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Africa · 5 countries
Country guide · Africa

Choose a country to open its guide.

Use the country button above. Each guide covers contracts, employer cost, working time, leave, termination, freelancers and work permits, with the legal source of every figure.

5 countries in this regionVerified Oct 2026 Other regions
Country guideAfricaVerified Oct 2026
DZ

Hiring in Algeria: the 2026 guide

Covers private-sector employment under Law 90-11 of 21 April 1990 on labour relations, as amended, with the social insurance, tax and foreign-worker rules that apply in 2026. Collective agreements add to the law, so check the one that covers your sector.

14 min read Verified Oct 2026 General information, not legal advice
Capital · Currency
Algiers · DZD
Language
Arabic and Tamazight (French widely used in business)
Minimum wage
DZD 24,000 per month (SNMG, from 1 January 2026)
Employer contributions
25% of gross pay (CNAS), plus 0.5% for the social housing fund
Statutory paid leave
2.5 days per month worked, up to 30 calendar days a year
Public holidays
14 paid public holiday days (each Eid lasts 3 days)
Employer notice
Set by the collective agreement; 2 paid hours a day to look for work
FreelanX EOR onboarding
10–30 days
Country guideAfricaVerified Oct 2026
MA

Hiring in Morocco: the 2026 guide

Covers private-sector employment under the Labour Code (Law 65-99) and its decrees, with the CNSS, tax and foreign-worker rules that apply in 2026. Some sectors have collective agreements that add to the Code.

14 min read Verified Oct 2026 General information, not legal advice
Capital · Currency
Rabat · MAD
Language
Arabic and Amazigh (French widely used in business)
Minimum wage
MAD 17.92 per hour (SMIG, non-agricultural, from 1 January 2026)
Employer contributions
About 21% of gross pay (CNSS, AMO, training tax), plus work accident insurance
Statutory paid leave
1.5 working days per month (18 a year), more with seniority
Public holidays
15 paid public holidays in 2026 (11 civil, 4 religious)
Employer notice
8 days to 3 months, by category and length of service
FreelanX EOR onboarding
10–30 days
Country guideAfricaVerified Oct 2026
NG

Hiring in Nigeria: the 2026 guide

Covers private-sector employment under the Labour Act (Cap L1 LFN 2004), the National Minimum Wage Act, the Pension Reform Act 2014 and the Nigeria Tax Act 2025 in force from 2026. Many terms for managers come from the contract, as the Labour Act mainly protects workers in manual and clerical roles.

14 min read Verified Oct 2026 General information, not legal advice
Capital · Currency
Abuja · NGN
Language
English
Minimum wage
₦70,000 per month (employers with 25+ workers, since July 2024)
Employer contributions
About 12% of pay: pension 10%, NSITF 1%, ITF 1%
Statutory paid leave
At least 6 working days after 12 months (Labour Act)
Public holidays
About 13 public holiday days in 2026
Employer notice
1 day to 1 month, by length of service
FreelanX EOR
Ask us about Nigeria
Country guideAfricaVerified Oct 2026
ZA

Hiring in South Africa: the 2026 guide

Covers private-sector employment under the Basic Conditions of Employment Act (BCEA), the Labour Relations Act (LRA) and the Employment Equity Act, with the SARS payroll rules for the 2027 tax year (1 March 2026 to 28 February 2027). Sectoral determinations and bargaining council agreements can add to these rules.

14 min read Verified Oct 2026 General information, not legal advice
Capital · Currency
Pretoria · ZAR
Language
12 official languages (English used in business)
Minimum wage
R30.23 per hour (from 1 March 2026)
Employer contributions
About 2% of pay (UIF 1% capped, SDL 1%), plus COIDA
Statutory paid leave
21 consecutive days a year (15 working days)
Public holidays
12 public holidays
Employer notice
1 to 4 weeks, by length of service
FreelanX EOR onboarding
10–30 days
Country guideAfricaVerified Oct 2026
SN

Hiring in Senegal: the 2026 guide

Covers private-sector employment under the new Labour Code (Law 2026-18 of 3 September 2026, published on 17 September 2026), which replaces the 1997 Code, with the social security and foreign-worker rules that apply in 2026. Decrees and collective agreements of the old regime stay in force where they do not conflict.

