Arabic, French, Wolof, and Pulaar)

Types of Employment Contracts Offered in Gambia

Through our Employer of Record (EOR) solutions in Gambia, we offer various types of employment contracts:

• Fixed Term Contracts
• Indefinite Term Contracts

Contracts and offer letters in Gambia must:

• Be in writing
• Be in the local official language and local currency
• Include salary/compensation, benefits, and termination requirements

Taxes and Income in Gambia

Taxable Income:

All income earned in Gambia, including salary, wages, overtime, leave pay, commissions, bonuses, or any amount benefiting the employee, is subject to tax under the Pay-As-You-Earn (PAYE) system.

Exempt Income:

Fringe benefits are generally not taxed under PAYE; however, if benefits can be converted to cash (such as mobile phone allowances), they are subject to tax.

Working Hours and Overtime in Gambia

Standard Working Hours:

• 40 hours per week (8 hours per day for 5 days a week)

Overtime:

• Overtime work beyond regular hours is compensated at:
  • 1.5 times the regular rate for weekdays and Saturdays
  • 2 times the regular rate for Sundays and public holidays

Mandatory Employee Contributions in Gambia

Employee Contributions:

• Social Security Fund (CNaPS): 5%
• National Health Insurance Fund (CNAM): 5%
• National Pension Fund (CNAPS): 1%

Employer Contributions:

• Social Security (CNaPS): 5%
• National Health Insurance (CNAM): 5%
• National Employment and Vocational Training Fund (FNEF): 1%

Employee Benefits & Leave in Gambia

Maternity Leave:

• Employees are entitled to 14 weeks of fully paid maternity leave.

Paternity Leave:

• Employees are entitled to 5 working days of paternity leave if they have worked for the employer for at least one year.

Annual Leave:

• Determined by the terms agreed between the employer and employee within the contract.

Sick Leave:

• Salary is paid for the first 15 days of sick leave. Additional pay is provided after day 16 or if the employee is hospitalized.

Bonuses and Severance in Gambia

Mandatory Bonus:

• Employers must pay a mandatory bonus of at least one month’s basic salary to employees who have worked for at least 12 months. Additional bonuses are discretionary.

Severance Pay:

• Severance pay is required if employment is terminated due to redundancy or business closure. The severance pay is typically one month’s basic salary for each year of service.

Fringe Benefits in Gambia

Fringe benefits, such as health insurance or transportation allowances, are allowed but will be subject to PAYE tax unless they cannot be converted into cash.

Probation Period in Gambia

The probationary period for employees in Gambia cannot exceed six months. During this period, the contract can be terminated by either party without notice or termination pay, unless it involves discriminatory reasons.

Corporate Tax and VAT in Gambia

• Corporate Tax Rate: 27% (reduced from 31% as of January 2018)
• VAT / Sales Tax Rate: 15% on most goods and services

Public Holidays in Gambia

Gambia observes the following public holidays:

• January 1 – New Year’s Day
• January 2 – New Year’s Day
• February 18 – Independence Day
• April 07 – Good Friday
• April 10 – Easter Monday
• April 22 – Koriteh
• April 23 – Koriteh Holiday
• May 01 – May Day
• May 25 – Africa Day
• June 29 – Tobaski
• June 30 – Tobaski Holiday
• July 28 – Yawmul Ashura
• August 15 – Assumption Day
• September 27 – Milad Un Nabi
• December 25 – Christmas Day

Industries Supported in Gambia

We offer EOR services to businesses across a variety of industries in Gambia, including:

• Non-Governmental Organizations (NGOs)
• Engineering & Construction
• Oil & Gas
• FMCG & Manufacturing
• Private Equity, Finance, Insurance & Banking
• Mining
• Agriculture

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Contact Us
For detailed assistance with Employer of Record (EOR) services in Gambia, including specific payroll and employment solutions tailored to your needs, contact our team at Africa Deployments