isotalent-logo
logo-black
  • Services
    • U.S. Recruiting
    • Global Employment (EOR)
    • Outplacement Services
  • Case Studies
  • Resources
    • HR Resources
    • eBooks
    • HR News
    • IsoConnect Login
  • Our Team
Let's connect

Back to countries

Senegal

Payroll and Benefits Guide

Last updated:
Dec 8, 2022

Table of contents

Overview Contributions Minimum Wage Payroll Working Hours Leave Termination Common Benefits VISA VAT

Overview

Capital
Dakar
Currency
West African CFA Franc (XOF)
Date Format
dd/mm/yyyy
Fiscal Year
1 January- 31 December
Payroll Frequency
Weekly, bi-weekly, or semi-monthly
Employer Taxes
18.40% - 31.50%

Contributions

Employer

Employer Payroll Contributions

7.00% Understanding stock options in a bear market.
1.00% - 5.00% Social Security (CSS) – work injury and disability, depending on type of activity and level of risk, with a monthly salary cap set at 63 000 XOF
2.00% - 7.50% Social Security (CSS) – health contribution: between 2% and 7.5%, with a monthly salary cap set at 250 000 XOF
8.40% - 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 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.
18.40% - 31.50% Total Employment Cost

Employee

Employee Payroll Contributions

2.00% - 7.50% Social Security (CSS) – health contribution: between 2% and 7.5%, with a monthly salary cap set at 250 000 XOF
5.60% - 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 and above

Minimum Wage

General

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

 

Payroll

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.

 

Working Hours

General

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

Overtime

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

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

Working Week

Monday-Friday

 

Leave

Paid Time Off

Employees are entitled to 24 days of paid annual leave.

Public Holidays

There are 14 national holidays in 2022.

Sick Days

Employees who have completed six months of service within an organization are entitled to 5 days of paid sickness per year.

Maternity Leave

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

Paternity Leave

Fathers are entitled to 1 day of paid paternity leave for the birth of a child if they are covered by the interprofessional collective agreement.

Parental Leave

There is no other parental leave in Senegal.

Other Leave

There is no other leave in Senegal

 

Termination

Termination Process

Employers can terminate a fix term contract by giving the following reasons – business, personal, or worker 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 their actions.

Notice Period

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

Employers may terminate employees for just cause with 3 months written notice for executives and 1 month for white-collar workers, blue-collar workers and permanent hourly, daily, or weekly employees.

Employees can terminate a contract with 15 days’ of written notice, although technicians and supervisors must provide 2 months’ notice.

Severance Pay

Severance pay is determined by the length of employment, with a percentage range of between 25% and 40% based on the average salary, length of service and the collective bargaining agreement in place.

Probation Period

Typically, the probation period is 3 months for executives and 1 month for non-executives.

 

VISA

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.

 

VAT

General

The standard rate of VAT in Senegal is 18%.

isotalent-logo-white
  • Home
  • Our Team
  • Services
  • Case Studies
  • HR Resources
  • Get Free Consultation
  • +1 877-619-3486

© 2025 IsoTalent, Inc. All rights reserved. IsoTalent Recruiting | 1 (877) 619 3486
2600 Executive Pkwy Suite 380, Lehi, UT 84043

Privacy Policy