Payroll and Benefits Guide Niger

Employer

Employer Payroll Contributions

Employee

Employee Payroll Contributions

Employee

Employee Income Tax

General

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.

General

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.

Overtime

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

Monday-Friday

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

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.

VISA

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.

General

The standard rate of VAT in Niger is 19%.