Gabon Employer of Record & Payroll
Africa Deployments Gabon 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 Gabon 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 Gabon.
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 Ghana, Medical, Disability, Life, and Workmen’s Compensation Insurances.
Gabon is a land of favourable weather and astonishing wildlife, including lowland gorillas and chimpanzees, and endangered turtles and whales off the Atlantic coast. It has fantastic potential for ecotourism and adventure travel.
Gabon is also known for its rich culture, warm people, and some of the best beaches on the African continent.
Main exports from Gabon include petroleum products (80% of total exports), manganese, uranium and timber.
What is the main language spoken in Gabon:
French is the official language in Gabon for the population of ±2.3 million people.
However 32% of Gabonians speak Fang as a mother tongue. The indigenous languages are all members of the Bantu family, estimated to have come to Gabon about 2,000 years ago, and differentiated into ±40 languages.
What type of employment contracts can you offer in Gabon:
- 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 6 months [maximum]
WHAT INCOME IS TAXABLE IN Gabon:
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 Gabon:
The TCTS [Complementary tax on salaries] rate is 5% of the salary, indemnities, and emoluments paid to the taxpayer. The part of the revenue up to XAF 150,000 per month is exempted from the TCTS.
Standard working hours: Number Overtime to be paid?
- The standard workweek in Gabon is typically 40 hours, with 8 hours per day for 5 days a week.
- Overtime is generally payable for work performed beyond the standard working hours. The specific rates and limits for overtime pay may be outlined in labor laws or collective agreements. However, it is common to observe the following guidelines:
- Overtime hours: The maximum number of overtime hours allowed per day, per month, or per year may be specified. The exact limits can vary, so referring to the applicable regulations is essential.
- Overtime pay rate: Overtime is usually compensated at a higher rate than regular working hours. The specific percentage or multiplier for calculating overtime pay may be outlined in labor laws or collective agreements.
Mandatory contributions?
Employee
| Contribution Type | Contribution Rate | Threshold |
|---|---|---|
|
Social Security Fund (CNaPS) |
6% |
None |
|
National Health Insurance Fund (CNAM) |
3% |
None |
|
National Pension Fund (CNAPS) |
0.5% |
None |
Employer
| Contribution Type | Contribution Rate | Threshold |
|---|---|---|
|
Social Security (CNaPS) |
16% |
None |
|
National Health Insurance (CNAM) |
3% |
None |
|
National Employment and Vocational Training Fund (FNEF) |
1% |
None |
Social
| Contribution Type | Employers | Employees |
|---|---|---|
|
Social Security (CNaPS) |
16% |
6% |
|
National Health Insurance (CNAM) |
3% |
3% |
|
National Employment and Vocational Training Fund (FNEF) |
1% |
0.5% |
What is the Maternity and Paternity policy within Gabon:
- 14 weeks of paid maternity leave: 6 weeks of leave prior to the birth and 8 weeks after.
- No statutory paternity leave
- Generally 10 days per year paid leave for family events can be used here
What type of leave is allowed in Gabon:
- 24 days, full pay
- entitled to up to 6 months of paid sick leave.
Do I need to pay a mandatory bonus annually OR is it discretionary in Gabon:
Yes, employers in Gabon are required to pay a mandatory annual bonus to their employees. This bonus is not discretionary and is equal to one month’s salary.
What Gratuity / Severance payments do you need to provide for Gabon:
- Mandatory payment
- Paid to employees who have completed at least one year of continuous service
- The amount is equal to one-twelfth of the employee’s annual salary for each year of service
- Mandatory payment
- Paid to employees who have been terminated without just cause
- The amount is equal to one month’s salary for each year of service
CAN YOU GIVE FRINGE BENEFITS IN Gabon:
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 Gabon:
No mandatory probation period is specified by law in Gabon, but employers can set a probationary period of up to 6 months.
Is 13th month pay (Bonus) mandatory?
Bonuses in the form of a 13th month salary are common in Gabon, but not mandatory. They are generally based on performance and length of service.
What are the Corporate and VAT / Sales tax rates in Gabon:
Corporate Tax Rates: 30% [in general]
VAT / Sales Tax Rates: 18% [on most goods and services]
Public Holidays in Gabon:
- January 1 - New Year's Day
- April 10 - Easter Monday
- April 17 - Women's Day
- April 22 - Eid al-Fitr
- May 01 - Labour Day
- May 18 - Ascension Day
- May 29 - Whit Monday
- June 29 - Eid Al Adha
- August 15 - Assumption Day
- August 16 - Independence Day Holiday
- August 17 - Independence Day
- November 01 - All Saints' Day
- December 25 - Christmas Day
What Industries we support in Gabon:
- 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.