14 min read Verified Oct 2026 General information, not legal advice
Capital · Currency
Dakar · XOF
Language
French (Wolof widely spoken)
Minimum wage
XOF 64,223 per month (SMIG, 40-hour week)
Employer contributions
About 18% of capped pay (CSS, IPRES, IPM), plus 3% CFCE
Statutory paid leave
2 working days per month of service
Public holidays
14 public holidays in 2026
Employer notice
Set by the national collective agreement, by category
FreelanX EOR
Ask us about Senegal
Hire in Algeria, start to finish
FreelanX EOR is the legal employer in Algeria, with a FreelanX office in Algiers. We issue the contract, run payroll and declarations, and you manage the work day to day.
1Request
Tell us the role, salary and start date.
2Contract
Algeria employment contract and written terms prepared.
3Registrations
Tax, social security and insurance registrations.
4Start date
Your collaborator starts, on payroll from day one.
10–30 days in totalfor Africa with FreelanX EOR. The exact time depends on how fast documents arrive.
Open-ended by default
A contract is presumed open-ended unless it says otherwise in writing. Fixed-term contracts are allowed only in the cases the law lists.
Employer pays most of the 34.5%
Social security is 34.5% of gross pay: 25% employer, 9% employee and 0.5% for the social housing fund. There is no ceiling for employees.
Minimum wage rose in 2026
The national guaranteed minimum wage (SNMG) is DZD 24,000 a month from 1 January 2026, for a 40-hour week.
Maternity leave is now 150 days
Since Law 25-08 of July 2025, mothers get 150 consecutive days of maternity leave, paid at 100% by CNAS.
Unfair dismissal costs at least 6 months
A dismissal that breaks the law is presumed unfair. A court can order reinstatement or at least 6 months of salary as compensation.
Foreign hires need a work permit
Foreign workers may be hired only for posts no qualified national can fill, with a work permit from the labour administration.
Five mistakes to avoid
The ones we see most often when a team hires in Algeria for the first time.
Using a fixed-term contract for a permanent job
Fixed-term contracts must match a case listed in the law and state their length. The labour inspector checks this, and an unjustified one is treated as open-ended.
Arts. 11, 12 and 12 bis Law 90-11
Skipping the disciplinary procedure
Dismissal for serious misconduct must follow the internal rules: written notice and a hearing where the worker can bring a colleague. A breach can void the dismissal.
Arts. 73-2 and 73-4 Law 90-11
Paying overtime without the premium
Overtime must stay exceptional, within 20% of the legal hours, and is paid at least 50% above the normal hourly rate.
Arts. 31 and 32 Law 90-11
Leaving pay items off the payslip
The payslip must list the full pay and each of its elements by name. Salary is paid regularly, at the end of each pay period.
Arts. 86 and 88 Law 90-11
Hiring a foreign worker before the permit
A foreign national needs a work permit for a post nationals cannot fill, and the employer must declare the hire. Working without it exposes the employer to penalties.
Art. 21 Law 90-11; Law 81-10
Contract rules that matter
Form of contractThe employment relationship exists as soon as a person works for an employer, written or not, and can be proved by any means. A written contract is strongly advised.Arts. 8 and 10 Law 90-11
Open-ended by defaultA contract is deemed open-ended unless it states otherwise in writing.Art. 11 Law 90-11
Fixed-term contractsAllowed, full or part time, only in the cases the law lists, such as a defined project, a replacement or seasonal work. The labour inspector checks the case and the term.Arts. 12 and 12 bis Law 90-11
ProbationA new hire may serve a probation period set by collective agreement for each category of worker, up to 12 months for highly qualified posts. The worker has the same rights as other staff.Arts. 18 and 19 Law 90-11
Part timePart-time contracts are allowed but cannot be shorter than half of the legal working time.Art. 13 Law 90-11
Collective agreementsCollective agreements set many rules the law leaves open, including notice periods and probation lengths. Internal rules that reduce legal rights are void.Arts. 73-5 and 78 Law 90-11
Internal rulesEmployers set internal rules that cover discipline and its procedure. Any clause that limits rights given by law or by the collective agreement has no effect.Art. 78 Law 90-11
Employer cost simulator
Pick a salary. Figures use the current rates and ceilings for a standard professional salary. Estimates, not a quote.
Gross yearly salary (DZD)
Employer share of statutory contributions
DZD 300,000
25.0% of gross salary
Estimated total employer cost
DZD 1,500,000 – DZD 1,506,000
Gross salary + contributions + other employer costs (DZD 0 to DZD 6,000)
Social insurance (sickness, maternity, disability, death)
Employee pays 1.5%
DZD 138,000
Retirement
Employee pays 6.75%
DZD 132,000
Work accidents and occupational diseases
Employer only
DZD 15,000
Unemployment insurance
Employee pays 0.5%
DZD 12,000
Early retirement
Employee pays 0.25%
DZD 3,000
Employer share of statutory contributions
DZD 450,000
25.0% of gross salary
Estimated total employer cost
DZD 2,250,000 – DZD 2,259,000
Gross salary + contributions + other employer costs (DZD 0 to DZD 9,000)
Social insurance (sickness, maternity, disability, death)
Employee pays 1.5%
DZD 207,000
Retirement
Employee pays 6.75%
DZD 198,000
Work accidents and occupational diseases
Employer only
DZD 22,500
Unemployment insurance
Employee pays 0.5%
DZD 18,000
Early retirement
Employee pays 0.25%
DZD 4,500
Employer share of statutory contributions
DZD 600,000
25.0% of gross salary
Estimated total employer cost
DZD 3,000,000 – DZD 3,012,000
Gross salary + contributions + other employer costs (DZD 0 to DZD 12,000)
Social insurance (sickness, maternity, disability, death)
Employee pays 1.5%
DZD 276,000
Retirement
Employee pays 6.75%
DZD 264,000
Work accidents and occupational diseases
Employer only
DZD 30,000
Unemployment insurance
Employee pays 0.5%
DZD 24,000
Early retirement
Employee pays 0.25%
DZD 6,000
Employer share of statutory contributions
DZD 900,000
25.0% of gross salary
Estimated total employer cost
DZD 4,500,000 – DZD 4,518,000
Gross salary + contributions + other employer costs (DZD 0 to DZD 18,000)
Social insurance (sickness, maternity, disability, death)
Employee pays 1.5%
DZD 414,000
Retirement
Employee pays 6.75%
DZD 396,000
Work accidents and occupational diseases
Employer only
DZD 45,000
Unemployment insurance
Employee pays 0.5%
DZD 36,000
Early retirement
Employee pays 0.25%
DZD 9,000
Employer share of statutory contributions
DZD 1,200,000
25.0% of gross salary
Estimated total employer cost
DZD 6,000,000 – DZD 6,024,000
Gross salary + contributions + other employer costs (DZD 0 to DZD 24,000)
Social insurance (sickness, maternity, disability, death)
Employee pays 1.5%
DZD 552,000
Retirement
Employee pays 6.75%
DZD 528,000
Work accidents and occupational diseases
Employer only
DZD 60,000
Unemployment insurance
Employee pays 0.5%
DZD 48,000
Early retirement
Employee pays 0.25%
DZD 12,000
Rates as of 1 January 2026 (CLEISS). No ceiling for employees. The range adds the 0.5% social housing fund (FNPOS) that CLEISS lists in its own column. Construction, public works and hydraulics add 0.375% (CACOBATPH).
Pay and contribution rules
Minimum wageDZD 24,000 per month from 1 January 2026, set by Presidential Decree 26-01. It was DZD 20,000 before.Presidential Decree 26-01 (Journal officiel, 14 Jan 2026)
What counts as salaryBase salary from the job classification, plus seniority and overtime allowances, working-condition allowances and bonuses linked to productivity and results.Art. 81 Law 90-11
Income tax (IRG)The employer withholds IRG on salaries under a progressive scale from 0% to 35%, applied since January 2022. Low salaries get an exemption or a reduction.Direction générale des impôts, IRG scale 2022
Payslip and pay dayA periodic payslip lists the pay and each element by name. Salary is paid regularly at the end of each period.Arts. 86 and 88 Law 90-11
Overtime payAt least 50% above the normal hourly rate, within a limit of 20% of the legal working time.Arts. 31 and 32 Law 90-11
BonusesNo statutory 13th month. Productivity and results bonuses are part of salary when they are paid.Art. 81 Law 90-11
Working time
Legal working week40 hours a week under normal conditions, spread over at least 5 working days.Ordinance 97-03; Art. 22 Law 90-11
Daily spanThe working day, from start to end, must never exceed 12 hours.Art. 26 Law 90-11
OvertimeOnly for an absolute need of the service, and within 20% of the legal working time. Paid at least 50% above the normal rate.Arts. 31 and 32 Law 90-11
Night workWork between 9 pm and 5 am counts as night work.Art. 27 Law 90-11
Weekly restOne full day of rest a week, normally Friday. Work on a legal rest day gives an equal rest and the overtime premium.Arts. 33 and 36 Law 90-11
Leave and absences
Annual leave2.5 days per month of work, up to 30 calendar days a year. The reference year runs from 1 July to 30 June. Workers in the southern wilayas get at least 10 extra days.Arts. 40 to 42 Law 90-11
Sick leaveCNAS pays a daily allowance of 50% of the daily wage from day 1 to 15, and 100% from day 16, or from day 1 in hospital or for long illness.CNAS rules (Law 83-11)
Maternity150 consecutive days, paid at 100% of the daily wage by CNAS, since Law 25-08 of 19 July 2025.Law 25-08 of 19 July 2025 amending Law 83-11
Birth of a child3 paid working days, as for the worker's marriage, on notice and proof to the employer.Art. 54 Law 90-11
Statutory minimum paid leave, in weeks
How Algeria compares with the other markets in this guide, for a 5-day week. Each country has its own verified figure.
Nigeria1.2 weeks
Morocco3 weeks
South Africa3 weeks
Algeria4.3 weeks
Senegal4.8 weeks
Public holidays 2026
National days plus regional days. Hover a dot to see its name.
JFMAMJJASOND
Thu 1 JanNational
New Year's Day
Mon 12 JanNational
Yennayer (Amazigh New Year)
Fri 20 MarNational
Eid al-Fitr (3 days)
· expected date
Fri 1 MayNational
Labour Day
Wed 27 MayNational
Eid al-Adha (3 days)
· expected date
Tue 16 JunNational
Awal Muharram
· expected date
Thu 25 JunNational
Ashura
Sun 5 JulNational
Independence Day
Wed 26 AugNational
Mawlid
Sun 1 NovNational
Revolution Day
Both Eids last 3 paid days since 2023, so the 10 holidays give 14 days off. Islamic dates follow moon sighting and are confirmed by the government shortly before. Friday is the weekly rest day.
Notice periods set by the employer
Hover a row. Bars are drawn to scale.
Any length of serviceMinimum set by the collective agreement
During notice2 paid hours a day to look for work
Pay instead of noticeAllowed: the employer pays the notice
The law gives no default length: the collective agreement sets the minimum. Notice is not due for serious misconduct. An employee who resigns also gives the notice set by the collective agreement, in writing.
Rules for ending an employment
Ways a contract endsExpiry of a fixed term, resignation, dismissal, total incapacity, workforce reduction, closure, retirement or death.Art. 66 Law 90-11
Dismissal for misconductOnly for serious misconduct, such as refusing lawful instructions. The employer weighs the circumstances, the harm and the worker's record.Arts. 73 and 73-1 Law 90-11
ProcedureWritten notice of the charge and a hearing, where the worker may bring a colleague, as the internal rules set out.Art. 73-2 Law 90-11
Unfair dismissalA dismissal that breaks the law is presumed unfair. The court can annul it for a procedural breach, or order reinstatement or compensation of at least 6 months of salary.Arts. 73-3 and 73-4 Law 90-11
Economic reasonsA workforce reduction is decided after collective negotiation and only after other means, such as fewer hours. New hiring in the same workplace is then restricted.Arts. 69 and 70 Law 90-11
ResignationA right of the worker, in writing, with the notice set by the collective agreement.Art. 68 Law 90-11
With FreelanX EOR, ending an employment is run by FreelanX EOR under local law, and the process is agreed with you before any step.
Six signals checked by the authorities
No single signal decides. Authorities and courts weigh the whole picture and look at how the work is really done, not only at the contract.
01 · Organisation
Does the person work within your organisation?
Hover for what it signals
Employee signal: works inside your teams, your processes, your schedule.
Independent signal: organises the work alone and delivers a result.
02 · For whose account
Is the work done for your account?
Hover for what it signals
Employee signal: you carry the risk and keep the profit of the work.
Independent signal: the person bears the business risk.
03 · Instructions
Do you give orders and check how the work is done?
Hover for what it signals
Employee signal: day-to-day instructions and checks.
Independent signal: agreed deliverables only.
04 · Pay
Is the person paid like a salary?
Hover for what it signals
Employee signal: fixed monthly sum whatever the output.
Independent signal: invoices per job, with own prices.
05 · Status
Does the person hold a registered status?
Hover for what it signals
Employee signal: no registration, no other clients.
Independent signal: auto-entrepreneur card or a registered business, with CASNOS cover.
06 · Fact over label
Does the real work match the contract?
Hover for what it signals
Employee signal: the relationship exists from the fact of working for you.
Independent signal: the facts match an independent service contract.
Source for the criteria: Law 90-11 Art. 2 (work for remuneration, within the organisation and for the account of another person) and Art. 8 (the relationship exists from the mere fact of working for an employer). Confirm with a local lawyer for a specific case.
Getting certainty on the status
How to check the status in advance, or what happens in an audit.
1Check the status
Ask for the auto-entrepreneur card or the business registration, and the CASNOS affiliation.
2Write a service contract
Describe deliverables, price and deadlines, not hours or a job title.
3Keep it independent
No orders on how to work, no fixed schedule, no place in the org chart.
4Inspection or claim
The labour inspector or a court looks at the facts. A relationship can be proved by any means.
There is no advance ruling on status. If the facts show work within your organisation and for your account, the person is a salaried worker under Law 90-11.
What a reclassification can cost
Back-payment of contributions, penalties and, in some countries, personal liability.
34.5%
Social contributions on the pay, employer and employee shares, can be claimed for the period worked.
CNAS rates (CLEISS, 1 Jan 2026)
≥ 6 months
Minimum compensation for an unfair dismissal if the relationship is ended without the legal process.
Art. 73-4 Law 90-11
Open-ended
Without a written fixed term, the relationship is treated as an open-ended contract.
Art. 11 Law 90-11
All rights
Leave, overtime premium and notice under the collective agreement become due.
Law 90-11
The auto-entrepreneur status
Legal basisLaw 22-23 of 2022 created the status. The national agency ANAE keeps the register and issues the card.Law 22-23; ANAE
Turnover ceilingDZD 5 million of turnover a year to keep the status.Law 22-23 (as reported by Zoom Algérie, 2026)
TaxA single flat tax (IFU) of 0.5% of turnover, with a minimum of DZD 10,000 a year, in place of IRG and VAT on that turnover.IFU rules (as reported by Zoom Algérie, 2026)
Social securityAffiliation with CASNOS, the fund for non-salaried workers, within 10 days of starting.Executive Decree 24-49 of 13 Jan 2024
Work with independents in Algeria, with the paperwork handled
FreelanX Contractors: from $19 per month. FreelanX Contractors+ from $279.
Add contractors
Work permits: key figures
Where a figure is from a past year, the text says so.
2 years
Work permit term
A work permit is issued for up to 2 years and can be renewed. A temporary work permit covers up to 3 months.
48 hours
To declare a foreign hire
The employer declares the hiring of a foreign national to the authorities within 48 hours.
Work permits in practice
Who can be hiredForeign workers only for posts that no qualified national worker can fill, under the conditions set by law.Art. 21 Law 90-11; Law 81-10
PermitsA work permit for long stays, or a temporary work permit for up to 3 months, issued by the labour administration of the wilaya.Law 81-10
Visa and residenceA work visa is needed to enter. The residence card cannot last longer than the work contract.Law 08-11 of 25 June 2008
DeclarationThe hiring of a foreign national is declared within 48 hours.Law 81-10
Business visitsBusiness visitors do not work under a local contract. Check the visa that fits each trip.Law 08-11
The permit terms and the 48-hour rule come from a 2017 law-firm guide to the texts in force. Check current practice with the labour administration before you plan dates.
Main sources
The law or official source behind each key point, with its date, as of October 2026.
TopicSource and date
Minimum wage DZD 24,000Presidential Decree 26-01, Journal officiel of 14 Jan 2026 (in force 1 Jan 2026)
Social security ratesCLEISS, Algeria contribution rates as of 1 Jan 2026; Executive Decree 15-236
Labour relationsLaw 90-11 of 21 April 1990, as amended (WIPO Lex text)
Working week of 40 hoursOrdinance 97-03 of 11 Jan 1997; CLEISS (SNMG for 40 hours a week)
Maternity 150 days at 100%Law 25-08 of 19 July 2025 amending Law 83-11
Sick pay 50% then 100%CNAS rules under Law 83-11 (DémarchesDZ summary, 2026)
Eid holidays of 3 daysRadio Algérie, 2023 amendment to the law on paid holidays
IRG scale 0% to 35%Direction générale des impôts, scale in force since Jan 2022
Auto-entrepreneur statusLaw 22-23; Executive Decree 24-49 of 13 Jan 2024
Foreign workersLaw 81-10; Law 08-11; Baker McKenzie Africa immigration guide (2017)
General information, updated monthly. It is not legal advice: for a decision, talk to us or to your counsel.
What to watch
Rules that are changing, or that vary by region or sector.
  • A new labour code has been discussed for years to replace Law 90-11. Until it is adopted, Law 90-11 as amended applies.
  • Islamic holiday dates follow moon sighting and are confirmed by the government shortly before each one.
  • The SNMG is set by decree after consultation with unions and employers; check for a new decree each January.
Figures we left out
What we could not confirm from an official source yet. These points are not shown as figures in the guide.
  • The probation maximum for ordinary posts reads differently in the texts we found, so only the 12-month ceiling for highly qualified posts is given.
  • Who bears the 0.5% social housing fund (FNPOS) share is not stated by CLEISS; it is shown as a range.
  • Notice lengths: the law leaves them to collective agreements, and no default figure was confirmed.
