Payroll and Benefits Guide Senegal

Employer

Employer Payroll Contributions

Employee

Employee Payroll Contributions

Employee Income Tax

General

The minimum daily wage for full-time employees in Senegal is 209.10 XOF per hour for general employees with a lower minimum wage of 182.95 XOF per hour for employees within the agricultural industry.

Payroll Cycle

The payroll cycle in Senegal can be either hourly, daily, weekly, or monthly, with all payments made within 8 days.

13th Salary

The 13th Salary in Senegal is customary and generally paid at the end of the year.

General

The standard work week consists of 40 hours over a maximum of 6 days per week.

Overtime

All work exceeding the standard working hours per week is to be paid as overtime and is regulated by the employment contract/collective agreements. When an employee is requested to work overtime or work on holidays, there is a maximum number of hours allowed, being 100 hours per year.

The overtime pay is calculated by multiplying the hourly salary by the following rate:

• Day Hours – Overtime is paid at 110% of the employee’s standard hourly rate for the first eight hours and 135% for additional hours.
• Night Hours – Night work (between 10 p.m. and 5 a.m.) is paid at 150% of the employee’s basic hourly rate or 200% for night work on Sundays or holidays. Night work (between 10 p.m. and 5 a.m.) is paid at 150% of the employee’s basic hourly rate or 200% for night work on Sundays or holidays.
• Weekends or public holidays – The rate for work during the day on a weekend or holiday is 150% of the employee’s standard hourly rate.

Working Week

Monday–Friday

Paid Time Off

Employees are entitled to 24 days of paid annual leave.

Public Holidays

Public holidays falling on weekends are usually lost unless decreed otherwise by the local government.

Religious holidays are determined by the lunar cycle and will show as tentative until they are confirmed nearer the date of the holiday.

Sick Days

Employees who have completed six months of service within an organization are entitled to five days of paid sickness per year.

Maternity Leave

Employees are entitled to 14 weeks of 100% paid maternity leave compensated by Senegal’s Social Security/government. Maternity leave can begin six weeks before the expected due date and lasts for eight weeks following the birth.

Paternity Leave

Fathers are entitled to one day of paid paternity leave for the birth of a child if they are covered by the interprofessional collective agreement.

Parental Leave

There is no other parental leave in Senegal.

Other Leave

There is no other leave in Senegal.

Termination Process

Employers can terminate a fix term contract by giving the following reasons – business, personal, or workers misconduct. It requires notice and a written explanation for the termination. If the reason is misconduct, a warning needs to be given and the employee gets a chance to explain actions.

Notice Period

The statutory notice period is dependent upon the job role and industry.

Employers may terminate employees for just cause with eight days to one month notice depending on the length of service for white-collar workers, blue-collar workers, and permanent hourly, daily, or weekly employees. Three months written notice is given to executives.

Employees can terminate a contract with 15 days’ written notice, although technicians and supervisors must provide two months notice.

Severance Pay

Severance pay is 25-40% of the average wages over the past 12 months for each year of service depending on the length of service and the collective bargaining agreement.

Probation Period

Typically, the probation period is three months for executives and 1 month for non-executives.

VISA

Work permits are required for foreign individuals wishing to take up employment and residence in Senegal. The type of required work permit depends on the employee’s qualifications and duration of work.

Visas are compulsory for all foreign nationals traveling to Senegal, except nationals from ECOWAS, Mauritania, and Morocco.

General

The standard rate of VAT in Senegal is 18%.