Source: Shutterstock
Overview
| Capital | Dakar |
| Languages spoken | French, Wolof, Pulaar, Mandinka, Balanta-Ganja, Mandjak, Hassaniya Arabic, Noon, Jola-Fonyi, Serer, Soninke, and Mankanya |
| Population size | 17.8 million |
| Payroll frequency | Hourly, daily, weekly, or monthly (subject to the terms of the employment contract) |
| Currency | West African CFA franc (CFA) |
| VAT | 10% for sales tax, 6% for service tax |
Payroll and taxes in Senegal
Payroll and taxes in Senegal involve both employer and employee contributions.
Employer contributions in Senegal
Social security contributions
Employers must make social security contributions for their employees, providing unemployment, old age, disability, and survivor's benefits. The employer contribution rate is typically around 20% of the employee's salary, and the employee contribution rate is typically about 5%.
Income tax
Employers must withhold income tax from their employee's salaries and pay it to the government on their behalf. The income tax rate in Senegal is progressive, ranging from 0% for low earners to a maximum of 35% for high earners.
Employee contributions in Senegal
Income tax
Employees are required to pay income tax on their annual income. The taxable income rate is progressive, ranging from 0% for low earners to 35% for high earners.
Social security contributions
Employees must contribute to the social security system through deductions from their salaries. The employee contribution rate is typically around 5%.
Working hours in Senegal
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15% increase for the first eight hours of overtime
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40% increase in real hourly wages for overtime, 60% increase for hours worked at night (between 10 pm and 5 am)
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60% increase in hours worked on the weekly rest day or public holidays during the day
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100% increase for hours worked on the weekly rest day or public holidays at night (between 10 pm and 5 am)
Source: Shutterstock
Types of leave available in Senegal
Annual leave
Employees in Senegal are entitled to 24 days of annual leave per year. Mothers are entitled to an additional day of leave per year for each child under 14 years of age.
Public holidays
There are 14 public holidays in Senegal per year. Employees can be asked to work on public holidays, in which case they will be owed time off in lieu and will be paid 1.5 times their usual salary for the day worked.
Table 1: Public holidays in Senegal
Sick leave
Sick pay is mandatory for the first six months of illness in Senegal. The amount of sick pay that an employee is entitled to depend on their length of service, as follows:
Table 2: Sick pay based on the length of service
Maternity/paternity leave
Male employees in Senegal are entitled to one day of fully paid paternity leave on the birth of a child after at least six months of service.
Female employees are entitled to 14 weeks of maternity leave, including eight weeks post-natal. The employment contract of a pregnant worker is suspended during pregnancy. In the case of illness arising from pregnancy or confinement, certified by a medical practitioner, maternity leave can be extended by an additional three weeks.
Source: Shutterstock
Background checks in Senegal
In Senegal, employment background checks are optional for all employees. However, specific jobs or industries may require background checks as a condition of employment.
For example, jobs that involve working with children or vulnerable adults or require a security clearance may require background checks.
Employers in Senegal are generally free to conduct background checks on job candidates as part of the hiring process if they do so per relevant laws and regulations.
Employers must ensure that background checks are conducted fairly and not discriminate against candidates based on protected characteristics, such as race, religion, or gender.
Termination of employment in Senegal
In Senegal, the rules and requirements surrounding the termination of employment depend on the type of contract of employment the employee has.
Fixed-term contracts
Employees are entitled to an indemnité compensatrice de congés, a payment for unused annual leave not taken throughout their employment. In addition, employees are entitled to an indemnité de fin de contrat, or termination settlement, even if the contract has been completed. This settlement equals the total gross salary earned by the employee multiplied by 7%.
The maximum fixed-term contract duration is two years, after which they become a full-time employee on an undetermined contract.
Undetermined contracts
Table 3: Settlement for undetermined contract terminations
Termination settlement is defined by the duration of the employee's service as follows:
In addition to the termination settlement, employees are entitled to an indemnité compensatrice de congés for any unused annual leave not taken throughout their employment.
Probationary period
The general probationary period is one month (renewable once) for workers, supervisors, technicians etc., and three months (renewable once) for engineers and managers. No special rules or requirements exist for hiring or terminating probationary employees in Senegal. Employers are free to hire and terminate employees at will if they comply with relevant employment laws and regulations, including the minimum wage, social security contributions, and income tax withholding requirements.
Notice period
The notice period in Senegal varies depending on the worker category and the National Inter-professional Collective Convention. The notice period is three months for executive and similar workers and one month for non-executive workers.
In general, the length of the notice period depends on the length of the employee's service, with longer periods required for employees with more years of service.
Table 4: Notice period based on the length of service
Source: Pexels
Talent acquisition
Starting a business is usually a risky undertaking. That is why it is critical to have staff with the relevant expertise and competencies. In a competitive market, Airswift appoints a local talent acquisition expert to assist you in discovering high-quality applicants.
We also provide contract hiring for short-term projects and flexible employment options, so you'll never have to sacrifice quality for quick contract hire. Our network of highly skilled contractors ensures that your firm will only deal with the finest.
If you are looking for a more permanent employee, our professional recruiting services can match you with the most outstanding Senegalese talent that meets your needs.
Employer of record
If you want to hire people remotely but don't want a physical office, an employer of record (EOR) might be the answer.
A third-party employer of record (EOR) allows you to avoid the hassle of opening a local office and instead focus on running your company. They oversee things like paying employees' salaries and providing statutory benefits.