Gambia Employer of Record & Payroll
Africa Deployments Gambia offers our clients Employer of Record (EOR) services covering all of the regions within. We offer full-time employment or fixed terms contracts based on your requirements in Gambia for locals or expatriates. ADS will take care of the work permit under our umbrella and will issue local work contracts to your contractors. We will also advise our client’s on best Human Resource (HR) practices when setting up the employee’s locally in Gambia.
ADS takes care of the local tax & PAYE remittances to the Revenue Services on a monthly basis ensuring that they are fully compliant with the law. We will also ensure that their salaries are paid on time monthly and issue them with their pay slips. In addition to our services, we can offer you the employee in Gambia, Medical, Disability, Life, and Workmen’s Compensation Insurances.
The Gambia, “the smile of Africa” is a small country located on the west coast of Africa and completely surrounded by Senegalese territory.
Gambia is home to ±2.6 million people, with Banjul the coastal capital city accommodating ±20% of the population and providing access to craft markets and sandy beaches.
Gambia is most known for its wildlife and national parks, especially around the central Gambia River. Safaris are abundant, and Gambia is famous for being a birdwatcher’s paradise with over 500 species of birds to be seen.
Gambia’s economy is heavily reliant on agriculture, and its main exports include peanuts, fish and cotton.
What is the main language spoken in Gambia:
English is the official language in Gambia, with Arabic, and French frequently spoken.
Being multi-cultural, overall Gambia is multilingual – and also includes lingua francas such as: Wolof, Serer-Sine, Sarahole, Pulaar, Maninkakan, Mandjaque, Mandingo, Jola-Fonyi and the Aku’s Creole (pidgin English).
What type of employment contracts can you offer in Gambia:
- Fixed Term
- Indefinite term
- Be in writing
- Be in the official local language and the local currency
- Include salary/compensation, benefits and termination requirements
- Have specific working terms and conditions
- Can be eligible for organizational perks and/or other benefits
- Tend to be more focused [as only one employer] and familiar with the specific business – due to e.g. ongoing company training etc.
- Probationary period is 12 months [maximum]
WHAT INCOME IS TAXABLE IN Gambia:
Any income earned in the form of cash, wages, salary, overtime, leave pay or payment in lieu of leave, commissions, gratuity, bonus, or any amount that has benefited the employee. All income will be taxed in accordance with the law and the final payroll issued monthly.
What income is exempt from taxes in Gambia:
Employment Income, including most employment benefits are taxed under the Pay-As-You-Earn (PAYE) system. However, employees earning fringe benefits are not liable for fringe benefits tax payments or filing.
Standard working hours: Number Overtime to be paid?
Standard working hours
- The standard workweek in Gambia is typically 40 hours, with 8 hours per day for 5 days a week.
Overtime hours
- Any work performed beyond the standard working hours is considered overtime. The Gambia Labour Act specifies the maximum number of overtime hours allowed per day, per week, or per month. The exact limits can vary.
- Overtime is typically compensated at a higher rate than regular working hours. The Gambia Labour Act states that overtime pay is usually 1.5 times the regular hourly rate for overtime worked on weekdays and Saturdays, and 2 times the regular hourly rate for overtime worked on Sundays and public holidays.
Mandatory contributions?
Employee
| Contribution Type | Contribution Rate | Threshold |
|---|---|---|
|
Social Security Fund (CNaPS) |
5% |
GMD 50,000.00 |
|
National Health Insurance Fund (CNAM) |
5% |
No threshold |
|
National Pension Fund (CNAPS) |
1% |
No threshold |
Employer
| Contribution Type | Contribution Rate | Threshold |
|---|---|---|
|
Social Security (CNaPS) |
5% |
GMD 50,000.00 |
|
National Health Insurance (CNAM) |
5% |
No threshold |
|
National Employment and Vocational Training Fund (FNEF) |
1% |
No threshold |
Social
| Contribution Type | Employers | Employees |
|---|---|---|
|
Social Security (CNaPS) |
5% |
5% |
|
National Health Insurance (CNAM) |
5% |
5% |
|
National Employment and Vocational Training Fund (FNEF) |
1% |
1% |
What is the Maternity and Paternity policy within Gambia:
- Entitled to 14 weeks of fully paid maternity leave
- Employees in Gambia are entitled to paternity leave of five continuous working days if they have worked for the employer for at least one year.
What type of leave is allowed in Gambia:
Annual leave
- An employee’s annual leave is determinable by what is agreed between parties within their employment contract.
Sick Leave
- Part of the employee’s salary is paid for the first 15 days of sick leave. This is increased after day 16 or if the employee is hospitalised.
Do I need to pay a mandatory bonus annually OR is it discretionary in Gambia:
In Gambia, an employer must pay a mandatory bonus of at least one month’s basic salary to an employee who has worked for the company for at least 12 months. Any additional bonuses or incentives are discretionary.
What Gratuity / Severance payments do you need to provide for Gambia:
Gratuity Payments:
- There is no legal requirement for employers to provide gratuity payments in Gambia.
Severance Payments:
- An employer is required to provide severance pay to an employee if their employment is terminated due to redundancy or the closure of the business.
- The amount of severance pay is based on the employee’s length of service.
- The severance pay is typically one month’s basic salary for every year of service.
- If the termination is due to gross misconduct, the employee is not entitled to severance pay.
CAN YOU GIVE FRINGE BENEFITS IN GAMBIA:
Yes you can but keep in mind that Fringe Benefits will be subject to employee PAYE tax. Only benefits that cannot be converted to cash will not be subject to tax. If the employer covers some of the employees expenses i.e. mobile phone then it must be subject to PAYE tax and either the employer will cover this portion for the employee or the employee will bear the PAYE tax.
Mandatory Probation period of Gambia:
- A probationary period of not more than six months can be established at the beginning of an employee’s employment in Gambia.
- Either the employer or employee can terminate the contract of employment during this period.
- Termination during this period does not require notice or termination pay.
- Discriminatory reasons or reasons that contravene the Employment Act cannot be used as grounds for termination.
- After the probationary period, the employee is entitled to notice or pay in lieu of notice before their contract is terminated.
Is 13th month pay (Bonus) mandatory?
There is no statutory requirement to pay a 13th or 14th month salary / bonus in Gambia, but bonuses are quite common [somewhat more in the public sector].
What are the Corporate and VAT / Sales tax rates in Gambia:
Corporate Tax Rates: 27% [in general] – apparently reduced from 31% effective 1 Jan 2018)
VAT / Sales Tax Rates: 15% [on most goods and services]
Public Holidays in Gambia:
- 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
What Industries we support in Gambia:
- Non-Governmental Organization’s (NGO) / Non- profit
- Engineering & Construction
- Government / Development Agencies
- Oil & Gas
- FMCG & Manufacturing
- Private Equality, Finance, Insurance & Banking
- Mining
- Agriculture
The information provided above is for an “informative decision” and may change at any given time without prior notice. We always suggest speaking to one of our Sales Consultants before engaging in country.
