Niger Employer of Record & Payroll
Africa Deployments Niger 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 Niger 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 Niger.
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.
Niger, officially the Republic of the Niger, is a landlocked country in West Africa with 7 surrounding countries, and a population of ±27 million.
The Sahara Desert covers nearly ⅘ of Niger, making it one of the hottest countries.
Niger is home to the largest protected area in Africa, The Air and Ténéré Natural Reserves, which span a massive 7.7 million hectares. The area encompasses a volcanic rock mass, and thanks to its isolation, has a staggering variety of plant species and wild animals.
Niger has a dinosaur named after it – The Nigersaurus – a 30-foot herbivorous dinosaur with more than 500 replaceable teeth, that lived in the region ±100 million years ago.
The highest mud-brick structure [minaret] in the world, the Grande Mosquée d’Agadez (Agadez Mosque) which soars 27 metres high, can be found in Niger.
The Dabous Giraffe Petroglyph is a life-sized carving in Niger of two giraffes dating back 10,000 years. It’s the largest known animal carving in the world.
Niger sits on some of the world’s largest uranium deposits, but its economy is based on subsistence agriculture [crops and livestock], and the export of raw commodities.
What is the main language spoken in Niger:
Niger’s official languages are French and Arabic.
Also spoken are Hausa (by ±50% of the population), Djerma, Fulani, Manga, Zarma and Tuareg dialects.
What type of employment contracts can you offer in Niger:
- 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 Niger:
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 Niger:
In Niger most benefits are taxable [i.e. are not exempt] as part of employee income.
Any monetary provisions, such as bonuses or paid leave, are generally to be included in each employee’s total revenue calculations for taxes.
Standard working hours: Number Overtime to be paid?
- Normal working hours vary by industry but generally start at 42 hours per week.
- Overtime is paid for additional hours worked beyond the standard working hours.
- The rate for overtime varies depending on the circumstances:
- Overtime hours 42 to 48: Paid at 110% of the basic rate.
- Overtime hours 49 and beyond: Paid at 135% of the basic rate.
- Overtime on Sundays or public holidays: Paid at 150% of the basic rate.
- Evening work: Paid at 200% of the basic rate.
Mandatory contributions?
Employee
| Contribution Type | Contribution Rate |
|---|---|
|
Social Security (CNSS) old age, disability, and survivors |
5.25% |
Employer
| Contribution Type | Contribution Rate |
|---|---|
|
Social Security (CNSS) family allowance |
8.40% |
|
Social Security (CNSS) work injury |
1.75% |
|
Social Security (CNSS) old age, disability, and survivors |
6.25% |
|
social contribution for unemployment public insurance to the National Agency for the Promotion of Employment (Agence National pour la Promotion de l’Emploi, ANPE |
0.50% |
|
An apprenticeship tax (taxe d’apprentissage) is payable by companies subject to business income tax in Niger at the rate of 3% on payments made to local employees and 5% on payments made to expatriate employees |
3% – 5% |
What is the Maternity and Paternity policy within Niger:
Maternal leave:
- Female employees in Niger are entitled to 14 weeks of paid maternity leave. It is compulsory for the employee to take six of these weeks before birth and the remaining eight weeks after birth.
Paternal leave:
- Immediately after delivery or miscarriage entitled to 1 working days leave from work.
What type of leave is allowed in Niger:
- 22 days, full pay per year
- Employees in Niger are generally entitled to five paid sick days per year
Do I need to pay a mandatory bonus annually OR is it discretionary in Niger:
There is no statutory requirement to pay a 13th or 14th month salary / bonus in Niger, however, if paid they are generally based on performance and/or length of service – and sometimes seniority.
What Gratuity / Severance payments do you need to provide for Niger:
- Employees with at least one year of employment are generally eligible for severance pay in Niger.
- Severance pay is calculated based on the employee’s average salary.
- The specific percentage and formula for calculating severance pay may vary based on the applicable laws, collective bargaining agreements, or individual employment contracts.
- The calculation typically involves multiplying the average salary by the number of years of service.
CAN YOU GIVE FRINGE BENEFITS IN NIGER:
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 Niger:
- If an employee is terminated without misbehavior, they are generally entitled to severance pay in Niger.
- If an employee is terminated for misbehavior, they may not be entitled to severance pay in Niger.
- Employers are generally required to provide notice to employees before termination in Niger.
- The notice period ranges between one and three months.
- Probationary periods of up to six months are permitted in Niger.
Is 13th month pay (Bonus) mandatory?
Not mandatory, applicable as per contract.
What are the Corporate and VAT / Sales tax rates in Niger:
Corporate Tax Rates: 30% [in general]
VAT / Sales Tax Rates: 19% [on most goods and services]
Public Holidays in Niger:
- January 1 - New Year's Day
- April 10 - Easter Monday
- April 18 - Laylat al-Qadr
- April 22 - Korité
- April 24 - Concord Day
- May 01 - Labour Day
- June 29 - Tabaski
- June 30 - Tabaski Holiday
- July 19 - Muharam
- August 03 - Independence Day
- September 27 - Mouloud
- December 18 - Republic Day
- December 25 - Christmas Day
What Industries we support in Niger:
- 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.