  • Exact IRG bands and the low-salary exemption amounts for 2026 were not read from the tax code.
  • Work permit fees and processing times for 2026 were not found in an official source.
Changelog
Oct 2026Guide written for Algeria with 2026 figures and sources.Algeria
Next reviewJanuary 2027, when new yearly rates are published.Planned
Hire in Morocco, start to finish
FreelanX EOR is the legal employer in Morocco. We issue the contract, run payroll and declarations, and you manage the work day to day.
1Request
Tell us the role, salary and start date.
2Contract
Morocco employment contract and written terms prepared.
3Registrations
Tax, social security and insurance registrations.
4Start date
Your collaborator starts, on payroll from day one.
10–30 days in totalfor Africa with FreelanX EOR. The exact time depends on how fast documents arrive.
Probation is short
Up to 3 months for managers, 1.5 months for employees and 15 days for workers, renewable once.
Fixed-term is the exception
A fixed-term contract is allowed only in the cases the Code lists. Outside them, the contract is open-ended.
Severance grows with service
After 6 months, a dismissed employee gets 96 to 240 hours of pay per year of service, plus damages if the dismissal is unfair.
Unfair dismissal is capped
Damages are 1.5 months of pay per year of service, capped at 36 months.
Foreign contracts need a visa
A foreign employee's contract takes effect only once the Ministry of Labour has stamped it with its visa.
Freelancers have a tax limit
Auto-entrepreneurs who earn over MAD 80,000 a year from one client have 30% withheld on the excess, to deter disguised employment.
Five mistakes to avoid
The ones we see most often when a team hires in Morocco for the first time.
Starting a foreign employee before the visa
The contract only takes effect from the date of the ministry's visa. Hiring without it carries a fine of MAD 2,000 to 5,000 per employee.
Arts. 516 and 521 Labour Code
Renewing probation twice
Probation can be renewed once only. Ending it after the legal length counts as a dismissal.
Art. 14 Labour Code
Using a fixed-term contract for a permanent need
Fixed-term contracts are limited to listed cases, such as replacement, temporary increase or seasonal work. Otherwise the contract is open-ended.
Arts. 16 and 17 Labour Code
Forgetting the notice decree
Notice depends on category and seniority, from 8 days to 3 months. Missing it means paying the notice in cash.
Art. 43 Labour Code; Decree 2-04-469
Dismissing for economic reasons without approval
Firms with 10 or more staff must inform staff representatives at least 1 month ahead and get the governor's authorisation.
Arts. 66 and 67 Labour Code
Contract rules that matter
Open-ended contractThe standard contract. It can be ended by either side with notice, unless there is serious misconduct.Art. 43 Labour Code
Fixed-term contractAllowed only in the cases the Code lists, such as replacing an absent employee, a temporary increase in work or seasonal work.Art. 16 Labour Code
New business or productA fixed-term contract of up to 1 year, renewable once, is allowed when a company opens or launches a new product.Art. 17 Labour Code
Probation3 months for managers, 1.5 months for employees and 15 days for workers, renewable once.Art. 14 Labour Code
Foreign employeesThe contract follows the ministry's model, includes the employer's duty to pay repatriation if the visa is refused, and takes effect only once stamped.Arts. 516 to 518 Labour Code
Collective agreementsSector or company agreements can give better terms than the Code. Check if one applies.Labour Code, Book I
Employer cost simulator
Pick a salary. Figures use the current rates and ceilings for a standard professional salary. Estimates, not a quote.
Gross yearly salary (MAD)
Employer share of statutory contributions
MAD 20,998
17.5% of gross salary
Estimated total employer cost
MAD 141,598 – MAD 146,998
Gross salary + contributions + other employer costs (MAD 600 to MAD 6,000)
Social benefits (retirement, disability, death)
Up to MAD 6,000 a month. Employee pays 4.48%
MAD 6,466
Family allowances
Employer only, no ceiling
MAD 7,680
Health insurance (AMO)
Employee pays 2.26%
MAD 2,712
AMO solidarity
Employer only
MAD 2,220
Vocational training tax
Employer only
MAD 1,920
Employer share of statutory contributions
MAD 28,264
15.7% of gross salary
Estimated total employer cost
MAD 209,164 – MAD 217,264
Gross salary + contributions + other employer costs (MAD 900 to MAD 9,000)
Social benefits (retirement, disability, death)
Up to MAD 6,000 a month. Employee pays 4.48%
MAD 6,466
Family allowances
Employer only, no ceiling
MAD 11,520
Health insurance (AMO)
Employee pays 2.26%
MAD 4,068
AMO solidarity
Employer only
MAD 3,330
Vocational training tax
Employer only
MAD 2,880
Employer share of statutory contributions
MAD 35,530
14.8% of gross salary
Estimated total employer cost
MAD 276,730 – MAD 287,530
Gross salary + contributions + other employer costs (MAD 1,200 to MAD 12,000)
Social benefits (retirement, disability, death)
Up to MAD 6,000 a month. Employee pays 4.48%
MAD 6,466
Family allowances
Employer only, no ceiling
MAD 15,360
Health insurance (AMO)
Employee pays 2.26%
MAD 5,424
AMO solidarity
Employer only
MAD 4,440
Vocational training tax
Employer only
MAD 3,840
Employer share of statutory contributions
MAD 50,062
13.9% of gross salary
Estimated total employer cost
MAD 411,862 – MAD 428,062
Gross salary + contributions + other employer costs (MAD 1,800 to MAD 18,000)
Social benefits (retirement, disability, death)
Up to MAD 6,000 a month. Employee pays 4.48%
MAD 6,466
Family allowances
Employer only, no ceiling
MAD 23,040
Health insurance (AMO)
Employee pays 2.26%
MAD 8,136
AMO solidarity
Employer only
MAD 6,660
Vocational training tax
Employer only
MAD 5,760
Employer share of statutory contributions
MAD 64,594
13.5% of gross salary
Estimated total employer cost
MAD 546,994 – MAD 568,594
Gross salary + contributions + other employer costs (MAD 2,400 to MAD 24,000)
Social benefits (retirement, disability, death)
Up to MAD 6,000 a month. Employee pays 4.48%
MAD 6,466
Family allowances
Employer only, no ceiling
MAD 30,720
Health insurance (AMO)
Employee pays 2.26%
MAD 10,848
AMO solidarity
Employer only
MAD 8,880
Vocational training tax
Employer only
MAD 7,680
Work accident insurance is compulsory and bought from a private insurer: the premium depends on the sector, commonly 0.5% to 5% of pay. Rates as of 2026.
Pay and contribution rules
Minimum wageMAD 17.92 per hour from 1 January 2026 in industry, commerce and services, up from MAD 17.10 in 2025. The agricultural minimum (SMAG) is MAD 97.44 per day from 1 April 2026.Decree 2.25.983 (Government Council, 18 Dec 2025)
Income tax (IR)Withheld monthly. Annual net income up to MAD 40,000 is exempt; rates then rise from 10% to 37% above MAD 180,000.Finance Law 2025, IR scale
CNSS ceilingSocial benefits contributions apply up to MAD 6,000 of gross pay a month. Family allowances, AMO and the training tax have no ceiling.CNSS rate schedule 2026
OvertimePaid 25% extra between 6 am and 9 pm and 50% at night, with higher premiums on the weekly rest day.Labour Code, overtime rules (Africarrières summary, Aug 2026)
BonusesNo statutory 13th month. Seniority bonuses and sector bonuses come from the Code and collective agreements.Labour Code; collective agreements
Working time
Working time2,288 hours a year, or 44 hours a week, in non-agricultural work.Art. 184 Labour Code
OvertimeAllowed within limits set by the Code and paid at a premium, 25% by day and 50% at night.Labour Code, overtime rules (Africarrières summary, Aug 2026)
Weekly restAt least 24 consecutive hours a week.Art. 205 Labour Code
Leave and absences
Annual leave1.5 working days per month of service, so 18 days a year after 6 months, plus 1.5 days per 5 years of service, up to 30 days.Arts. 231 and 241 Labour Code
Maternity14 weeks. CNSS pays 100% of the average daily wage, within the MAD 6,000 monthly ceiling.Arts. 152 to 160 Labour Code; CNSS
Birth of a child3 paid days for the father.Art. 270 Labour Code
Public holidays11 civil holidays and 4 religious ones in 2026. In the private sector each religious holiday gives one paid day unless an agreement gives more.Official holiday calendar 2026
Statutory minimum paid leave, in weeks
How Morocco compares with the other markets in this guide, for a 5-day week. Each country has its own verified figure.
Nigeria1.2 weeks
Morocco3 weeks
South Africa3 weeks
Algeria4.3 weeks
Senegal4.8 weeks
Public holidays 2026
National days plus regional days. Hover a dot to see its name.
JFMAMJJASOND
Thu 1 JanNational
New Year's Day
Sun 11 JanNational
Independence Manifesto Day
Wed 14 JanNational
Amazigh New Year
Fri 20 MarNational
Eid al-Fitr
· expected date
Fri 1 MayNational
Labour Day
Wed 27 MayNational
Eid al-Adha
· expected date
Tue 16 JunNational
Islamic New Year
· expected date
Thu 30 JulNational
Throne Day
Fri 14 AugNational
Oued Ed-Dahab Day
Thu 20 AugNational
Revolution of the King and the People
Fri 21 AugNational
Youth Day
Tue 25 AugNational
Mawlid
· expected date
Sat 31 OctNational
Unity Day
Fri 6 NovNational
Green March Day
Wed 18 NovNational
Independence Day
Unity Day (31 October) was added in November 2025. Islamic dates follow moon sighting. The public sector often gives two days for Eids and Mawlid; the private sector one paid day unless an agreement says more.
Notice periods set by the employer
Hover a row. Bars are drawn to scale.
Workers and employees, under 1 year8 days
Workers and employees, 1 to 5 years1 month
Workers and employees, over 5 years2 months
Managers, under 1 year1 month
Managers, 1 to 5 years2 months
Managers, over 5 years3 months
Same periods for the employee who resigns. Notice is not due for serious misconduct. Collective agreements or the contract can give longer notice.
Rules for ending an employment
Valid reasonDismissal needs a valid reason linked to conduct or ability, or to the company's operations. Serious misconduct ends the contract without notice or severance.Labour Code, Arts. 35 to 39
Severance payAfter 6 months: 96 hours of pay per year for the first 5 years, 144 hours for years 6 to 10, 192 hours for years 11 to 15 and 240 hours beyond.Arts. 52 and 53 Labour Code
Unfair dismissalDamages of 1.5 months of pay per year of service, capped at 36 months, on top of severance and notice.Art. 41 Labour Code
Economic dismissalFirms with 10 or more staff inform representatives at least 1 month ahead and need the authorisation of the governor of the province.Arts. 66 and 67 Labour Code
NoticeEither side respects the notice, unless the other commits serious misconduct. Notice runs from the day after it is given.Art. 43 Labour Code; Decree 2-04-469
With FreelanX EOR, ending an employment is run by FreelanX EOR under local law, and the process is agreed with you before any step.
Six signals checked by the authorities
No single signal decides. Authorities and courts weigh the whole picture and look at how the work is really done, not only at the contract.
01 · Subordination
Do you direct and supervise how the work is done?
Hover for what it signals
Employee signal: orders, checks and discipline from you.
Independent signal: the person decides how to deliver.
02 · One client
Does most of the income come from you?
Hover for what it signals
Employee signal: over MAD 80,000 a year from you alone.
Independent signal: several real clients.
03 · Schedule
Do you set the hours?
Hover for what it signals
Employee signal: fixed hours and presence.
Independent signal: own hours, agreed deadlines.
04 · Same job
Is it the same work as an employee?
Hover for what it signals
Employee signal: same role as staff, or a former employee now invoicing.
Independent signal: a distinct service.
05 · Tools and risk
Who provides tools and bears the risk?
Hover for what it signals
Employee signal: your laptop, accounts and no risk.
Independent signal: own tools, fixes defects at own cost.
06 · Status
Is the person registered?
Hover for what it signals
Employee signal: no auto-entrepreneur card or business.
Independent signal: on the national auto-entrepreneur register, with CNSS cover.
Source for the criteria: Labour Code (Law 65-99) on the employment contract and subordination; CGI Art. 73 II-G-8° on the MAD 80,000 single-client rule. Confirm with a local lawyer for a specific case.
Getting certainty on the status
How to check the status in advance, or what happens in an audit.
1Check registration
Ask for the auto-entrepreneur card or the company documents.
2Watch the MAD 80,000 line
Above it, 30% is withheld on the excess paid by one client, a sign of dependence.
3Contract for results
Deliverables, price and deadlines, not hours or a job title.
4Audit or claim
The labour inspectorate or the court looks at the real relationship.
There is no advance ruling on status. Courts look at how the work is really done, mainly the link of subordination.
What a reclassification can cost
Back-payment of contributions, penalties and, in some countries, personal liability.
36 months
Maximum damages for an unfair dismissal, at 1.5 months of pay per year, if the relationship is an employment.
Art. 41 Labour Code
96–240 h
Severance per year of service becomes due if the contract is ended.
Art. 53 Labour Code
30%
Withholding on yearly income above MAD 80,000 from one client.
CGI Art. 73 II-G-8° (Finance Law 2023)
CNSS
Unpaid social contributions on the pay can be claimed for the period worked.
CNSS
The auto-entrepreneur status
Legal basisLaw 114-13 created the status. Registration is free on the national register.Law 114-13
Turnover capsMAD 500,000 a year for commerce, industry and crafts; MAD 200,000 for services.Law 114-13
TaxA final flat tax of 0.5% (commerce) or 1% (services) on cash received, declared each quarter.CGI, auto-entrepreneur regime
Social coverRegistration triggers CNSS affiliation and AMO health cover, with quarterly contributions by income bracket.CNSS
Work with independents in Morocco, with the paperwork handled
FreelanX Contractors: from $19 per month. FreelanX Contractors+ from $279.
Add contractors
Work permits: key figures
Where a figure is from a past year, the text says so.
10 days
Ministry answer
The Ministry of Labour answers a complete visa request for a foreign contract within 10 working days.
MAD 2,000–5,000
Fine per employee
For hiring a foreigner without the visa or with a non-compliant contract.
Work permits in practice
Contract visaThe Ministry of Labour stamps the contract. It takes effect only from the visa date. Requests are filed online on the TAECHIR platform.Art. 516 Labour Code
Labour market checkANAPEC certifies that no suitable Moroccan candidate was found, except for exempt cases such as some nationalities under bilateral agreements and senior roles.ANAPEC rules
Model contractThe contract follows the ministry's model and commits the employer to pay repatriation if the visa is refused.Arts. 517 and 518 Labour Code
Residence cardThe employee then applies to the national police (DGSN) for a residence card that matches the contract visa.Law 02-03 on entry and stay
PenaltiesMAD 2,000 to 5,000 per employee for hiring without the visa or breaching the repatriation rule.Art. 521 Labour Code
The 10-day answer and ANAPEC exemptions come from a 2026 practice guide; check the TAECHIR platform for the current process.
Main sources
The law or official source behind each key point, with its date, as of October 2026.
TopicSource and date
Minimum wage MAD 17.92 per hourDecree 2.25.983 adopted by the Government Council on 18 Dec 2025 (Le360, Dec 2025)
CNSS and AMO rates, MAD 6,000 ceilingCNSS rate schedule 2026 (ClicPaie summary, May 2026)
Labour Code articlesLaw 65-99, consolidated text of the Ministry of Justice (adala.justice.gov.ma)
Notice periodsDecree 2-04-469 of 29 Dec 2004
Income tax scaleFinance Law 2025 (Hespress, 2024)
Public holidays 2026 and Unity DayOfficial 2026 calendar; royal decision of 4 Nov 2025 (Humantal summary)
Maternity and birth leaveLabour Code Arts. 152 to 160 and 270; CNSS (Jobsquare summary, Aug 2026)
Auto-entrepreneur rulesLaw 114-13; CGI Art. 73 (ClicPaie, Mar 2026)
Foreign employeesLabour Code Arts. 516 to 521; Upsilon Consulting practice guide (2026)
General information, updated monthly. It is not legal advice: for a decision, talk to us or to your counsel.
What to watch
Rules that are changing, or that vary by region or sector.
  • The SMIG rose by about 5% in January 2025 and again in January 2026 under the social dialogue agreement. Check for the next decree.
  • Unity Day on 31 October became a paid holiday from 2025.
  • Islamic holiday dates follow moon sighting and are announced shortly before.
Figures we left out
What we could not confirm from an official source yet. These points are not shown as figures in the guide.
  • The final text of Decree 2.25.983 in the Bulletin officiel was not read; the SMIG figure comes from the government's announcement.
  • Overtime premium levels and limits were taken from a practice guide, not read in the Code.
  • Work accident insurance premiums depend on the insurer and sector; the 0.5% to 5% range is indicative.
  • Paternity leave beyond the 3 days of the Code has been discussed, but no new law was found.
Changelog
Oct 2026Guide written for Morocco with 2026 figures and sources.Morocco
Next reviewJanuary 2027, when new yearly rates are published.Planned
Hire in Nigeria, start to finish
The steps any employer follows in Nigeria. Ask us whether FreelanX EOR can employ in Nigeria, and what it would cost.
1Request
Tell us the role, salary and start date.
2Contract
Nigeria employment contract and written terms prepared.
3Registrations
Tax, social security and insurance registrations.
4Start date
Your collaborator starts, on payroll from day one.
Timingdepends on registrations and on how fast documents arrive.
The Labour Act covers 'workers'
Its protections apply to manual and clerical workers. Managers, professionals and technical staff rely mostly on their contract and case law.
Written terms within 3 months
The employer gives a written statement of the main terms, such as pay, hours and notice, within 3 months of the start.
New tax rules since 2026
Under the Nigeria Tax Act 2025, the first ₦800,000 of yearly taxable income is tax-free and rates rise to 25% above ₦50 million.
Pension is compulsory
Employers with 3 or more staff pay at least 10% and deduct 8% from the employee into a Retirement Savings Account.
No statutory severance
Outside redundancy rules and the contract, Nigerian law sets no severance formula. Notice or pay in lieu ends most contracts.
Expatriate posts need a quota
Hiring a foreign national for a long-term role needs an expatriate quota from the Ministry of Interior, then a residence permit (CERPAC).
Five mistakes to avoid
The ones we see most often when a team hires in Nigeria for the first time.
Paying pension on basic pay only
Pension contributions are due on monthly emoluments, which include at least basic pay, housing and transport allowances.
Pension Reform Act 2014, s.4
Missing the PAYE deadline
