Senegal: A Guideline to Payroll and Employer of Record

Run your business seamlessly with Neeyamo as we help you go beyond borders to manage your international payroll and hire new talent in Senegal.

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Senegal is a country located in West Africa, bordered by Mauritania to the north, Mali to the east, Guinea to the southeast, and Guinea-Bissau to the southwest. It also has a coastline along the Atlantic Ocean to the west.

Senegal has a growing industrial sector, which includes food processing, petroleum refining, chemicals, textiles, and construction materials. The country has also invested in renewable energy projects, particularly in solar power, to diversify its energy sources.

Neeyamo assists with onboarding and managing employees in Senegal, along with processing a firm's payroll, compliance, benefits, and more.

Tools And Instances

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Global Payroll

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Global Work

A tech-based EOR solution to manage your extended workforce

Facts And Stats




CFA Franc (XOF)

Official Language


Fiscal Year

1 January - 31 December

Date Format


Country Calling Code


Time Zone

GMT Greenwich Mean Time

Other Lnaguages

Wolof, Balanta-Ganja, Jola-Fonyi, Mandinka, Mandjak, Mankanya, Noon, Pulaar, Serer, Soninke and English

Global Payroll


Handling payroll for a wide spread workforce can pose as a major challenge for any firm. The added complication of compliances can make things worse and drastically effect the time and efforts that can be used in other equally important aspects of an organization's development.

Over the years, Neeyamo has observed these complexities and strived to provide a global payroll solution through a single technology platform, Neeyamo Payroll.

Payroll Taxes

Payroll tax is the percentage amount retained from an employee's salary and paid to the government to invest in the general population's welfare.

Employee Taxes

Employee Taxes:

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.

The income tax bracket is as follows:

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


Employer Taxes

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.

Payroll Cycle


Undoubtedly, payroll is a critical process for any organization. The pay cycle in Senegal refers to the period for which an organization pays its employees, and this can vary depending on the pay frequency that the organization chooses to adopt.


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

13th Month Cycle

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

Global Work


An Employer of Record service provider helps you get rid of the hassle of handling the complexities that come with setting up a new employee in remote locations. They act as legal employers, facilitate salary payments, and handle everything from health insurance. payroll taxes, and employee benefits to comply with local tax laws and regulations. 

This ensures that the client company can focus on the employee’s everyday tasks safely in the knowledge that they have a cost-effective solution as they continue their global expansion.

HR Mandates and Practices

Minimum Wage

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.


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, 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.

Data Retention Policy

In Senegal, the retention of employee records is governed by various laws and regulations, including the Labor Code and the Personal Data Protection Law. The specific requirements for data retention may vary depending on the type of record and the purpose for which it is collected. Here are some general guidelines:

Employment contracts: Employment contracts should be retained for the duration of the employment relationship and for at least five years after its termination.

Payroll records: Payroll records, including salary slips, tax withholding statements, and social security contributions, should be retained for at least five years.

Time and attendance records: Records of employee attendance, such as time sheets or clock-in/out records, should be retained for at least five years.

Medical records: Medical records related to occupational health and safety, such as pre-employment medical examinations or accident reports, should be retained for at least 10 years.

Training records: Records of employee training and development, including certificates and qualifications, should be retained for at least five years.

Personal data: Any personal data collected from employees, such as identification documents or contact information, should be retained only for as long as necessary for the purpose for which it was collected. The Personal Data Protection Law requires that personal data be kept secure and confidential.

Hiring and Onboarding Requirements


Education and qualifications: Employees in Senegal generally prefer candidates who have relevant educational qualifications and certifications. A strong academic background is often seen as an indicator of competence and expertise.

Work experience: Prior work experience is highly valued by employers in Senegal. Candidates with a proven track record and practical knowledge in their field are often preferred over fresh graduates.

Language skills: Proficiency in French, which is the official language of Senegal, is usually a requirement for many job positions. Additionally, English language skills are increasingly valued, especially in international companies or sectors that deal with foreign clients.

Cultural fit: Employers in Senegal often prioritize candidates who demonstrate cultural awareness and a good understanding of local customs and traditions. This is particularly important in customer-facing roles or positions that require interaction with the local community.

Soft skills: Employers also look for candidates with strong interpersonal skills, such as effective communication, teamwork, problem-solving, and adaptability. These skills are considered essential for success in the workplace.

Local connections and networks: Having personal or professional connections within the local community can be advantageous when seeking employment in Senegal. Networking and referrals can play a significant role in the hiring process.

Gender and diversity: While gender equality is a growing concern in Senegal, certain industries or job roles may still have biases towards specific genders. However, many organizations are actively working towards promoting diversity and inclusivity in their hiring practices.


The following documents are required during onboarding:

  • Photocopy of the worker’s passport (of all the pages).
  • Medical examination for professional aptitude.
  • The worker’s criminal record (issued by the relevant embassy).
  • A handwritten application for authorisation of establishment addressed to the Minister of the Interior,
  • A birth certificate, issued within the past 3 months;
  • A criminal record from the worker’s country of origin issued within the past 3 months;
  • A medical certificate issued by a doctor established in Senegal;
  • Three passport photos;
  • A certified photocopy of the passport, including the pages containing the photo, the date of validity of the passport and the stamp of arrival in the country;
  • The employment contract referred to by the Directorate of Labor and Social Security;
  • A tax stamp of 15,000 FCFA or 23 euros;
  • The receipt of payment of the repatriation deposit.


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.


National Holidays

  • Jan 1: New Year Public Holiday
  • Apr 4: Independence Day Public Holiday (Tuesday)
  • Apr 10: Easter Monday Public Holiday
  • Apr 22: Korité Public Holiday
  • May 1: Labour Day Public Holiday
  • May 18: Ascension Day Public Holiday
  • May 29: Whit Monday Public Holiday
  • Jun 29: Tabaski Public Holiday
  • Jul 28: Tamkharit Public Holiday
  • Aug 15: Assumption of Mary Public Holiday
  • Sep 4: Grand Magal de Touba Public Holiday
  • Sep 27: Maouloud (Tentative Date) Public Holiday
  • Nov 1: All Saints' Day Public Holiday
  • Dec 25: Christmas Day Public Holiday

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

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

Sick Leave

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

Maternity Leave

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

Paternity Leave

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

Parental Leave

There is no other parental leave in Senegal.



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 eight days to one month's 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.



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.

Employee Background Checks

Legal and Background Checks

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.

Last updated on August 22, 2023

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