Niger backdrop

Payroll and Benefits Guide Niger

Last updated: May 14, 2023

West African CFA Franc (XOF)
Employer Taxes
16.90% (plus 3%-5%)
Payroll Frequency
Employee Costs
Date Format
Fiscal Year
1 January- 31 December



Employer Payroll Contributions

16.90% (plus 3%-5%) Total Employment Cost


Social Security (CNSS) family allowance


Social Security (CNSS) work injury


Social Security (CNSS) old age, disability, and survivors


social contribution for unemployment public insurance to the National Agency for the Promotion of Employment (Agence National pour la Promotion de l’Emploi, ANPE

3% – 5%

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


Employee Payroll Contributions

5.25% Total Employee Cost
5.25% Social Security (CNSS) old age, disability, and survivors


Employee Income Tax


Up to 25,000 CFA


Between 25,001 CFA and 50,000 CFA


Between 50,001 CFA and 100,000 CFA


Between 100,001 CFA and 150,000 CFA


Between 150,001 CFA and 300,000 CFA


Between 300,001 CFA and 400,000 CFA


Between 400,001 CFA and 700,000 CFA


Between 700,001 CFA and 1,000,000 CFA


1,000,00 and above

Employer taxes


Employee taxes


Minimum Wage


Niger’s minimum wage is 30,047 CFA per month.




Payroll Cycle

The typical payroll cycle in Niger is a monthly basis, however weekly and hourly cycles are also common.

13th Salary

There is no statutory requirement to provide a 13th salary.

Working Hours


The standard workweek in Niger consists of 40 hours, however there are some exceptions which allow additional hours due to the nature of the job role, e.g., farmworkers who are entitled 2400 hours per year.


All work exceeding the standard working hours a week is to be paid as overtime and is regulated by the National Minimum Wage Act.
Overtime is paid at the following rates: 110% of the regular hourly salary rate for the first 8 hours, increasing to 135% of the regular hourly salary rate thereafter.

Working Week



Paid Time Off

Employees are entitled 30 days of paid annual leave.
The annual leave increases with the length of service as follows,
– After 20 years of service, they are entitled to an additional two days leave
– After 25 years of service, they are entitled to an additional four days leave
– After 30 years of service, they are entitled to an additional six days leave

Vacation Days
Public Holidays

Public Holidays

There are 13 National Holidays in Niger in 2023.

Sick Days

An employee is entitled to five days 100% paid sickness absence per year.

Maternity Leave

Female employees are entitled to 14 weeks of paid maternity leave in Niger, with the requirement to take six weeks before the due date and eight weeks after the birth.
Maternity confirmation certificates must be provided before any maternity leave can commence.



Paternity Leave

In Niger a father is entitled to one day paid paternity in one calendar year.

Parental Leave

There are no provisions in the law regarding parental leave.

Other Leave

There are no provisions in the law regarding other types of leave.


Termination Process

Employers can terminate a fix term contract by giving the following reasons – business, personal, or employees misconduct. It requires notice and a written explanation for the termination.

Notice Period

The minimum statutory notice period is determined within the job role and respective collective agreement. General notice periods range from eight days’ notice period for employees on hourly or weekly paid contracts to a minimum of one month for monthly paid employees, increasing to three months for senior management roles.

Severance Pay

An employee is entitled to severance pay (linked to length of service) as long as they have worked continuously for at least one year with the employer.

Probation Period

In Niger, probationary periods are generally three months.



In accordance with Niger’s immigration legislation, employment by a local entity is a prerequisite for applying for a work permit, as there is no restriction on the number of foreign employees that a company may employ. Foreigners working in Nigeria are subject to immigration approvals, controls, permissions and permits.



The standard rate of VAT in Niger is 19%.

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Payroll and Benefits Guide
in Niger

What’s covered in this guide:

  • Employer/employee contributions
  • Minimum wage
  • Working hours
  • Visa requirements

And more...

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All questions are answered by our in-house compliance department working in conjunction with our local in-country partner for this specific country

Public Holidays Calendar

Niger 2023
Day Date Holiday Notes
Sunday Jan-1 New Year's Day
Monday Apr-10 Easter Monday
Tuesday Apr-18 Night of Decree
Saturday Apr-22 Festival of Breaking the Fast
Monday Apr-24 Concord Day
Monday May-1 Labour Day
Thursday Jun-29 Feast of the Sacrifice
Friday Jun-30 Second Day of the Feast of the Sacrifice
Wednesday Jul-19 Islamic New Year’s Day
Thursday Aug-3 Nigerien Independence Day
Wednesday Sep-27 Birth of the Prophet
Monday Dec-18 Nigerien Republic Day
Monday Dec-25 Christmas Day