South Sudan Employer of Record & Payroll

South Sudan EOR

Africa Deployments South Sudan 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 South Sudan 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 South Sudan.

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.

South Sudan, officially the Republic of South Sudan, is a landlocked country in East-Central Africa, bordered by Ethiopia, Sudan, the C.A.R, the D.R.C, Uganda, and Kenya.

±11.5 million people live in South Sudan with ±½ million [5%] based in Juba – the capital and largest city.

South Sudan gained independence from Sudan on 9th July 2011, making it the most recent sovereign state, and the newest/youngest country in the world.

The median age of the population is also one of the youngest in the world – at 18.6 years old – versus the oldest in the world in Monaco at 55.4 years old.

The Nile, the longest river in the world, runs through South Sudan, and one of the Nile’s two main tributaries, The White Nile, runs through Juba.

Thanks in part to this, South Sudan has incredible natural beauty and rich biodiversity including lush savannas, vast wetlands, rolling hills, and rainforests that are home to many species of wildlife.

Boma National Park is famous for being part of the route of the largest migration in Africa.

The Petroleum industry is the main economic sector in South Sudan.

South Sudan is home to some of the most traditional tribal groups on the continent and whilst it is rich in culture it doesn’t have is any UNESCO World Heritage Sites.

Population

10.75 million (2021)

Currency

South Sudanese Pound / Sudanese pound

Capital

Juba

Language

English

GDP

12 billion USD (2015)

Industries

Petroleum & Mining

What is the main language spoken in South Sudan:

South Sudan is one of the most linguistically diverse countries in Africa. Before it gained independence from Sudan, the official languages were English and Arabic, however, after independence, only English is recognised as an official language.

There are, however, lots of recognised national languages, for instance Nuer with ±1.8 million speakers, and Dinka with ±4.5 million speakers.

What type of employment contracts can you offer in South Sudan:

Through our employer of record (EOR) solutions in South Sudan, we can offer the following types of employment contracts:
  • Fixed Term
  • Indefinite term
Contracts and Offer Letters must:
  • Be in writing
  • Be in the official local language and the local currency
  • Include salary/compensation, benefits and termination requirements
Full-time Employees:
  • 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 1 – 3 months [standard] / 3 months [maximum]

WHAT INCOME IS TAXABLE IN South Sudan:

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 South Sudan:

  • Wages received by foreign diplomatic and consular representatives and foreign personnel of Liaison Offices
  • Wages received by foreign representatives, foreign officials and foreign employees of international governmental organizations and international nongovernmental organizations
  • Where there is an agreement between the government GoSS wages received by donor agencies employees or their contractors who are carrying out humanitarian aid work.
  • Compensation for the damages and loss of property or harm to individuals.
  • Interest and dividend where tax is withheld.
  • Pension of GoSS employees paid by GoSS.
  • People with a monthly income of less than SSP 2,000 (Zero rate)

Standard working hours: Number Overtime to be paid?

In South Sudan there is no statutory requirement to pay a 13th or 14th month salary / bonus, and generally these are not customary.

However, employees can carry over unused annual leave and after 2 years, they may accept payment in lieu of.

Mandatory contributions?

Employee

Contribution Type Contribution Rate
National Social Security Fund (NSSF)
8%
Payroll Tax
Percentage upon salary

Employer

Contribution Type Contribution Rate
National Social Security Fund (NSSF)
17%

What is the Maternity and Paternity policy within South Sudan:

Maternity leave
  • Entitled to 90 days leave from work on full pay
Paternity leave
  • Immediately after delivery or miscarriage entitled to 2 working weeks leave from work.

What type of leave is allowed in South Sudan:

Annual leave
  • 20 days
Sick Leave
  • 12 days of paid sick leave annually if they present a medical certificate

Do I need to pay a mandatory bonus annually OR is it discretionary in South Sudan:

In South Sudan there is no statutory requirement to pay a 13th or 14th month salary / bonus, and generally these are not customary.

However, employees can carry over unused annual leave and after 2 years, they may accept payment in lieu of.

What Gratuity / Severance payments do you need to provide for South Sudan:

  • Severance pay in South Sudan is applicable to workers who have been in continuous service with an employer for at least six months.
  • Severance pay is due in various circumstances, including unfair dismissal by the employer, death of the employee in service, termination due to physical incapacity, termination due to the death and insolvency of the employer, and any other circumstances mandated by regulations.
  • The gratuity pay for severance is calculated at one and a half month’s salary for each year of service if the worker has completed more than 10 years.
  • If the length of service exceeds 15 years, the gratuity pay increases to one and three quarters of a month’s salary for each additional year of service.

CAN YOU GIVE FRINGE BENEFITS IN South Sudan:

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 South Sudan:

Employee Probation Period
  • The probationary period cannot exceed 3 months.
Notice Period
  • The notice period is as follows: –
    • one month by either party for an employee in continuous service of the employer for one year or more;
    • two weeks for an employee after continuous service of an employer for six months to one year;
    • one week for an employee for a continuous service of less than 6 months.

Is 13th month pay (Bonus) mandatory?

Not mandatory, applicable as per contract.

What are the Corporate and VAT / Sales tax rates in South Sudan:

Corporate Tax Rates: 35% [in general] VAT / Sales Tax Rates: 18% [on most goods and services]

Public Holidays in South Sudan:

What Industries we support in South Sudan:

  • 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.

Can we help you with South Sudan?