PAYE is remitted to the state tax authority by the 10th of the next month. Late remittance carries a 10% penalty plus interest.
Nigeria Tax Act 2025; state IRS rules
Deducting NHF without consent
Since the 2026 reform, private-sector National Housing Fund deductions are voluntary and need the employee's consent.
Nigeria Tax Act 2025 (DLA Piper Africa, 2026)
No written terms
Without a written statement within 3 months, the employer breaches the Labour Act and disputes over pay and notice are harder to settle.
Labour Act s.7
Expatriate without understudies
Since May 2025, each expatriate post needs at least two Nigerian understudies with a degree or HND.
Ministry of Interior reforms, 1 May 2025
Contract rules that matter
Written termsWithin 3 months of starting, the employer gives a written statement of parties, start date, pay, hours, leave and notice. Changes are notified in writing within 1 month.Labour Act s.7
Who the Act coversThe Labour Act protects 'workers', which excludes people in administrative, executive, technical or professional roles. Their terms come from the contract and common law.Labour Act s.91
ProbationNo statutory probation length. It is set in the contract or a collective agreement.Contract practice
Fixed-term contractsAllowed. The contract ends at the agreed date. Rules on renewals come from the contract and case law.Contract practice
Restrictive covenantsPost-employment restraints are enforceable only if reasonable to protect a legitimate interest. Courts strike down broad ones.Common law, Nigerian courts
Collective agreementsAgreements bind the parties that sign them and are often written into contracts in unionised sectors.Trade Disputes Act; contract practice
Employer cost simulator
Pick a salary. Figures use the current rates and ceilings for a standard professional salary. Estimates, not a quote.
Gross yearly salary (NGN)
Employer share of statutory contributions
₦720,000
12.0% of gross salary
Estimated total employer cost
₦6,720,000
Gross salary + contributions + other employer costs (₦0)
Pension (Contributory Pension Scheme)
Minimum, on basic pay plus housing and transport. Employee pays 8%. Employers with 3+ staff
₦600,000
Employees' Compensation (NSITF)
Employer only, on total payroll
₦60,000
Industrial Training Fund (ITF)
Employers with 5+ staff or turnover of ₦50 million+
₦60,000
Employer share of statutory contributions
₦1,440,000
12.0% of gross salary
Estimated total employer cost
₦13,440,000
Gross salary + contributions + other employer costs (₦0)
Pension (Contributory Pension Scheme)
Minimum, on basic pay plus housing and transport. Employee pays 8%. Employers with 3+ staff
₦1,200,000
Employees' Compensation (NSITF)
Employer only, on total payroll
₦120,000
Industrial Training Fund (ITF)
Employers with 5+ staff or turnover of ₦50 million+
₦120,000
Employer share of statutory contributions
₦2,160,000
12.0% of gross salary
Estimated total employer cost
₦20,160,000
Gross salary + contributions + other employer costs (₦0)
Pension (Contributory Pension Scheme)
Minimum, on basic pay plus housing and transport. Employee pays 8%. Employers with 3+ staff
₦1,800,000
Employees' Compensation (NSITF)
Employer only, on total payroll
₦180,000
Industrial Training Fund (ITF)
Employers with 5+ staff or turnover of ₦50 million+
₦180,000
Employer share of statutory contributions
₦3,600,000
12.0% of gross salary
Estimated total employer cost
₦33,600,000
Gross salary + contributions + other employer costs (₦0)
Pension (Contributory Pension Scheme)
Minimum, on basic pay plus housing and transport. Employee pays 8%. Employers with 3+ staff
₦3,000,000
Employees' Compensation (NSITF)
Employer only, on total payroll
₦300,000
Industrial Training Fund (ITF)
Employers with 5+ staff or turnover of ₦50 million+
₦300,000
Employer share of statutory contributions
₦5,760,000
12.0% of gross salary
Estimated total employer cost
₦53,760,000
Gross salary + contributions + other employer costs (₦0)
Pension (Contributory Pension Scheme)
Minimum, on basic pay plus housing and transport. Employee pays 8%. Employers with 3+ staff
₦4,800,000
Employees' Compensation (NSITF)
Employer only, on total payroll
₦480,000
Industrial Training Fund (ITF)
Employers with 5+ staff or turnover of ₦50 million+
₦480,000
Rates as of 2026. Pension is computed here on gross pay; the legal base is basic pay plus housing and transport. Not included: the group life insurance the Pension Reform Act requires, and health insurance premiums, which depend on the policy.
Pay and contribution rules
Minimum wage₦70,000 a month, set by the National Minimum Wage (Amendment) Act 2024, signed on 29 July 2024. Employers with fewer than 25 workers are exempt. It is reviewed every 3 years.National Minimum Wage (Amendment) Act 2024
Income tax (PAYE)From 2026: 0% on the first ₦800,000, then 15%, 18%, 21%, 23% and 25% above ₦50 million. Rent relief of 20% of rent paid, up to ₦500,000, replaces the old relief allowance.Nigeria Tax Act 2025
Low earnersEmployment income at or below the national minimum wage is exempt from PAYE.Nigeria Tax Act 2025
Severance taxCompensation for loss of employment is tax-free up to ₦50 million, up from ₦10 million.Nigeria Tax Act 2025
RemittancePAYE by the 10th of the next month to the state tax authority of the employee's residence. Pension within 7 working days of paying salary.State IRS rules; PenCom
Annual returnsEmployers file the annual PAYE return by 31 January for the previous year.Nigeria Tax Act 2025
Working time
Hours of workNormal hours are set by agreement between the parties, by collective agreement or by an industrial wages board. The Labour Act sets no weekly maximum.Labour Act s.13
OvertimeHours beyond the normal hours are overtime, paid as the contract or collective agreement sets.Labour Act s.13
Rest breaksA rest of at least 1 hour when the working day exceeds 6 hours.Labour Act s.13
Weekly restAt least one day of rest of 24 hours in every 7 days.Labour Act s.13
Leave and absences
Annual leaveAt least 6 working days with full pay after 12 months of continuous service, not counting public holidays. Contracts usually give more.Labour Act s.18
Sick leaveUp to 12 working days of paid sick leave a year, with a medical certificate.Labour Act s.16
Maternity12 weeks. A woman with 6 months of service gets at least 50% of her pay from the employer.Labour Act s.54
PaternityNo paternity leave in the Labour Act for the private sector. Contracts may give some.Labour Act
Statutory minimum paid leave, in weeks
How Nigeria compares with the other markets in this guide, for a 5-day week. Each country has its own verified figure.
Nigeria1.2 weeks
Morocco3 weeks
South Africa3 weeks
Algeria4.3 weeks
Senegal4.8 weeks
Public holidays 2026
National days plus regional days. Hover a dot to see its name.
JFMAMJJASOND
Thu 1 JanNational
New Year's Day
Fri 20 MarNational
Eid el-Fitr (2 days)
· expected date
Fri 3 AprNational
Good Friday
Mon 6 AprNational
Easter Monday
Fri 1 MayNational
Workers' Day
Wed 27 MayNational
Eid el-Kabir (2 days)
· expected date
Fri 12 JunNational
Democracy Day
Wed 26 AugNational
Eid el-Maulud
· expected date
Thu 1 OctNational
Independence Day
Fri 25 DecNational
Christmas Day
Sat 26 DecNational
Boxing Day
The Federal Government, through the Ministry of Interior, declares each holiday shortly before. Islamic dates follow moon sighting and Eids usually give 2 days. A holiday on a weekend is often moved to the next working day.
Notice periods set by the employer
Hover a row. Bars are drawn to scale.
3 months or less1 day
3 months to 2 years1 week
2 to 5 years2 weeks
5 years or more1 month
Minimums for workers under the Labour Act; contracts often give longer notice, especially for managers. Notice of 1 week or more must be in writing. Either side can pay wages in lieu of notice.
Rules for ending an employment
Ending by noticeEither party can end the contract by giving the contractual or statutory notice, or pay in lieu. Courts look at whether the contract was followed.Labour Act s.11
RedundancyThe employer informs the union or workers' representatives, applies 'last in, first out' within the category subject to skill, and uses its best endeavours to negotiate redundancy pay.Labour Act s.20
SeveranceNo statutory severance formula. It comes from the contract, a collective agreement or redundancy negotiations.Labour Act; contract practice
DisputesThe National Industrial Court of Nigeria hears employment disputes and applies international labour standards and fair labour practices.Constitution s.254C
Final payOutstanding salary, accrued leave under the contract and any agreed benefits are paid at exit.Contract practice
Ending an employment in Nigeria follows the contract and the rules above. Get local advice before any step.
Six signals checked by the authorities
No single signal decides. Authorities and courts weigh the whole picture and look at how the work is really done, not only at the contract.
01 · Control
Do you control how, when and where the work is done?
Hover for what it signals
Employee signal: daily direction and fixed hours.
Independent signal: the person decides method and time.
02 · Integration
Is the person part of your business?
Hover for what it signals
Employee signal: in the org chart, company email, staff rules.
Independent signal: an outside provider.
03 · Economic reality
Does the person run their own business?
Hover for what it signals
Employee signal: one client, no business registration.
Independent signal: several clients, own registration and invoices.
04 · Pay
Is it paid like a salary?
Hover for what it signals
Employee signal: fixed monthly pay whatever the output.
Independent signal: paid per deliverable.
05 · Tools and risk
Who provides tools and bears risk?
Hover for what it signals
Employee signal: you provide everything, no risk to the person.
Independent signal: own tools, own risk.
06 · Substitution
Can the person send someone else?
Hover for what it signals
Employee signal: only this person can do it.
Independent signal: free to subcontract.
Source for the criteria: Labour Act s.91 (contract of employment); tests used by Nigerian courts and the National Industrial Court (control, integration, economic reality). Confirm with a local lawyer for a specific case.
Getting certainty on the status
How to check the status in advance, or what happens in an audit.
1Check registration
Ask for a business name or company registration with the Corporate Affairs Commission and a tax ID.
2Write a service contract
Deliverables, price and deadlines, not hours or a job title.
3Handle tax
Check withholding tax on payments to the contractor and their own tax filing.
4Claim or audit
The National Industrial Court looks at the real relationship, not only the label.
There is no advance ruling on status. A claim before the National Industrial Court is decided on the facts.
What a reclassification can cost
Back-payment of contributions, penalties and, in some countries, personal liability.
18%
Pension contributions (10% employer, 8% employee) can be claimed for the period worked.
Pension Reform Act 2014, s.4
40%
Administrative penalty on PAYE the employer failed to deduct.
Nigeria Tax Act 2025
10% + interest
Penalty for PAYE deducted but not remitted.
Nigeria Tax Act 2025
Notice
Statutory or contractual notice and accrued rights become due on exit.
Labour Act s.11
Independent contractors in Nigeria
TaxIndividuals pay personal income tax on their profits under the Nigeria Tax Act 2025 and file with their state tax authority.Nigeria Tax Act 2025
RegistrationSole traders usually register a business name with the Corporate Affairs Commission.Companies and Allied Matters Act 2020
DataContracts that share personal data must respect the Nigeria Data Protection Act 2023.Nigeria Data Protection Act 2023
Work with independents in Nigeria, with the paperwork handled
FreelanX Contractors: from $19 per month. FreelanX Contractors+ from $279.
Add contractors
Work permits: key figures
Where a figure is from a past year, the text says so.
2
Nigerian understudies per post
Since 1 May 2025, each expatriate role needs at least two Nigerian understudies with a degree or HND.
$600
Temporary work permit, 3 months
Applied for online; $1,100 for 6 months, pro-rated.
Work permits in practice
Expatriate quotaThe employer first gets an expatriate quota from the Federal Ministry of Interior, for a given number of foreign staff in named roles for a set time.Immigration Act 2015
Entry visaThe employee then gets a Subject to Regularisation (STR) visa from a Nigerian mission abroad.Immigration Act 2015
Residence permitAfter arrival, the Combined Expatriate Residence Permit and Aliens Card (CERPAC). The process is now online through the Nigeria Immigration Service portal.Ministry of Interior reforms, 1 May 2025
Short assignmentsA Temporary Work Permit covers short technical work: $600 for 3 months, $1,100 for 6 months.Ministry of Interior reforms, 1 May 2025
e-VisaVisas on arrival are replaced by e-visas, decided within 48 hours and not extendable.Ministry of Interior reforms, 1 May 2025
InsuranceExpatriate personal liability insurance of $500 to $1,000 a year is required.Ministry of Interior reforms, 1 May 2025
The 2025 reforms come from a PwC Nigeria summary of the Ministry of Interior's announcement. Fees and steps change often: check the Nigeria Immigration Service portal before you plan dates.
Main sources
The law or official source behind each key point, with its date, as of October 2026.
TopicSource and date
Minimum wage ₦70,000National Minimum Wage (Amendment) Act 2024, signed 29 July 2024 (SCP Law, July 2024)
PAYE bands, rent relief, penaltiesNigeria Tax Act 2025, in force 1 Jan 2026 (DLA Piper Africa, 2026)
Pension 10% + 8%Pension Reform Act 2014, s.4; PenCom
NSITF 1% and ITF 1%Employees' Compensation Act 2010; ITF Act as amended in 2011 (AfroTools summary, 2026)
Labour Act rulesLabour Act Cap L1 LFN 2004, ss.7, 11, 13, 16, 18, 20, 54, 91
Maternity 12 weeks, 50% payLabour Act s.54 (WageIndicator, Mar 2025)
Immigration reformsFederal Ministry of Interior, reforms from 1 May 2025 (PwC Nigeria alert)
Public holidaysPublic Holidays Act; Federal Ministry of Interior declarations 2026
General information, updated monthly. It is not legal advice: for a decision, talk to us or to your counsel.
What to watch
Rules that are changing, or that vary by region or sector.
  • The Nigeria Tax Act 2025 applies from January 2026: check payroll for the new bands, rent relief and voluntary NHF.
  • The national minimum wage is reviewed every 3 years under the 2024 Act.
  • Immigration procedures are moving online; check the Nigeria Immigration Service portal for current fees.
Figures we left out
What we could not confirm from an official source yet. These points are not shown as figures in the guide.
  • Contribution rates for the National Health Insurance Authority scheme were not confirmed for private employers, so they are not in the cost estimate.
  • Some states and the federal public service give 16 weeks of maternity leave; the private-sector rule above is the Labour Act minimum.
  • Exact 2026 Islamic holiday dates are expected dates only.
  • Expatriate quota fees after the 2025 reform were not published in the sources read.
Changelog
Oct 2026Guide written for Nigeria with 2026 figures and sources.Nigeria
Next reviewJanuary 2027, when new yearly rates are published.Planned
Hire in South Africa, start to finish
FreelanX EOR is the legal employer in South Africa. We issue the contract, run payroll and declarations, and you manage the work day to day.
1Request
Tell us the role, salary and start date.
2Contract
South Africa employment contract and written terms prepared.
3Registrations
Tax, social security and insurance registrations.
4Start date
Your collaborator starts, on payroll from day one.
10–30 days in totalfor Africa with FreelanX EOR. The exact time depends on how fast documents arrive.
A threshold splits the rules
Employees earning above R269,600.90 a year (from 1 May 2026) are excluded from BCEA rules on overtime, meal breaks and Sunday pay.
Fair reason and fair process
Every dismissal needs a fair reason and a fair procedure under the LRA and the Code of Good Practice: Dismissal in force since 4 September 2025.
Parental leave is shared
Since the Constitutional Court ruling of 3 October 2025, parents share 4 months and 10 days of leave between them.
Fixed terms below the threshold
Fixed-term employees under the earnings threshold engaged for over 3 months are deemed permanent unless the fixed term is justified.
Contractors can be presumed employees
Below the threshold, a person is presumed to be an employee if one of seven listed factors is present, such as control or economic dependence.
Severance on retrenchment
Dismissal for operational requirements gives at least 1 week of pay per completed year of service.
Five mistakes to avoid
The ones we see most often when a team hires in South Africa for the first time.
Skipping the fair procedure
Even with a good reason, a dismissal without a fair process can be found unfair by the CCMA or the Labour Court.
LRA s.188; Code of Good Practice: Dismissal (2025)
Rolling fixed-term contracts
For employees below the threshold, fixed terms over 3 months need a justifiable reason, or the employee is deemed permanent.
LRA s.198B
Overtime above the limits
Overtime needs agreement, is capped at 10 hours a week and is paid at 1.5 times the normal wage for employees under the threshold.
BCEA s.10
Late payroll filings
PAYE, UIF and SDL go with the monthly EMP201 within 7 days after month end; late payment brings penalties and interest.
SARS employer guide 2027
Calling an employee a contractor
Below the threshold, the law presumes employment when one of seven factors applies. The employer must then prove otherwise.
LRA s.200A; BCEA s.83A
Contract rules that matter
Written particularsAt the start, the employer gives written details: employer, job, hours, pay, overtime, leave and notice. They are updated when terms change.BCEA s.29
Fixed-term contractsAllowed. Below the earnings threshold, a fixed term over 3 months needs a justifiable reason, such as a project or replacement.LRA s.198B
ProbationAllowed for new employees for a reasonable period, with guidance and a fair process before dismissal for poor performance.Code of Good Practice: Dismissal (2025)
Earnings thresholdR269,600.90 a year from 1 May 2026 (was R261,748.45). Above it, BCEA sections 9 to 18 on hours, overtime and Sunday work do not apply.BCEA s.6(3); Department of Employment and Labour, 17 Apr 2026
Labour brokersWorkers placed by a temporary employment service under the threshold for over 3 months are deemed employees of the client.LRA s.198A
Restraint of tradeEnforceable only if reasonable to protect a legitimate interest such as clients or confidential information.Common law
Employment equityUnfair discrimination is forbidden. Designated employers file employment equity plans and reports.Employment Equity Act 1998
Employer cost simulator
