Africa - Senegal

Senegal

Last updated: Jul 23, 2024

Senegal

Currency

Fr (XOF)

Working Hours

40/Week

Senegal is in western Africa on the North Atlantic Ocean, between Guinea-Bissau and Mauritania. It has a lower middle-income economy driven by services. Key sectors include its mining, construction, agriculture, and fishing industries. Senegal also has a large informal economy. Its labor force is around 5 million people.

Employment Contracts

Employment contracts in Senegal are normally for either an indefinite time or for a fixed term. Indefinite contracts may be oral or written. However, a written contract is strongly advised, and if the contract is oral, the employee should be given a written statement of the terms of their employment. Fixed-term contracts must be in writing in the French language, although a version in another language must be prepared on request. Fixed-term contracts may be either for a specified length of time (up to two years), or for the time it takes to complete a specified task. Fixed-term contracts for the completion of a specified task may not be renewed. Those for a set period of time may be renewed one time.

Employment contracts should state:

  • names and identifying information for both parties,

  • nature and duration of the contract, specifying the term if it is a fixed-term contract,

  • employee’s qualifications and category or level in the company,

  • employee’s salary and any benefits,

  • employee’s job function,

  • employee’s workplace,

  • any regulatory texts and/or collective bargaining agreement that applies to the contract,

  • details of housing if provided by the employer, and

  • any additional agreements specific to the particular employment relationship between the employer and the employee.

Working Hours

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

Overtime

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

Day Hours – Overtime is paid at 110% of the employee’s standard hourly rate for the first eight hours and 135% for additional hours.

Night Hours – Night work (between 10 p.m. and 5 a.m.) is paid at 150% of the employee’s basic hourly rate or 200% for night work on Sundays or holidays. Night work (between 10 p.m. and 5 a.m.) is paid at 150% of the employee’s basic hourly rate or 200% for night work on Sundays or holidays.

Weekends or public holidays – The rate for work during the day on a weekend or holiday is 150% of the employee’s standard hourly rate.

Maternity, Paternity & Parental Leave

Maternity Leave

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

Paternity Leave

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

Parental Leave

There is no other parental leave in Senegal.

Other Types of Leave

There is no other leave in Senegal.

Health Insurance Benefits

The Institut de Prévoyance Maladie (IPM), Senegal's public healthcare system, covers employed residents. It covers 40-80% of medical, pharmaceutical and hospital costs. The employer enrolls employees in the IPM, and the employee is eligible for benefits after contributing for two months. Employers pay the medical expenses for employees who have not yet made sufficient contributions and are reimbursed later by the employee. The employer also normally pays a small hospital allowance to a hospitalized employee. A state welfare program covers primary healthcare for the entire population, including those who are not employed. Private health insurance is available, and there are some private medical providers, heavily concentrated in Dakar, Senegal’s capital city.

Payroll, Tax & Contributions

Employer Payroll Contributions

7.00% - Social Security (CSS) – family allowance: monthly salary cap set at 63 000 XOF per month

1% – 5% - Social Security (CSS): work injury and disability depending on the type of activity and level of risk with a monthly salary cap set at 63 000 XOF

2% – 7.50% - Social Security (CSS) – health contribution: between 2% and 7.5% with a monthly salary cap set at 250 000 XOF

8.4% – 12.00% - Pension Contribution – with a monthly salary cap set at 360 000 XOF and an additional rate of 3.6% for executives with a monthly salary cap set at 1080 000 XOF

6.00% - Medical Coverage: generally, the employee is reimbursed for 80% of medical expenses even though the law provides a range between 50% and 80%. The monthly rate is 6% to be levied on a contribution rate between 60,000 XOF and 250,000 XOF.

18.40% – 31.50% Total Employment Cost

Employee Payroll Contributions

2% – 7.50% - Social Security (CSS) – health contribution: between 2% and 7.5%, with a monthly salary cap set at 250 000 XOF

5.6% – 9.00% - Pension Contribution: with a monthly salary cap set at 360 000 XOF and an additional rate of 2.4% for executives with a monthly salary cap set at 1 080 000 XOF

6.00% - Medical Coverage: generally, the employee is reimbursed for 80% of medical expenses, even though the law provides a range between 50% and 80%. The monthly rate is 6% to be levied on a contribution rate between 60,000 XOF and 250,000 XOF.

8.00% – 13.50% - Total Employee Cost

Employee Income Tax

0.00% - Up to 630,000 XOF

20.00% - 630,000 XOF – 1,500,000 XOF

30.00% - 1,500,001 XOF – 4,000,000 XOF

35.00% - 4,000,001 XOF – 8,000,000 XOF

37.00% - 8,000,001 XOF – 13,500,000 XOF

40.00% - 13,500,001 XOF – 50,000.00 XOF

43.00% - 50,000,001 XOF and above

Payroll Cycle

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

13th Salary

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

VAT

The Standard rate of VAT in Senegal is 18%.

Compensation

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

Sick Leave

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

Vacation Leave

Employees are entitled to 24 working days of paid annual leave.

Public Holidays

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

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

Date Day Holiday Notes

1 Jan 2024 - Monday - New Year’s Day

1 Apr 2024 - Monday - Easter Monday

4 Apr 2024 - Thursday - Independence Day

10 Apr 2024 - Wednesday - Korité

1 May 2024 - Wednesday - Labour Day

9 May 2024 - Thursday - Ascension Day

20 May 2024 - Monday - Whit Monday

17 Jun 2024 - Monday - Tabaski

17 Jul 2024 - Wednesday - Tamkharit

15 Aug 2024 - Thursday - Assumption of Mary

24 Aug 2024 - Saturday - Grand Magal de Touba

16 Sep 2024 - Monday - Maouloud

1 Nov 2024 - Friday - All Saints’ Day

25 Dec 2024 - Wednesday - Christmas Day

Employment/Termination/Severance

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

Notice Period

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

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

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

Severance Pay

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

Probation Period

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

VISA

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

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

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