Sierra Leone Employer of Record & Payroll
Africa Deployments Sierra Leone 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 Sierra Leone 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 Sierra Leone.
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.
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What income is Taxable?
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What type of Leaves is allowed?
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Can you give fringe benefits?
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What are the employer & Employee contributions?
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Is there Gratuity Payments for Termination?
What income is Taxable?
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 type of leaves is allowed?
Annual leave
- 1-5 years of service: 19 working days of leave per annum
- 6-9 years of service: 22 working days of leave per annum
- 10 years and more: 28 working days of leave per annum
Public Holiday– 10 Public Holidays per annum as per leave law of Sierra Leone.
Sick leave –Employees in Sierra Leone typically receive at least five paid sick leave days per year.
Maternity leave – Entitled to 12 weeks of paid maternity leave.
Can you give fringe benefits?
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.
What are the employer & Employee contributions?
Social Insurance
- Employer- 10%
- Employee- 5%
Work Injury Insurance
Sickness and Maternity
Is there Gratuity Payments for Termination?
Severance is generally determined by individual and collective bargaining agreements.
Workers are eligible for severance pay for each year of service of 25 to 40% of their average wages over the past 12 months. The percentage is based on length of service and the collective bargaining agreement.
Get in touch with one of our consultants should you have any further questions regarding our Employer of Record solutions or only require a payroll solution in Sierra Leone.