Pick a salary. Figures use the current rates and ceilings for a standard professional salary. Estimates, not a quote.
Gross yearly salary (ZAR)
Employer share of statutory contributions
R5,725
1.6% of gross salary
Estimated total employer cost
R365,725
Gross salary + contributions + other employer costs (R0)
Unemployment Insurance Fund (UIF)
On pay up to R17,712 a month. Employee pays 1%
R2,125
Skills Development Levy (SDL)
Employers with payroll over R500,000 a year
R3,600
Employer share of statutory contributions
R7,525
1.4% of gross salary
Estimated total employer cost
R547,525
Gross salary + contributions + other employer costs (R0)
Unemployment Insurance Fund (UIF)
On pay up to R17,712 a month. Employee pays 1%
R2,125
Skills Development Levy (SDL)
Employers with payroll over R500,000 a year
R5,400
Employer share of statutory contributions
R9,325
1.3% of gross salary
Estimated total employer cost
R729,325
Gross salary + contributions + other employer costs (R0)
Unemployment Insurance Fund (UIF)
On pay up to R17,712 a month. Employee pays 1%
R2,125
Skills Development Levy (SDL)
Employers with payroll over R500,000 a year
R7,200
Employer share of statutory contributions
R11,725
1.2% of gross salary
Estimated total employer cost
R971,725
Gross salary + contributions + other employer costs (R0)
Unemployment Insurance Fund (UIF)
On pay up to R17,712 a month. Employee pays 1%
R2,125
Skills Development Levy (SDL)
Employers with payroll over R500,000 a year
R9,600
Employer share of statutory contributions
R14,125
1.2% of gross salary
Estimated total employer cost
R1,214,125
Gross salary + contributions + other employer costs (R0)
Unemployment Insurance Fund (UIF)
On pay up to R17,712 a month. Employee pays 1%
R2,125
Skills Development Levy (SDL)
Employers with payroll over R500,000 a year
R12,000
Rates for the 2027 tax year. Not included: the COIDA work injury assessment, set each year by the Compensation Fund by industry class, and any pension, medical aid or bargaining council fund agreed in the contract.
Pay and contribution rules
Minimum wageR30.23 per hour from 1 March 2026, up from R28.79. Expanded public works workers have a lower rate.National Minimum Wage Act; 2026 adjustment
Income tax (PAYE)2027 tax year: 18% up to R245,100, rising to 45% above R1,878,600. Primary rebate R17,820; no tax below R99,000 for under-65s.SARS rates for the 2027 tax year
UIF1% from the employer and 1% from the employee, on pay up to R17,712 a month.Unemployment Insurance Contributions Act; SARS
Skills Development Levy1% of payroll, for employers whose payroll is over R500,000 a year.Skills Development Levies Act; SARS
Overtime and SundaysOvertime at 1.5 times. Occasional Sunday work at double pay. Work on a public holiday by agreement, at double pay.BCEA ss.10, 16 and 18
Payment and filingPAYE, UIF and SDL are paid with the EMP201 within 7 days after the end of each month.SARS employer guide 2027
Working time
Ordinary hoursUp to 45 hours a week, and 9 hours a day for a 5-day week or 8 hours for a longer week.BCEA s.9
OvertimeBy agreement only, up to 10 hours a week and 12 hours a day in total, paid at 1.5 times or with paid time off.BCEA s.10
Meal breakA meal break of 1 hour after 5 hours of work, which can be cut to 30 minutes by agreement.BCEA s.14
Above the thresholdEmployees earning over R269,600.90 a year are excluded from the rules on hours, overtime and breaks.BCEA s.6(3)
Leave and absences
Annual leave21 consecutive days a year (15 working days for a 5-day week), or 1 day for every 17 days worked. Paid out only at termination.BCEA s.20
Sick leaveSix weeks of paid sick leave over a 36-month cycle; in the first 6 months, 1 day for every 26 days worked.BCEA s.22
Parental leave4 months and 10 days shared by both parents, as the parents choose; the birth mother has preference for the time around the birth. Leave is unpaid by the employer unless agreed; UIF pays benefits.Van Wyk v Minister of Employment and Labour [2025] ZACC 20 (3 Oct 2025)
Family responsibility3 paid days a year for listed events such as a child's illness or a close relative's death.BCEA s.27
Statutory minimum paid leave, in weeks
How South Africa compares with the other markets in this guide, for a 5-day week. Each country has its own verified figure.
Nigeria1.2 weeks
Morocco3 weeks
South Africa3 weeks
Algeria4.3 weeks
Senegal4.8 weeks
Public holidays 2026
National days plus regional days. Hover a dot to see its name.
JFMAMJJASOND
Thu 1 JanNational
New Year's Day
Sat 21 MarNational
Human Rights Day
Fri 3 AprNational
Good Friday
Mon 6 AprNational
Family Day
Mon 27 AprNational
Freedom Day
Fri 1 MayNational
Workers' Day
Tue 16 JunNational
Youth Day
Mon 10 AugNational
National Women's Day (observed)
· 9 Aug is a Sunday
Thu 24 SepNational
Heritage Day
Wed 16 DecNational
Day of Reconciliation
Fri 25 DecNational
Christmas Day
Sat 26 DecNational
Day of Goodwill
12 public holidays under the Public Holidays Act. A holiday that falls on a Sunday moves to the Monday, as National Women's Day does in 2026.
Notice periods set by the employer
Hover a row. Bars are drawn to scale.
6 months or less1 week
6 months to 1 year2 weeks
More than 1 year4 weeks
Minimums for both sides, given in writing. A collective agreement can cut the 4 weeks to no less than 2. Pay in lieu of notice is allowed.
Rules for ending an employment
Fair reasonsConduct, capacity (poor performance or ill health) or the employer's operational requirements. Other reasons, such as pregnancy or union activity, are automatically unfair.LRA ss.187 and 188
Fair procedureThe Code of Good Practice: Dismissal, in force since 4 September 2025, sets out the process for misconduct, poor performance and incapacity.Code of Good Practice: Dismissal (2025)
RetrenchmentDismissal for operational requirements needs consultation on alternatives, selection criteria and severance. Larger employers follow extra steps for large-scale retrenchments.LRA ss.189 and 189A
Severance payAt least 1 week of pay per completed year of service for dismissal for operational requirements.BCEA s.41
DisputesUnfair dismissal claims go to the CCMA or a bargaining council within 30 days, then to the Labour Court for some cases.LRA s.191
RemediesReinstatement, re-employment or compensation, generally up to 12 months of pay for an unfair dismissal and up to 24 months if automatically unfair.LRA ss.193 and 194
With FreelanX EOR, ending an employment is run by FreelanX EOR under local law, and the process is agreed with you before any step.
Six signals checked by the authorities
No single signal decides. Authorities and courts weigh the whole picture and look at how the work is really done, not only at the contract.
01 · Control
Is the manner of work under your control or direction?
Hover for what it signals
Employee signal: you direct how the work is done.
Independent signal: the person decides the method.
02 · Hours
Are the hours of work under your control?
Hover for what it signals
Employee signal: you set the hours.
Independent signal: own hours and deadlines.
03 · Part of the organisation
Does the person form part of your organisation?
Hover for what it signals
Employee signal: in the team, with a role in the structure.
Independent signal: an outside business.
04 · Time worked
Has the person worked an average of 40 hours a month over 3 months?
Hover for what it signals
Employee signal: yes, steady hours for you.
Independent signal: occasional, defined tasks.
05 · Dependence
Is the person economically dependent on you?
Hover for what it signals
Employee signal: you are the only or main client.
Independent signal: several clients.
06 · Tools and one provider
Do you provide the tools, and is it work for you only?
Hover for what it signals
Employee signal: your equipment, and no other employer.
Independent signal: own tools, free to work for others.
Source for the criteria: LRA s.200A and BCEA s.83A (presumption for people earning under the threshold, seven factors); Code of Good Practice: Who is an Employee (2006). Confirm with a local lawyer for a specific case.
Getting certainty on the status
How to check the status in advance, or what happens in an audit.
1Check the threshold
Below R269,600.90 a year, the presumption applies. Above it, courts apply the dominant impression test.
2Write a service contract
Deliverables, price and deadlines, with the right to work for others.
3Ask for an advisory award
A party can ask the CCMA for an advisory award on whether a person is an employee.
4Claim
The CCMA or Labour Court looks at the reality of the relationship, not the label.
Courts look at substance over form. A contract that calls someone an independent contractor does not decide the question.
What a reclassification can cost
Back-payment of contributions, penalties and, in some countries, personal liability.
2%
UIF contributions (employer and employee) can be claimed for the period worked, with penalties and interest.
UIF Contributions Act; SARS
12 months
Maximum compensation for an unfair dismissal if the relationship is an employment.
LRA s.194
PAYE
SARS can claim employees' tax the employer should have withheld.
Income Tax Act, Fourth Schedule
BCEA rights
Leave, notice and overtime rights apply backwards for the period of employment.
BCEA
Independent contractors and tax
Provisional taxIndependent contractors register as provisional taxpayers and pay tax in two instalments a year.Income Tax Act, Fourth Schedule
Personal service providersSome contractors working through a company can be treated as personal service providers, with PAYE withheld and limited deductions.Income Tax Act, Fourth Schedule
RecordsKeep the contract, invoices and proof of other clients: they support independent status if it is challenged.Code of Good Practice: Who is an Employee (2006)
Work with independents in South Africa, with the paperwork handled
FreelanX Contractors: from $19 per month. FreelanX Contractors+ from $279.
Add contractors
Work permits: key figures
Where a figure is from a past year, the text says so.
5 years
Maximum work visa term
General and Critical Skills Work Visas are issued for up to 5 years.
R650,676
Points-based salary band
Salaries above this level score points for Critical Skills and General Work Visas under the points-based system introduced in 2024.
Work permits in practice
General Work VisaFor a specific job offer. The employer shows that no suitable South African citizen or permanent resident was found, usually by advertising the role.Immigration Act 2002, s.19(2)
Critical Skills Work VisaFor skills on the official critical skills list. No labour market test.Immigration Act 2002, s.19(4)
Intra-Company TransferFor staff transferred from a foreign branch, up to 4 years, with a skills transfer plan.Immigration Act 2002, s.19(5)
Points-based systemIntroduced by the Third Amendment of the Immigration Regulations (9 Oct 2024) for General and Critical Skills Work Visas, with 100 points needed.Immigration Regulations, Third Amendment 2024; Directive 10 of 2024
Remote work visaFor people employed by a foreign employer who want to work remotely from South Africa, subject to an income threshold.Immigration Regulations, Third Amendment 2024
AuthorityThe Department of Home Affairs issues visas; applications go through its appointed visa facilitation centres.Department of Home Affairs
The points thresholds come from a 2026 immigration practice guide citing Directive 10 of 2024. Check the Department of Home Affairs for the figures in force before you apply.
Main sources
The law or official source behind each key point, with its date, as of October 2026.
TopicSource and date
Minimum wage R30.23National Minimum Wage adjustment from 1 Mar 2026 (Department of Employment and Labour; Acts Online, Feb 2026)
Earnings threshold R269,600.90Department of Employment and Labour notice of 17 Apr 2026, in force 1 May 2026 (DLA Piper Africa)
Tax rates 2027SARS, rates of tax for individuals, 2027 tax year
UIF, SDL, EMP201SARS guide for employers in respect of employees' tax (2027)
BCEA rulesBasic Conditions of Employment Act 75 of 1997, ss.9, 10, 14, 20, 22, 27, 29, 37, 41 (LRS summary)
Parental leaveConstitutional Court, Van Wyk [2025] ZACC 20, 3 Oct 2025
Dismissal codeCode of Good Practice: Dismissal, in force 4 Sep 2025
Work visasImmigration Act 2002; Third Amendment of the Immigration Regulations (9 Oct 2024); Xpatweb guide (Apr 2026)
General information, updated monthly. It is not legal advice: for a decision, talk to us or to your counsel.
What to watch
Rules that are changing, or that vary by region or sector.
  • Parliament has until October 2028 to amend the parental leave sections after the Constitutional Court ruling; UIF benefit rules may change.
  • The national minimum wage and the BCEA earnings threshold are reviewed every year (March and May).
  • Home Affairs is rolling out the points-based work visa system and the Trusted Employer Scheme.
Figures we left out
What we could not confirm from an official source yet. These points are not shown as figures in the guide.
  • The UIF ceiling of R17,712 a month was not read in the 2026 gazette; it is the ceiling in force since June 2021.
  • COIDA assessment rates by industry class for 2026 were not checked, so they are not in the cost estimate.
  • How the points-based system is applied in practice in 2026 was not confirmed by the Department of Home Affairs.
  • The remote work visa income threshold was not confirmed for 2026.
Changelog
Oct 2026Guide written for South Africa with 2026 figures and sources.South Africa
Next reviewJanuary 2027, when new yearly rates are published.Planned
Hire in Senegal, start to finish
The steps any employer follows in Senegal. Ask us whether FreelanX EOR can employ in Senegal, and what it would cost.
1Request
Tell us the role, salary and start date.
2Contract
Senegal employment contract and written terms prepared.
3Registrations
Tax, social security and insurance registrations.
4Start date
Your collaborator starts, on payroll from day one.
Timingdepends on registrations and on how fast documents arrive.
A new Labour Code in 2026
Law 2026-18 replaced the 1997 Code in September 2026. It applies to contracts already running; more favourable terms are kept.
Fixed terms are capped
A fixed-term contract lasts at most 2 years, with one renewal, and 4 years in total with the same employer. It is filed with the labour inspectorate before work starts.
Probation is in writing
A probation contract must be written and filed, and cannot exceed 6 months including renewal.
Maternity is now 18 weeks
The 2026 Code extends maternity leave from 14 to 18 consecutive weeks, 12 of them after the birth.
Contributions are capped
Most contributions apply to capped pay: XOF 63,000 a month for CSS, XOF 432,000 for the IPRES general pension.
Foreign contracts need a visa
A foreign worker's contract is stamped by the Director-General of Labour before work starts. Silence after 7 clear days counts as approval.
Five mistakes to avoid
The ones we see most often when a team hires in Senegal for the first time.
Unwritten or unfiled fixed-term contract
A fixed-term contract must be written and filed before work starts. Breaches or work beyond the limits turn it into an open-ended contract.
Arts. 99 to 101 Labour Code 2026
Fixed term for a permanent job
A fixed-term contract cannot fill a permanent job tied to the normal activity of the company.
Art. 97 Labour Code 2026
Starting a foreign worker before the visa
The visa of the Director-General of Labour is needed before the contract starts. A reasoned refusal makes the contract void.
Art. 105 Labour Code 2026
Probation that never ends
Probation, renewals included, cannot exceed 6 months. Working on after it without a new contract creates an open-ended contract.
Arts. 94 and 95 Labour Code 2026
Ignoring telework rules
Telework needs a written agreement in principle and staff consultation, with the same rights and pay as on-site staff.
Arts. 268 to 273 Labour Code 2026
Contract rules that matter
Open-ended by defaultA contract that does not fit one of the forms the Code lists is presumed open-ended.Art. 104 Labour Code 2026
ProbationWritten and filed with the labour inspectorate before work starts. Up to 6 months including renewal and extension. Either side may end it without notice unless the contract says otherwise.Arts. 93 to 96 Labour Code 2026
Fixed-term contractWritten and filed before work starts. At most 2 years, with one renewal or one extension, and 4 years in total with the same employer.Arts. 99 and 100 Labour Code 2026
After a dismissalFor 6 months after an economic dismissal, a fixed-term contract cannot refill the same post, except a non-renewable one of up to 3 months.Art. 98 Labour Code 2026
Foreign workersWritten contract stamped by the Director-General of Labour and Social Security before work starts; 7 clear days to decide.Art. 105 Labour Code 2026
TeleworkSame rights, benefits and pay as on-site staff. The right to disconnect and expense rules await a decree.Arts. 268 to 273 Labour Code 2026
Collective agreementsEarlier collective agreements, including the national interprofessional agreement, stay in force where they do not conflict with the new Code.Art. 461 Labour Code 2026
Employer cost simulator
Pick a salary. Figures use the current rates and ceilings for a standard professional salary. Estimates, not a quote.
Gross yearly salary (XOF)
Employer share of statutory contributions
XOF 585,312
9.8% of gross salary
Estimated total employer cost
XOF 6,765,312
Gross salary + contributions + other employer costs (XOF 180,000)
Family allowances (CSS)
On pay up to XOF 63,000 a month. Employer only
XOF 52,920
Work accidents (CSS)
1%, 3% or 5% by risk; office work shown. Employer only
XOF 7,560
Pension, general scheme (IPRES)
On pay up to XOF 432,000 a month. Employee pays 5.6%
XOF 435,456
Pension, managers' scheme (IPRES)
Managers only, on pay from XOF 432,000 to 1,296,000 a month. Employee pays 2.4%
XOF 29,376
Health (IPM)
2% to 7.5% by IPM, on pay up to XOF 250,000 a month; the lowest rate is shown
XOF 60,000
Employer share of statutory contributions
XOF 693,312
7.7% of gross salary
Estimated total employer cost
XOF 9,963,312
Gross salary + contributions + other employer costs (XOF 270,000)
Family allowances (CSS)
On pay up to XOF 63,000 a month. Employer only
XOF 52,920
Work accidents (CSS)
1%, 3% or 5% by risk; office work shown. Employer only
XOF 7,560
Pension, general scheme (IPRES)
On pay up to XOF 432,000 a month. Employee pays 5.6%
XOF 435,456
Pension, managers' scheme (IPRES)
Managers only, on pay from XOF 432,000 to 1,296,000 a month. Employee pays 2.4%
XOF 137,376
Health (IPM)
2% to 7.5% by IPM, on pay up to XOF 250,000 a month; the lowest rate is shown
XOF 60,000
Employer share of statutory contributions
XOF 801,312
6.7% of gross salary
Estimated total employer cost
XOF 13,161,312
Gross salary + contributions + other employer costs (XOF 360,000)
Family allowances (CSS)
On pay up to XOF 63,000 a month. Employer only
XOF 52,920
Work accidents (CSS)
1%, 3% or 5% by risk; office work shown. Employer only
XOF 7,560
Pension, general scheme (IPRES)
On pay up to XOF 432,000 a month. Employee pays 5.6%
XOF 435,456
Pension, managers' scheme (IPRES)
Managers only, on pay from XOF 432,000 to 1,296,000 a month. Employee pays 2.4%
XOF 245,376
Health (IPM)
2% to 7.5% by IPM, on pay up to XOF 250,000 a month; the lowest rate is shown
XOF 60,000
Employer share of statutory contributions
XOF 929,184
5.2% of gross salary
Estimated total employer cost
XOF 19,469,184
Gross salary + contributions + other employer costs (XOF 540,000)
Family allowances (CSS)
On pay up to XOF 63,000 a month. Employer only
XOF 52,920
Work accidents (CSS)
1%, 3% or 5% by risk; office work shown. Employer only
XOF 7,560
Pension, general scheme (IPRES)
On pay up to XOF 432,000 a month. Employee pays 5.6%
XOF 435,456
Pension, managers' scheme (IPRES)
Managers only, on pay from XOF 432,000 to 1,296,000 a month. Employee pays 2.4%
XOF 373,248
Health (IPM)
2% to 7.5% by IPM, on pay up to XOF 250,000 a month; the lowest rate is shown
XOF 60,000
Employer share of statutory contributions
XOF 929,184
3.9% of gross salary
Estimated total employer cost
XOF 25,649,184
Gross salary + contributions + other employer costs (XOF 720,000)
Family allowances (CSS)
On pay up to XOF 63,000 a month. Employer only
XOF 52,920
Work accidents (CSS)
1%, 3% or 5% by risk; office work shown. Employer only
XOF 7,560
Pension, general scheme (IPRES)
On pay up to XOF 432,000 a month. Employee pays 5.6%
XOF 435,456
Pension, managers' scheme (IPRES)
Managers only, on pay from XOF 432,000 to 1,296,000 a month. Employee pays 2.4%
XOF 373,248
Health (IPM)
2% to 7.5% by IPM, on pay up to XOF 250,000 a month; the lowest rate is shown
XOF 60,000
Rates as of 1 January 2026 (CLEISS). The range adds the 3% CFCE payroll contribution. A higher work accident class or IPM rate raises the cost.
Pay and contribution rules
Minimum wageXOF 64,223 a month, or XOF 370.526 per hour, for the legal 40-hour week, since 1 July 2023.Decree 2023-1710 of 7 Aug 2023
Transport allowanceXOF 26,000 a month since 1 July 2023.Agreement of 31 May 2023 (PaySpace summary)
Income taxThe employer withholds income tax each month on a progressive scale.Code général des impôts
CFCEA flat employer contribution of 3% of gross payroll, declared monthly to the tax office.Code général des impôts (CFCE)
Equal payEqual pay for equal work, equal qualifications and output, or work of equal value.Labour Code 2026
Working time
Legal working week40 hours a week.CLEISS (legal duration used for the SMIG, 2026)
Daily restAt least 11 consecutive hours, including the night period.Art. 274 Labour Code 2026
Telework hoursTeleworkers work the same hours as on-site staff.Art. 270 Labour Code 2026
Short-time workDuring technical unemployment, the employer pays at least 50% of average gross pay of the last 2 months, after the legal procedure.Arts. 124 and 125 Labour Code 2026
Leave and absences
Annual leave2 working days per month of service, so 24 working days a year.Labour Code 2026 (government summary)
Maternity18 consecutive weeks, 12 of them after the birth, extendable by 3 weeks in some medical cases. Dismissal during the leave is void.Art. 277 Labour Code 2026
BreastfeedingUp to 1 hour a day for 20 months after maternity leave, counted as paid working time.Art. 280 Labour Code 2026
PregnancyPregnancy cannot be a reason to refuse a hire, dismiss or transfer, except in cases set by law. A pregnant employee may resign without notice.Arts. 275 and 278 Labour Code 2026
Statutory minimum paid leave, in weeks
How Senegal compares with the other markets in this guide, for a 5-day week. Each country has its own verified figure.
Nigeria1.2 weeks
Morocco3 weeks
South Africa3 weeks
Algeria4.3 weeks
Senegal4.8 weeks
Public holidays 2026
National days plus regional days. Hover a dot to see its name.
JFMAMJJASOND
Thu 1 JanNational
New Year's Day
Fri 20 MarNational
Korité (Eid al-Fitr)
· expected date
Sat 4 AprNational
Independence Day
Mon 6 AprNational
Easter Monday
Fri 1 MayNational
Labour Day
Thu 14 MayNational
Ascension Day
Mon 25 MayNational
Whit Monday
Thu 28 MayNational
Tabaski (Eid al-Adha)
· expected date
Fri 26 JunNational
Tamkharit (Ashura)
· expected date
Mon 3 AugNational
Grand Magal of Touba
· expected date
Sat 15 AugNational
Assumption
Wed 26 AugNational
Maouloud
· expected date
Sun 1 NovNational
All Saints' Day
Fri 25 DecNational
Christmas Day
Islamic and Mouride dates follow the lunar calendar and are confirmed by the government shortly before. Independence Day and Assumption fall on a Saturday in 2026, All Saints' Day on a Sunday.
Notice periods set by the employer
Hover a row. Bars are drawn to scale.
Any categorySet by the collective agreement or sector order
ProbationNo notice, unless the contract says otherwise
The 2026 Code leaves notice lengths to collective agreements and sector orders. Notice is not due for serious misconduct. A pregnant employee may resign without notice.
Rules for ending an employment
Ending the contractThe Code sets the rules on dismissal, resignation and amicable termination, with notice and severance under the collective agreement.Labour Code 2026, Title on termination
Protected periodsDismissal during maternity leave is void. Pregnancy cannot be the reason for a dismissal.Arts. 275 and 277 Labour Code 2026
Short-time work firstTechnical unemployment follows a set procedure; a worker on it may resign without notice.Arts. 119 to 126 Labour Code 2026
Re-hiring after economic dismissalFor 6 months, the post cannot be refilled with a fixed-term contract, except a non-renewable one of up to 3 months.Art. 98 Labour Code 2026
SeveranceSet by the national interprofessional collective agreement, by length of service.Art. 461 Labour Code 2026; collective agreement
Ending an employment in Senegal follows the contract and the rules above. Get local advice before any step.
Six signals checked by the authorities
No single signal decides. Authorities and courts weigh the whole picture and look at how the work is really done, not only at the contract.
01 · Subordination
Do you give orders and check the work?
Hover for what it signals
Employee signal: direction, control and discipline from you.
Independent signal: the person decides how to deliver.
02 · Schedule and place
Do you set hours and place?
Hover for what it signals
Employee signal: fixed hours at your premises.
Independent signal: own hours and place.
03 · Integration
Is the person part of your organisation?
Hover for what it signals
Employee signal: in the team, with a job title.
Independent signal: an outside provider.
04 · Pay
Is it paid like a salary?
Hover for what it signals
Employee signal: fixed monthly sum.
Independent signal: invoices per job.
05 · Dependence
Are you the only client?
Hover for what it signals
Employee signal: one client, no business of their own.
Independent signal: several clients.
06 · Status
Is the person registered?
Hover for what it signals
Employee signal: no registration.
Independent signal: registered as an entreprenant or a business, with a tax ID.
Source for the criteria: Labour Code 2026 (worker who works for remuneration under the direction and authority of an employer); courts look at the link of subordination. Confirm with a local lawyer for a specific case.
Getting certainty on the status
How to check the status in advance, or what happens in an audit.
1Check registration
Ask for the business registration or the entreprenant declaration, and the tax ID (NINEA).
2Contract for results
Deliverables, price and deadlines, not hours or a job title.
3Keep it independent
No orders on how to work, no fixed schedule, no place in the org chart.
4Inspection or claim
The labour inspector or the labour court looks at the real relationship.
There is no advance ruling on status. A contract that does not fit a form of the Code is presumed open-ended.
What a reclassification can cost
Back-payment of contributions, penalties and, in some countries, personal liability.
Open-ended
A contract outside the forms of the Code is presumed open-ended.
Art. 104 Labour Code 2026
CSS + IPRES
Social contributions on the capped pay can be claimed for the period worked.
CLEISS, rates 1 Jan 2026
3%
CFCE on the pay for the period.
Code général des impôts
Leave
Paid leave and notice under the collective agreement become due.
Labour Code 2026
Working as an independent in Senegal
Entreprenant statusA simple status for small individual businesses under OHADA uniform law, by declaration to the trade register.OHADA Uniform Act on General Commercial Law (2010)
Tax IDIndependents and companies use a tax ID (NINEA) on invoices.Direction générale des impôts et domaines
SubcontractingA main company gets a social compliance certificate from its subcontractor before signing and every 6 months, or may be liable for unpaid wages and contributions.Labour Code 2026
Work with independents in Senegal, with the paperwork handled
FreelanX Contractors: from $19 per month. FreelanX Contractors+ from $279.
Add contractors
Work permits: key figures
Where a figure is from a past year, the text says so.
7 days
To stamp a foreign contract
The Directorate-General of Labour has 7 clear days to decide; silence counts as approval.
Void
If the visa is refused
A refusal must give reasons and makes the contract void.
Work permits in practice
Contract visaA foreign worker needs a written contract stamped by the Director-General of Labour and Social Security before work starts.Art. 105 Labour Code 2026
Decision time7 clear days from the request; no answer means the visa is granted. A refusal is reasoned.Art. 105 Labour Code 2026
ECOWAS nationalsCitizens of ECOWAS states enter without a visa under the free movement protocol; the work contract rules still apply.ECOWAS Protocol on Free Movement (1979)
National jobsThe government wants growth in oil, gas and mining to create jobs for Senegalese nationals; check sector rules on local hiring.Labour Code reform 2026 (DLA Piper Africa, Sept 2026)
Residence card steps and fees were not confirmed for 2026. Check with the Directorate-General of Labour and the immigration police before you plan dates.
Main sources
The law or official source behind each key point, with its date, as of October 2026.
TopicSource and date
New Labour CodeLaw 2026-18 of 3 Sept 2026, Journal officiel no. 7931 of 17 Sept 2026 (vie-publique.sn); Le Soleil, 30 Sept 2026
Minimum wage XOF 64,223Decree 2023-1710 of 7 Aug 2023; CLEISS (SMIG of XOF 371 an hour for 40 hours)
Social security rates and ceilingsCLEISS, Senegal contribution rates as of 1 Jan 2026
CSS ceiling of XOF 63,000Decision 502 suspended by circular 08/2025 of 29 Jan 2025 (PaySpace summary)
Maternity 18 weeksArt. 277 Labour Code 2026 (vie-publique.sn; Le Soleil)
Public holidays 2026Embassy of Japan in Senegal, 2026 closing days list
CFCE 3%Code général des impôts (Africarrières summary, 2026)
General information, updated monthly. It is not legal advice: for a decision, talk to us or to your counsel.
What to watch
Rules that are changing, or that vary by region or sector.
  • Implementing decrees of the 2026 Labour Code are still to come, including the right to disconnect and telework expenses.
  • A rise of the CSS ceiling from XOF 63,000 to 80,000 was announced for April 2025, then suspended. Check for a new decision.
  • Islamic holiday dates follow the lunar calendar and are confirmed by the government shortly before.
Figures we left out
What we could not confirm from an official source yet. These points are not shown as figures in the guide.
  • The government portal names the new Code Law 2026-18 in the Journal officiel and Law 2026-19 on one summary page; the Journal officiel number is used here.
  • The leave, notice and severance articles of the 2026 Code were not read in full; leave is taken from the government summary, notice and severance from the collective agreement rule.
  • Income tax brackets for 2026 were not confirmed in the tax code, so no rates are given.
  • Residence card steps and fees for foreign workers were not confirmed.
Changelog
Oct 2026Guide written for Senegal with 2026 figures and sources.Senegal
Next reviewJanuary 2027, when new yearly rates are published.Planned
Hire in Algeria with FreelanX EOR
From $499 per employee per month, billed yearly ($549 monthly). Onboarding in 10–30 days.
Employer cost
Statutory contributionsDZD 300,000
Estimated totalDZD 1,500,000–DZD 1,506,000
Statutory contributionsDZD 450,000
Estimated totalDZD 2,250,000–DZD 2,259,000
Statutory contributionsDZD 600,000
Estimated totalDZD 3,000,000–DZD 3,012,000
Statutory contributionsDZD 900,000
Estimated totalDZD 4,500,000–DZD 4,518,000
Statutory contributionsDZD 1,200,000
Estimated totalDZD 6,000,000–DZD 6,024,000
Gross yearly salary · estimate
A question on Algeria?
We reply within 24 working hours.
Hire in Morocco with FreelanX EOR
From $499 per employee per month, billed yearly ($549 monthly). Onboarding in 10–30 days.
Employer cost
Statutory contributionsMAD 20,998
Estimated totalMAD 141,598–MAD 146,998
Statutory contributionsMAD 28,264
Estimated totalMAD 209,164–MAD 217,264
Statutory contributionsMAD 35,530
Estimated totalMAD 276,730–MAD 287,530
Statutory contributionsMAD 50,062
Estimated totalMAD 411,862–MAD 428,062
Statutory contributionsMAD 64,594
Estimated totalMAD 546,994–MAD 568,594
Gross yearly salary · estimate
A question on Morocco?
We reply within 24 working hours.
Hiring in Nigeria?
Ask us whether FreelanX EOR can employ in Nigeria, and what it would cost.
Employer cost
Statutory contributions₦720,000
Estimated total₦6,720,000
Statutory contributions₦1,440,000
Estimated total₦13,440,000
Statutory contributions₦2,160,000
Estimated total₦20,160,000
Statutory contributions₦3,600,000
Estimated total₦33,600,000
Statutory contributions₦5,760,000
Estimated total₦53,760,000
Gross yearly salary · estimate
A question on Nigeria?
We reply within 24 working hours.
Hire in South Africa with FreelanX EOR
From $499 per employee per month, billed yearly ($549 monthly). Onboarding in 10–30 days.
Employer cost
Statutory contributionsR5,725
Estimated totalR365,725
Statutory contributionsR7,525
Estimated totalR547,525
Statutory contributionsR9,325
Estimated totalR729,325
Statutory contributionsR11,725
Estimated totalR971,725
Statutory contributionsR14,125
Estimated totalR1,214,125
Gross yearly salary · estimate
A question on South Africa?
We reply within 24 working hours.
Hiring in Senegal?
Ask us whether FreelanX EOR can employ in Senegal, and what it would cost.
Employer cost
Statutory contributionsXOF 585,312
Estimated totalXOF 6,765,312
Statutory contributionsXOF 693,312
Estimated totalXOF 9,963,312
Statutory contributionsXOF 801,312
Estimated totalXOF 13,161,312
Statutory contributionsXOF 929,184
Estimated totalXOF 19,469,184
Statutory contributionsXOF 929,184
Estimated totalXOF 25,649,184
Gross yearly salary · estimate
A question on Senegal?
We reply within 24 working hours.
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Hire in South Africa in days.
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Questions on hiring in Senegal?
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Resources Country guides Africa
Africa · 5 countries
Choose a country above.
Tap a country to open its Africa guide: contracts, cost, leave, termination, freelancers and permits, with their sources.
Other regions
Hiring in Algeria: the 2026 guide
Covers private-sector employment under Law 90-11 of 21 April 1990 on labour relations, as amended, with the social insurance, tax and foreign-worker rules that apply in 2026. Collective agreements add to the law, so check the one that covers your sector.
Country guideVerified Oct 202614 min read
General information, not legal advice
Key facts
At a glance.
Minimum wage
DZD 24,000 per month (SNMG, from 1 January 2026)
Employer contributions
25% of gross pay (CNAS), plus 0.5% for the social housing fund
Statutory paid leave
2.5 days per month worked, up to 30 calendar days a year
Public holidays
14 paid public holiday days (each Eid lasts 3 days)
Employer notice
Set by the collective agreement; 2 paid hours a day to look for work
FreelanX EOR onboarding
10–30 days
Overview
Hire in Algeria, start to finish.
FreelanX EOR is the legal employer in Algeria, with a FreelanX office in Algiers. We issue the contract, run payroll and declarations, and you manage the work day to day.
Open-ended by default
A contract is presumed open-ended unless it says otherwise in writing. Fixed-term contracts are allowed only in the cases the law lists.
Employer pays most of the 34.5%
Social security is 34.5% of gross pay: 25% employer, 9% employee and 0.5% for the social housing fund. There is no ceiling for employees.
Minimum wage rose in 2026
The national guaranteed minimum wage (SNMG) is DZD 24,000 a month from 1 January 2026, for a 40-hour week.
Maternity leave is now 150 days
Since Law 25-08 of July 2025, mothers get 150 consecutive days of maternity leave, paid at 100% by CNAS.
Unfair dismissal costs at least 6 months
A dismissal that breaks the law is presumed unfair. A court can order reinstatement or at least 6 months of salary as compensation.
Foreign hires need a work permit
Foreign workers may be hired only for posts no qualified national can fill, with a work permit from the labour administration.
The guide
Every rule, with its source.
Six chapters. Open one to read its rules.
Contracts7 rules
Form of contract
The employment relationship exists as soon as a person works for an employer, written or not, and can be proved by any means. A written contract is strongly advised.
Arts. 8 and 10 Law 90-11
Open-ended by default
A contract is deemed open-ended unless it states otherwise in writing.
Art. 11 Law 90-11
Fixed-term contracts
Allowed, full or part time, only in the cases the law lists, such as a defined project, a replacement or seasonal work. The labour inspector checks the case and the term.
Arts. 12 and 12 bis Law 90-11
Probation
A new hire may serve a probation period set by collective agreement for each category of worker, up to 12 months for highly qualified posts. The worker has the same rights as other staff.
Arts. 18 and 19 Law 90-11
Part time
Part-time contracts are allowed but cannot be shorter than half of the legal working time.
Art. 13 Law 90-11
Collective agreements
Collective agreements set many rules the law leaves open, including notice periods and probation lengths. Internal rules that reduce legal rights are void.
Arts. 73-5 and 78 Law 90-11
Internal rules
Employers set internal rules that cover discipline and its procedure. Any clause that limits rights given by law or by the collective agreement has no effect.
Art. 78 Law 90-11
Pay & cost6 rules
Minimum wage
DZD 24,000 per month from 1 January 2026, set by Presidential Decree 26-01. It was DZD 20,000 before.
Presidential Decree 26-01 (Journal officiel, 14 Jan 2026)
What counts as salary
Base salary from the job classification, plus seniority and overtime allowances, working-condition allowances and bonuses linked to productivity and results.
Art. 81 Law 90-11
Income tax (IRG)
The employer withholds IRG on salaries under a progressive scale from 0% to 35%, applied since January 2022. Low salaries get an exemption or a reduction.
Direction générale des impôts, IRG scale 2022
Payslip and pay day
A periodic payslip lists the pay and each element by name. Salary is paid regularly at the end of each period.
Arts. 86 and 88 Law 90-11
Overtime pay
At least 50% above the normal hourly rate, within a limit of 20% of the legal working time.
Arts. 31 and 32 Law 90-11
Bonuses
No statutory 13th month. Productivity and results bonuses are part of salary when they are paid.
Art. 81 Law 90-11
Time & leave9 rules
Working time
Legal working week
40 hours a week under normal conditions, spread over at least 5 working days.
Ordinance 97-03; Art. 22 Law 90-11
Daily span
The working day, from start to end, must never exceed 12 hours.
Art. 26 Law 90-11
Overtime
Only for an absolute need of the service, and within 20% of the legal working time. Paid at least 50% above the normal rate.
Arts. 31 and 32 Law 90-11
Night work
Work between 9 pm and 5 am counts as night work.
Art. 27 Law 90-11
Weekly rest
One full day of rest a week, normally Friday. Work on a legal rest day gives an equal rest and the overtime premium.
Arts. 33 and 36 Law 90-11
Leave and absences
Annual leave
2.5 days per month of work, up to 30 calendar days a year. The reference year runs from 1 July to 30 June. Workers in the southern wilayas get at least 10 extra days.
Arts. 40 to 42 Law 90-11
Sick leave
CNAS pays a daily allowance of 50% of the daily wage from day 1 to 15, and 100% from day 16, or from day 1 in hospital or for long illness.
CNAS rules (Law 83-11)
Maternity
150 consecutive days, paid at 100% of the daily wage by CNAS, since Law 25-08 of 19 July 2025.
Law 25-08 of 19 July 2025 amending Law 83-11
Birth of a child
3 paid working days, as for the worker's marriage, on notice and proof to the employer.
Art. 54 Law 90-11
Termination6 rules
Ways a contract ends
Expiry of a fixed term, resignation, dismissal, total incapacity, workforce reduction, closure, retirement or death.
Art. 66 Law 90-11
Dismissal for misconduct
Only for serious misconduct, such as refusing lawful instructions. The employer weighs the circumstances, the harm and the worker's record.
Arts. 73 and 73-1 Law 90-11
Procedure
Written notice of the charge and a hearing, where the worker may bring a colleague, as the internal rules set out.
Art. 73-2 Law 90-11
Unfair dismissal
A dismissal that breaks the law is presumed unfair. The court can annul it for a procedural breach, or order reinstatement or compensation of at least 6 months of salary.
Arts. 73-3 and 73-4 Law 90-11
Economic reasons
A workforce reduction is decided after collective negotiation and only after other means, such as fewer hours. New hiring in the same workplace is then restricted.
Arts. 69 and 70 Law 90-11
Resignation
A right of the worker, in writing, with the notice set by the collective agreement.
Art. 68 Law 90-11
Freelancers4 rules
The auto-entrepreneur status
Legal basis
Law 22-23 of 2022 created the status. The national agency ANAE keeps the register and issues the card.
Law 22-23; ANAE
Turnover ceiling
DZD 5 million of turnover a year to keep the status.
Law 22-23 (as reported by Zoom Algérie, 2026)
Tax
A single flat tax (IFU) of 0.5% of turnover, with a minimum of DZD 10,000 a year, in place of IRG and VAT on that turnover.
IFU rules (as reported by Zoom Algérie, 2026)
Social security
Affiliation with CASNOS, the fund for non-salaried workers, within 10 days of starting.
Executive Decree 24-49 of 13 Jan 2024
Visas5 rules
Who can be hired
Foreign workers only for posts that no qualified national worker can fill, under the conditions set by law.
Art. 21 Law 90-11; Law 81-10
Permits
A work permit for long stays, or a temporary work permit for up to 3 months, issued by the labour administration of the wilaya.
Law 81-10
Visa and residence
A work visa is needed to enter. The residence card cannot last longer than the work contract.
Law 08-11 of 25 June 2008
Declaration
The hiring of a foreign national is declared within 48 hours.
Law 81-10
Business visits
Business visitors do not work under a local contract. Check the visa that fits each trip.
Law 08-11
Termination
Notice periods.
Any length of serviceMinimum set by the collective agreement
During notice2 paid hours a day to look for work
Pay instead of noticeAllowed: the employer pays the notice
The law gives no default length: the collective agreement sets the minimum. Notice is not due for serious misconduct. An employee who resigns also gives the notice set by the collective agreement, in writing.
Stay current
What to watch.
Rules that are changing, or that vary by region or sector.
A new labour code has been discussed for years to replace Law 90-11. Until it is adopted, Law 90-11 as amended applies.
Islamic holiday dates follow moon sighting and are confirmed by the government shortly before each one.
The SNMG is set by decree after consultation with unions and employers; check for a new decree each January.
General information, updated monthly. It is not legal advice: for a decision, talk to us or to your counsel.
Hire in Algeria in days.
FreelanX EOR employs your collaborator, runs payroll and keeps you compliant. From $499 per employee per month, billed yearly.
Hiring in Morocco: the 2026 guide
Covers private-sector employment under the Labour Code (Law 65-99) and its decrees, with the CNSS, tax and foreign-worker rules that apply in 2026. Some sectors have collective agreements that add to the Code.
Country guideVerified Oct 202614 min read
General information, not legal advice
Key facts
At a glance.
Minimum wage
MAD 17.92 per hour (SMIG, non-agricultural, from 1 January 2026)
Employer contributions
About 21% of gross pay (CNSS, AMO, training tax), plus work accident insurance
Statutory paid leave
1.5 working days per month (18 a year), more with seniority
Public holidays
15 paid public holidays in 2026 (11 civil, 4 religious)
Employer notice
8 days to 3 months, by category and length of service
FreelanX EOR onboarding
10–30 days
Overview
Hire in Morocco, start to finish.
FreelanX EOR is the legal employer in Morocco. We issue the contract, run payroll and declarations, and you manage the work day to day.
Probation is short
Up to 3 months for managers, 1.5 months for employees and 15 days for workers, renewable once.
Fixed-term is the exception
A fixed-term contract is allowed only in the cases the Code lists. Outside them, the contract is open-ended.
Severance grows with service
After 6 months, a dismissed employee gets 96 to 240 hours of pay per year of service, plus damages if the dismissal is unfair.
Unfair dismissal is capped
Damages are 1.5 months of pay per year of service, capped at 36 months.
Foreign contracts need a visa
A foreign employee's contract takes effect only once the Ministry of Labour has stamped it with its visa.
Freelancers have a tax limit
Auto-entrepreneurs who earn over MAD 80,000 a year from one client have 30% withheld on the excess, to deter disguised employment.
The guide
Every rule, with its source.
Six chapters. Open one to read its rules.
Contracts6 rules
Open-ended contract
The standard contract. It can be ended by either side with notice, unless there is serious misconduct.
Art. 43 Labour Code
Fixed-term contract
Allowed only in the cases the Code lists, such as replacing an absent employee, a temporary increase in work or seasonal work.
Art. 16 Labour Code
New business or product
A fixed-term contract of up to 1 year, renewable once, is allowed when a company opens or launches a new product.
Art. 17 Labour Code
Probation
3 months for managers, 1.5 months for employees and 15 days for workers, renewable once.
Art. 14 Labour Code
Foreign employees
The contract follows the ministry's model, includes the employer's duty to pay repatriation if the visa is refused, and takes effect only once stamped.
Arts. 516 to 518 Labour Code
Collective agreements
Sector or company agreements can give better terms than the Code. Check if one applies.
Labour Code, Book I
Pay & cost5 rules
Minimum wage
MAD 17.92 per hour from 1 January 2026 in industry, commerce and services, up from MAD 17.10 in 2025. The agricultural minimum (SMAG) is MAD 97.44 per day from 1 April 2026.
Decree 2.25.983 (Government Council, 18 Dec 2025)
Income tax (IR)
Withheld monthly. Annual net income up to MAD 40,000 is exempt; rates then rise from 10% to 37% above MAD 180,000.
Finance Law 2025, IR scale
CNSS ceiling
Social benefits contributions apply up to MAD 6,000 of gross pay a month. Family allowances, AMO and the training tax have no ceiling.
CNSS rate schedule 2026
Overtime
Paid 25% extra between 6 am and 9 pm and 50% at night, with higher premiums on the weekly rest day.
Labour Code, overtime rules (Africarrières summary, Aug 2026)
Bonuses
No statutory 13th month. Seniority bonuses and sector bonuses come from the Code and collective agreements.
Labour Code; collective agreements
Time & leave7 rules
Working time
Working time
2,288 hours a year, or 44 hours a week, in non-agricultural work.
Art. 184 Labour Code
Overtime
Allowed within limits set by the Code and paid at a premium, 25% by day and 50% at night.
Labour Code, overtime rules (Africarrières summary, Aug 2026)
Weekly rest
At least 24 consecutive hours a week.
Art. 205 Labour Code
Leave and absences
Annual leave
1.5 working days per month of service, so 18 days a year after 6 months, plus 1.5 days per 5 years of service, up to 30 days.
Arts. 231 and 241 Labour Code
Maternity
14 weeks. CNSS pays 100% of the average daily wage, within the MAD 6,000 monthly ceiling.
Arts. 152 to 160 Labour Code; CNSS
Birth of a child
3 paid days for the father.
Art. 270 Labour Code
Public holidays
11 civil holidays and 4 religious ones in 2026. In the private sector each religious holiday gives one paid day unless an agreement gives more.
Official holiday calendar 2026
Termination5 rules
Valid reason
Dismissal needs a valid reason linked to conduct or ability, or to the company's operations. Serious misconduct ends the contract without notice or severance.
Labour Code, Arts. 35 to 39
Severance pay
After 6 months: 96 hours of pay per year for the first 5 years, 144 hours for years 6 to 10, 192 hours for years 11 to 15 and 240 hours beyond.
Arts. 52 and 53 Labour Code
Unfair dismissal
Damages of 1.5 months of pay per year of service, capped at 36 months, on top of severance and notice.
Art. 41 Labour Code
Economic dismissal
Firms with 10 or more staff inform representatives at least 1 month ahead and need the authorisation of the governor of the province.
Arts. 66 and 67 Labour Code
Notice
Either side respects the notice, unless the other commits serious misconduct. Notice runs from the day after it is given.
Art. 43 Labour Code; Decree 2-04-469
Freelancers4 rules
The auto-entrepreneur status
Legal basis
Law 114-13 created the status. Registration is free on the national register.
Law 114-13
Turnover caps
MAD 500,000 a year for commerce, industry and crafts; MAD 200,000 for services.
Law 114-13
Tax
A final flat tax of 0.5% (commerce) or 1% (services) on cash received, declared each quarter.
CGI, auto-entrepreneur regime
Social cover
Registration triggers CNSS affiliation and AMO health cover, with quarterly contributions by income bracket.
CNSS
Visas5 rules
Contract visa
The Ministry of Labour stamps the contract. It takes effect only from the visa date. Requests are filed online on the TAECHIR platform.
Art. 516 Labour Code
Labour market check
ANAPEC certifies that no suitable Moroccan candidate was found, except for exempt cases such as some nationalities under bilateral agreements and senior roles.
ANAPEC rules
Model contract
The contract follows the ministry's model and commits the employer to pay repatriation if the visa is refused.
Arts. 517 and 518 Labour Code
Residence card
The employee then applies to the national police (DGSN) for a residence card that matches the contract visa.
Law 02-03 on entry and stay
Penalties
MAD 2,000 to 5,000 per employee for hiring without the visa or breaching the repatriation rule.
Art. 521 Labour Code
Termination
Notice periods.
Workers and employees, under 1 year8 days
Workers and employees, 1 to 5 years1 month
Workers and employees, over 5 years2 months
Managers, under 1 year1 month
Managers, 1 to 5 years2 months
Managers, over 5 years3 months
Same periods for the employee who resigns. Notice is not due for serious misconduct. Collective agreements or the contract can give longer notice.
Stay current
What to watch.
Rules that are changing, or that vary by region or sector.
The SMIG rose by about 5% in January 2025 and again in January 2026 under the social dialogue agreement. Check for the next decree.
Unity Day on 31 October became a paid holiday from 2025.
Islamic holiday dates follow moon sighting and are announced shortly before.
General information, updated monthly. It is not legal advice: for a decision, talk to us or to your counsel.
Hire in Morocco in days.
FreelanX EOR employs your collaborator, runs payroll and keeps you compliant. From $499 per employee per month, billed yearly.
Hiring in Nigeria: the 2026 guide
Covers private-sector employment under the Labour Act (Cap L1 LFN 2004), the National Minimum Wage Act, the Pension Reform Act 2014 and the Nigeria Tax Act 2025 in force from 2026. Many terms for managers come from the contract, as the Labour Act mainly protects workers in manual and clerical roles.
Country guideVerified Oct 202614 min read
General information, not legal advice
Key facts
At a glance.
Minimum wage
₦70,000 per month (employers with 25+ workers, since July 2024)
Employer contributions
About 12% of pay: pension 10%, NSITF 1%, ITF 1%
Statutory paid leave
At least 6 working days after 12 months (Labour Act)
Public holidays
About 13 public holiday days in 2026
Employer notice
1 day to 1 month, by length of service
FreelanX EOR
Ask us about Nigeria
Overview
Hire in Nigeria, start to finish.
The steps any employer follows in Nigeria. Ask us whether FreelanX EOR can employ in Nigeria, and what it would cost.
The Labour Act covers 'workers'
Its protections apply to manual and clerical workers. Managers, professionals and technical staff rely mostly on their contract and case law.
Written terms within 3 months
The employer gives a written statement of the main terms, such as pay, hours and notice, within 3 months of the start.
New tax rules since 2026
Under the Nigeria Tax Act 2025, the first ₦800,000 of yearly taxable income is tax-free and rates rise to 25% above ₦50 million.
Pension is compulsory
Employers with 3 or more staff pay at least 10% and deduct 8% from the employee into a Retirement Savings Account.
No statutory severance
Outside redundancy rules and the contract, Nigerian law sets no severance formula. Notice or pay in lieu ends most contracts.
Expatriate posts need a quota
Hiring a foreign national for a long-term role needs an expatriate quota from the Ministry of Interior, then a residence permit (CERPAC).
The guide
Every rule, with its source.
Six chapters. Open one to read its rules.
Contracts6 rules
Written terms
Within 3 months of starting, the employer gives a written statement of parties, start date, pay, hours, leave and notice. Changes are notified in writing within 1 month.
Labour Act s.7
Who the Act covers
The Labour Act protects 'workers', which excludes people in administrative, executive, technical or professional roles. Their terms come from the contract and common law.
Labour Act s.91
Probation
No statutory probation length. It is set in the contract or a collective agreement.
Contract practice
Fixed-term contracts
Allowed. The contract ends at the agreed date. Rules on renewals come from the contract and case law.
Contract practice
Restrictive covenants
Post-employment restraints are enforceable only if reasonable to protect a legitimate interest. Courts strike down broad ones.
Common law, Nigerian courts
Collective agreements
Agreements bind the parties that sign them and are often written into contracts in unionised sectors.
Trade Disputes Act; contract practice
Pay & cost6 rules
Minimum wage
₦70,000 a month, set by the National Minimum Wage (Amendment) Act 2024, signed on 29 July 2024. Employers with fewer than 25 workers are exempt. It is reviewed every 3 years.
National Minimum Wage (Amendment) Act 2024
Income tax (PAYE)
From 2026: 0% on the first ₦800,000, then 15%, 18%, 21%, 23% and 25% above ₦50 million. Rent relief of 20% of rent paid, up to ₦500,000, replaces the old relief allowance.
Nigeria Tax Act 2025
Low earners
Employment income at or below the national minimum wage is exempt from PAYE.
Nigeria Tax Act 2025
Severance tax
Compensation for loss of employment is tax-free up to ₦50 million, up from ₦10 million.
Nigeria Tax Act 2025
Remittance
PAYE by the 10th of the next month to the state tax authority of the employee's residence. Pension within 7 working days of paying salary.
State IRS rules; PenCom
Annual returns
Employers file the annual PAYE return by 31 January for the previous year.
Nigeria Tax Act 2025
Time & leave8 rules
Working time
Hours of work
Normal hours are set by agreement between the parties, by collective agreement or by an industrial wages board. The Labour Act sets no weekly maximum.
Labour Act s.13
Overtime
Hours beyond the normal hours are overtime, paid as the contract or collective agreement sets.
Labour Act s.13
Rest breaks
A rest of at least 1 hour when the working day exceeds 6 hours.
Labour Act s.13
Weekly rest
At least one day of rest of 24 hours in every 7 days.
Labour Act s.13
Leave and absences
Annual leave
At least 6 working days with full pay after 12 months of continuous service, not counting public holidays. Contracts usually give more.
Labour Act s.18
Sick leave
Up to 12 working days of paid sick leave a year, with a medical certificate.
Labour Act s.16
Maternity
12 weeks. A woman with 6 months of service gets at least 50% of her pay from the employer.
Labour Act s.54
Paternity
No paternity leave in the Labour Act for the private sector. Contracts may give some.
Labour Act
Termination5 rules
Ending by notice
Either party can end the contract by giving the contractual or statutory notice, or pay in lieu. Courts look at whether the contract was followed.
Labour Act s.11
Redundancy
The employer informs the union or workers' representatives, applies 'last in, first out' within the category subject to skill, and uses its best endeavours to negotiate redundancy pay.
Labour Act s.20
Severance
No statutory severance formula. It comes from the contract, a collective agreement or redundancy negotiations.
Labour Act; contract practice
Disputes
The National Industrial Court of Nigeria hears employment disputes and applies international labour standards and fair labour practices.
Constitution s.254C
Final pay
Outstanding salary, accrued leave under the contract and any agreed benefits are paid at exit.
Contract practice
Freelancers3 rules
Independent contractors in Nigeria
Tax
Individuals pay personal income tax on their profits under the Nigeria Tax Act 2025 and file with their state tax authority.
Nigeria Tax Act 2025
Registration
Sole traders usually register a business name with the Corporate Affairs Commission.
Companies and Allied Matters Act 2020
Data
Contracts that share personal data must respect the Nigeria Data Protection Act 2023.
Nigeria Data Protection Act 2023
Visas6 rules
Expatriate quota
The employer first gets an expatriate quota from the Federal Ministry of Interior, for a given number of foreign staff in named roles for a set time.
Immigration Act 2015
Entry visa
The employee then gets a Subject to Regularisation (STR) visa from a Nigerian mission abroad.
Immigration Act 2015
Residence permit
After arrival, the Combined Expatriate Residence Permit and Aliens Card (CERPAC). The process is now online through the Nigeria Immigration Service portal.
Ministry of Interior reforms, 1 May 2025
Short assignments
A Temporary Work Permit covers short technical work: $600 for 3 months, $1,100 for 6 months.
Ministry of Interior reforms, 1 May 2025
e-Visa
Visas on arrival are replaced by e-visas, decided within 48 hours and not extendable.
Ministry of Interior reforms, 1 May 2025
Insurance
Expatriate personal liability insurance of $500 to $1,000 a year is required.
Ministry of Interior reforms, 1 May 2025
Termination
Notice periods.
3 months or less1 day
3 months to 2 years1 week
2 to 5 years2 weeks
5 years or more1 month
Minimums for workers under the Labour Act; contracts often give longer notice, especially for managers. Notice of 1 week or more must be in writing. Either side can pay wages in lieu of notice.
Stay current
What to watch.
Rules that are changing, or that vary by region or sector.
The Nigeria Tax Act 2025 applies from January 2026: check payroll for the new bands, rent relief and voluntary NHF.
The national minimum wage is reviewed every 3 years under the 2024 Act.
Immigration procedures are moving online; check the Nigeria Immigration Service portal for current fees.
General information, updated monthly. It is not legal advice: for a decision, talk to us or to your counsel.
Questions on hiring in Nigeria?
Tell us the role, the salary and the start date. We tell you what is possible and what it costs.
Hiring in South Africa: the 2026 guide
Covers private-sector employment under the Basic Conditions of Employment Act (BCEA), the Labour Relations Act (LRA) and the Employment Equity Act, with the SARS payroll rules for the 2027 tax year (1 March 2026 to 28 February 2027). Sectoral determinations and bargaining council agreements can add to these rules.
Country guideVerified Oct 202614 min read
General information, not legal advice
Key facts
At a glance.
Minimum wage
R30.23 per hour (from 1 March 2026)
Employer contributions
About 2% of pay (UIF 1% capped, SDL 1%), plus COIDA
Statutory paid leave
21 consecutive days a year (15 working days)
Public holidays
12 public holidays
Employer notice
1 to 4 weeks, by length of service
FreelanX EOR onboarding
10–30 days
Overview
Hire in South Africa, start to finish.
FreelanX EOR is the legal employer in South Africa. We issue the contract, run payroll and declarations, and you manage the work day to day.
A threshold splits the rules
Employees earning above R269,600.90 a year (from 1 May 2026) are excluded from BCEA rules on overtime, meal breaks and Sunday pay.
Fair reason and fair process
Every dismissal needs a fair reason and a fair procedure under the LRA and the Code of Good Practice: Dismissal in force since 4 September 2025.
Parental leave is shared
Since the Constitutional Court ruling of 3 October 2025, parents share 4 months and 10 days of leave between them.
Fixed terms below the threshold
Fixed-term employees under the earnings threshold engaged for over 3 months are deemed permanent unless the fixed term is justified.
Contractors can be presumed employees
Below the threshold, a person is presumed to be an employee if one of seven listed factors is present, such as control or economic dependence.
Severance on retrenchment
Dismissal for operational requirements gives at least 1 week of pay per completed year of service.
The guide
Every rule, with its source.
Six chapters. Open one to read its rules.
Contracts7 rules
Written particulars
At the start, the employer gives written details: employer, job, hours, pay, overtime, leave and notice. They are updated when terms change.
BCEA s.29
Fixed-term contracts
Allowed. Below the earnings threshold, a fixed term over 3 months needs a justifiable reason, such as a project or replacement.
LRA s.198B
Probation
Allowed for new employees for a reasonable period, with guidance and a fair process before dismissal for poor performance.
Code of Good Practice: Dismissal (2025)
Earnings threshold
R269,600.90 a year from 1 May 2026 (was R261,748.45). Above it, BCEA sections 9 to 18 on hours, overtime and Sunday work do not apply.
BCEA s.6(3); Department of Employment and Labour, 17 Apr 2026
Labour brokers
Workers placed by a temporary employment service under the threshold for over 3 months are deemed employees of the client.
LRA s.198A
Restraint of trade
Enforceable only if reasonable to protect a legitimate interest such as clients or confidential information.
Common law
Employment equity
Unfair discrimination is forbidden. Designated employers file employment equity plans and reports.
Employment Equity Act 1998
Pay & cost6 rules
Minimum wage
R30.23 per hour from 1 March 2026, up from R28.79. Expanded public works workers have a lower rate.
National Minimum Wage Act; 2026 adjustment
Income tax (PAYE)
2027 tax year: 18% up to R245,100, rising to 45% above R1,878,600. Primary rebate R17,820; no tax below R99,000 for under-65s.
SARS rates for the 2027 tax year
UIF
1% from the employer and 1% from the employee, on pay up to R17,712 a month.
Unemployment Insurance Contributions Act; SARS
Skills Development Levy
1% of payroll, for employers whose payroll is over R500,000 a year.
Skills Development Levies Act; SARS
Overtime and Sundays
Overtime at 1.5 times. Occasional Sunday work at double pay. Work on a public holiday by agreement, at double pay.
BCEA ss.10, 16 and 18
Payment and filing
PAYE, UIF and SDL are paid with the EMP201 within 7 days after the end of each month.
SARS employer guide 2027
Time & leave8 rules
Working time
Ordinary hours
Up to 45 hours a week, and 9 hours a day for a 5-day week or 8 hours for a longer week.
BCEA s.9
Overtime
By agreement only, up to 10 hours a week and 12 hours a day in total, paid at 1.5 times or with paid time off.
BCEA s.10
Meal break
A meal break of 1 hour after 5 hours of work, which can be cut to 30 minutes by agreement.
BCEA s.14
Above the threshold
Employees earning over R269,600.90 a year are excluded from the rules on hours, overtime and breaks.
BCEA s.6(3)
Leave and absences
Annual leave
21 consecutive days a year (15 working days for a 5-day week), or 1 day for every 17 days worked. Paid out only at termination.
BCEA s.20
Sick leave
Six weeks of paid sick leave over a 36-month cycle; in the first 6 months, 1 day for every 26 days worked.
BCEA s.22
Parental leave
4 months and 10 days shared by both parents, as the parents choose; the birth mother has preference for the time around the birth. Leave is unpaid by the employer unless agreed; UIF pays benefits.
Van Wyk v Minister of Employment and Labour [2025] ZACC 20 (3 Oct 2025)
Family responsibility
3 paid days a year for listed events such as a child's illness or a close relative's death.
BCEA s.27
Termination6 rules
Fair reasons
Conduct, capacity (poor performance or ill health) or the employer's operational requirements. Other reasons, such as pregnancy or union activity, are automatically unfair.
LRA ss.187 and 188
Fair procedure
The Code of Good Practice: Dismissal, in force since 4 September 2025, sets out the process for misconduct, poor performance and incapacity.
Code of Good Practice: Dismissal (2025)
Retrenchment
Dismissal for operational requirements needs consultation on alternatives, selection criteria and severance. Larger employers follow extra steps for large-scale retrenchments.
LRA ss.189 and 189A
Severance pay
At least 1 week of pay per completed year of service for dismissal for operational requirements.
BCEA s.41
Disputes
Unfair dismissal claims go to the CCMA or a bargaining council within 30 days, then to the Labour Court for some cases.
LRA s.191
Remedies
Reinstatement, re-employment or compensation, generally up to 12 months of pay for an unfair dismissal and up to 24 months if automatically unfair.
LRA ss.193 and 194
Freelancers3 rules
Independent contractors and tax
Provisional tax
Independent contractors register as provisional taxpayers and pay tax in two instalments a year.
Income Tax Act, Fourth Schedule
Personal service providers
Some contractors working through a company can be treated as personal service providers, with PAYE withheld and limited deductions.
Income Tax Act, Fourth Schedule
Records
Keep the contract, invoices and proof of other clients: they support independent status if it is challenged.
Code of Good Practice: Who is an Employee (2006)
Visas6 rules
General Work Visa
For a specific job offer. The employer shows that no suitable South African citizen or permanent resident was found, usually by advertising the role.
Immigration Act 2002, s.19(2)
Critical Skills Work Visa
For skills on the official critical skills list. No labour market test.
Immigration Act 2002, s.19(4)
Intra-Company Transfer
For staff transferred from a foreign branch, up to 4 years, with a skills transfer plan.
Immigration Act 2002, s.19(5)
Points-based system
Introduced by the Third Amendment of the Immigration Regulations (9 Oct 2024) for General and Critical Skills Work Visas, with 100 points needed.
Immigration Regulations, Third Amendment 2024; Directive 10 of 2024
Remote work visa
For people employed by a foreign employer who want to work remotely from South Africa, subject to an income threshold.
Immigration Regulations, Third Amendment 2024
Authority
The Department of Home Affairs issues visas; applications go through its appointed visa facilitation centres.
Department of Home Affairs
Termination
Notice periods.
6 months or less1 week
6 months to 1 year2 weeks
More than 1 year4 weeks
Minimums for both sides, given in writing. A collective agreement can cut the 4 weeks to no less than 2. Pay in lieu of notice is allowed.
Stay current
What to watch.
Rules that are changing, or that vary by region or sector.
Parliament has until October 2028 to amend the parental leave sections after the Constitutional Court ruling; UIF benefit rules may change.
The national minimum wage and the BCEA earnings threshold are reviewed every year (March and May).
Home Affairs is rolling out the points-based work visa system and the Trusted Employer Scheme.
General information, updated monthly. It is not legal advice: for a decision, talk to us or to your counsel.
Hire in South Africa in days.
FreelanX EOR employs your collaborator, runs payroll and keeps you compliant. From $499 per employee per month, billed yearly.
Hiring in Senegal: the 2026 guide
Covers private-sector employment under the new Labour Code (Law 2026-18 of 3 September 2026, published on 17 September 2026), which replaces the 1997 Code, with the social security and foreign-worker rules that apply in 2026. Decrees and collective agreements of the old regime stay in force where they do not conflict.
Country guideVerified Oct 202614 min read
General information, not legal advice
Key facts
At a glance.
Minimum wage
XOF 64,223 per month (SMIG, 40-hour week)
Employer contributions
About 18% of capped pay (CSS, IPRES, IPM), plus 3% CFCE
Statutory paid leave
2 working days per month of service
Public holidays
14 public holidays in 2026
Employer notice
Set by the national collective agreement, by category
FreelanX EOR
Ask us about Senegal
Overview
Hire in Senegal, start to finish.
The steps any employer follows in Senegal. Ask us whether FreelanX EOR can employ in Senegal, and what it would cost.
A new Labour Code in 2026
Law 2026-18 replaced the 1997 Code in September 2026. It applies to contracts already running; more favourable terms are kept.
Fixed terms are capped
A fixed-term contract lasts at most 2 years, with one renewal, and 4 years in total with the same employer. It is filed with the labour inspectorate before work starts.
Probation is in writing
A probation contract must be written and filed, and cannot exceed 6 months including renewal.
Maternity is now 18 weeks
The 2026 Code extends maternity leave from 14 to 18 consecutive weeks, 12 of them after the birth.
Contributions are capped
Most contributions apply to capped pay: XOF 63,000 a month for CSS, XOF 432,000 for the IPRES general pension.
Foreign contracts need a visa
A foreign worker's contract is stamped by the Director-General of Labour before work starts. Silence after 7 clear days counts as approval.
The guide
Every rule, with its source.
Six chapters. Open one to read its rules.
Contracts7 rules
Open-ended by default
A contract that does not fit one of the forms the Code lists is presumed open-ended.
Art. 104 Labour Code 2026
Probation
Written and filed with the labour inspectorate before work starts. Up to 6 months including renewal and extension. Either side may end it without notice unless the contract says otherwise.
Arts. 93 to 96 Labour Code 2026
Fixed-term contract
Written and filed before work starts. At most 2 years, with one renewal or one extension, and 4 years in total with the same employer.
Arts. 99 and 100 Labour Code 2026
After a dismissal
For 6 months after an economic dismissal, a fixed-term contract cannot refill the same post, except a non-renewable one of up to 3 months.
Art. 98 Labour Code 2026
Foreign workers
Written contract stamped by the Director-General of Labour and Social Security before work starts; 7 clear days to decide.
Art. 105 Labour Code 2026
Telework
Same rights, benefits and pay as on-site staff. The right to disconnect and expense rules await a decree.
Arts. 268 to 273 Labour Code 2026
Collective agreements
Earlier collective agreements, including the national interprofessional agreement, stay in force where they do not conflict with the new Code.
Art. 461 Labour Code 2026
Pay & cost5 rules
Minimum wage
XOF 64,223 a month, or XOF 370.526 per hour, for the legal 40-hour week, since 1 July 2023.
Decree 2023-1710 of 7 Aug 2023
Transport allowance
XOF 26,000 a month since 1 July 2023.
Agreement of 31 May 2023 (PaySpace summary)
Income tax
The employer withholds income tax each month on a progressive scale.
Code général des impôts
CFCE
A flat employer contribution of 3% of gross payroll, declared monthly to the tax office.
Code général des impôts (CFCE)
Equal pay
Equal pay for equal work, equal qualifications and output, or work of equal value.
Labour Code 2026
Time & leave8 rules
Working time
Legal working week
40 hours a week.
CLEISS (legal duration used for the SMIG, 2026)
Daily rest
At least 11 consecutive hours, including the night period.
Art. 274 Labour Code 2026
Telework hours
Teleworkers work the same hours as on-site staff.
Art. 270 Labour Code 2026
Short-time work
During technical unemployment, the employer pays at least 50% of average gross pay of the last 2 months, after the legal procedure.
Arts. 124 and 125 Labour Code 2026
Leave and absences
Annual leave
2 working days per month of service, so 24 working days a year.
Labour Code 2026 (government summary)
Maternity
18 consecutive weeks, 12 of them after the birth, extendable by 3 weeks in some medical cases. Dismissal during the leave is void.
Art. 277 Labour Code 2026
Breastfeeding
Up to 1 hour a day for 20 months after maternity leave, counted as paid working time.
Art. 280 Labour Code 2026
Pregnancy
Pregnancy cannot be a reason to refuse a hire, dismiss or transfer, except in cases set by law. A pregnant employee may resign without notice.
Arts. 275 and 278 Labour Code 2026
Termination5 rules
Ending the contract
The Code sets the rules on dismissal, resignation and amicable termination, with notice and severance under the collective agreement.
Labour Code 2026, Title on termination
Protected periods
Dismissal during maternity leave is void. Pregnancy cannot be the reason for a dismissal.
Arts. 275 and 277 Labour Code 2026
Short-time work first
Technical unemployment follows a set procedure; a worker on it may resign without notice.
Arts. 119 to 126 Labour Code 2026
Re-hiring after economic dismissal
For 6 months, the post cannot be refilled with a fixed-term contract, except a non-renewable one of up to 3 months.
Art. 98 Labour Code 2026
Severance
Set by the national interprofessional collective agreement, by length of service.
Art. 461 Labour Code 2026; collective agreement
Freelancers3 rules
Working as an independent in Senegal
Entreprenant status
A simple status for small individual businesses under OHADA uniform law, by declaration to the trade register.
OHADA Uniform Act on General Commercial Law (2010)
Tax ID
Independents and companies use a tax ID (NINEA) on invoices.
Direction générale des impôts et domaines
Subcontracting
A main company gets a social compliance certificate from its subcontractor before signing and every 6 months, or may be liable for unpaid wages and contributions.
Labour Code 2026
Visas4 rules
Contract visa
A foreign worker needs a written contract stamped by the Director-General of Labour and Social Security before work starts.
Art. 105 Labour Code 2026
Decision time
7 clear days from the request; no answer means the visa is granted. A refusal is reasoned.
Art. 105 Labour Code 2026
ECOWAS nationals
Citizens of ECOWAS states enter without a visa under the free movement protocol; the work contract rules still apply.
ECOWAS Protocol on Free Movement (1979)
National jobs
The government wants growth in oil, gas and mining to create jobs for Senegalese nationals; check sector rules on local hiring.
Labour Code reform 2026 (DLA Piper Africa, Sept 2026)
Termination
Notice periods.
Any categorySet by the collective agreement or sector order
ProbationNo notice, unless the contract says otherwise
The 2026 Code leaves notice lengths to collective agreements and sector orders. Notice is not due for serious misconduct. A pregnant employee may resign without notice.
Stay current
What to watch.
Rules that are changing, or that vary by region or sector.
Implementing decrees of the 2026 Labour Code are still to come, including the right to disconnect and telework expenses.
A rise of the CSS ceiling from XOF 63,000 to 80,000 was announced for April 2025, then suspended. Check for a new decision.
Islamic holiday dates follow the lunar calendar and are confirmed by the government shortly before.
General information, updated monthly. It is not legal advice: for a decision, talk to us or to your counsel.
Questions on hiring in Senegal?
Tell us the role, the salary and the start date. We tell you what is possible and what it costs.
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