Your quick guide on talent and labor compliance norms in Sierra Leone
Capital
Freetown
Currency
Leone
Languages
English, Krio
Payroll Frequency
Monthly
GDP per Capita
$627.16
Employer Tax
10%
Talent Overview
Sierra Leone is an African country with a population of 8,348,301, two-thirds of which is involved in agriculture and mining industries. The country ranks 30th among 47 nations in the Sub-Saharan region of Africa. The country’s economic freedom score is 52, the 140th freest in the 2022 Index.
Major economic hubs:
Freetown, Bo and Kenema
Skills in demand:
Analytical skills, Doctors, Managers
Local Universities
The table below mentions the universities in Sierra Leone with ranks:
Salary Data
Some common jobs in Sierra Leone with average monthly salaries are:
| Job Title | Average Monthly Salary (SLL) | Average Monthly Salary (USD) |
| Financial Manager | SLL 10,900,000 | 576.42 USD |
| General Manager | SLL 9,900,000 | 523.53 USD |
| Business Developer Manager | SLL 8,570,000 | 453.20 USD |
| Financial Analyst | SLL 6,800,000 | 359.60 USD |
| Business Analyst | SLL 6,710,000 | 354.84 USD |
| Project Manager | SLL 6,210,000 | 328.40 USD |
Talent Sourcing Tips
SierraLeoneJob.com, Careers.sl
111,400
The Employers and Employed Act governs the employment relationships in Sierra Leone. This section covers all the important details of the regulation that employers and employees must follow.
The labour laws in Sierra Leone mandate both parties to establish a verbal or written contract. The verbal contract has a validity of 6 months. On the other hand, the written contract must be in languages understandable to both parties and include all information such as working hours, compensation, job description, starting date and place of work.
The probation period in Sierra Leone is up to 6 months. However, both parties can agree on shorter probation.
| Date | Name | Type |
| 1 Jan | New Year | Public Holiday |
| 2 Jan | Day off for New Year | Public Holiday |
| 18 Feb | Armed Forces Day | Public Holiday |
| 8 Mar | International Women’s Day | Public Holiday |
| 7 Apr | Good Friday | Public Holiday |
| 10 Apr | Easter Monday | Public Holiday |
| 22 Apr | Eid al-Fitr (Tentative Date) | Public Holiday |
| 27 Apr | Independence Day | Public Holiday |
| 29 Jun | Tabaski (Tentative Date) | Public Holiday |
| 27 Sep | The Prophet’s Birthday (Tentative Date) | Public Holiday |
| 25 Dec | Christmas Day | Public Holiday |
| 26 Dec | Boxing Day | Public Holiday |
| Type of Leave | Time Period | Mandatory |
| Annual/Earned Leave | 19 paid leaves for 1 – 5 years of employment
22 paid leaves for 5 – 10 years of employment 28 paid leaves for more than 10 years of employment |
Yes |
| Sick Leave | 5 days | Yes |
| Maternity Leave | 12 weeks | Yes |
Payroll
Payroll Cycle
Sierra Leone follows a monthly payroll cycle.
Minimum Wage
The minimum wage in Sierra Leone is SLL 600,000.
Overtime Pay
The standard work hours in Sierra Leone are 40 hours per week. If an employee dedicates additional time to work, they are liable to receive overtime pay. The overtime pay is 50% of the normal pay on weekdays and 100% of the normal pay on rest days and public holidays.
Bonus
There are no laws in Sierra Leone that mandate a 13th-month pay.
Taxes
| Type of Contribution | Rate |
| National Social Security and Insurance Trust | 10% |
| Type of Contribution | Rate |
| National Social Security and Insurance Trust | 5% |
| Monthly Income (SLL) | Tax rate |
| 0 – 6,000,000 | 0% |
| 6,000,000 – 12,000,000 | 15% |
| 12,000,000 – 18,000,000 | 20% |
| 18,000,000 – 24,000,000 | 25% |
| Above 24,000,000 | 30% |
The rate of Value Added Tax in Sierra Leone is 15%.
Offboarding & Termination
Terminating an employee’s definite or indefinite contract requires a justified reason behind the step stated in writing. Furthermore, the employee must serve their notice period before the contract ends. The employer must credit the severance pay and other outstanding dues to the employee before their last date of service.
The notice period in Sierra Leone ranges from one week to one month, as mentioned in the employment contract.
The severance pay in Sierra Leone is determined by the individual and collective bargaining agreements signed by both parties.
Visa and Immigration
All professionals in Sierra Leone, both employed and self-employed, with foreign citizenship must obtain the relevant work permit before starting their work. In the event of a job change, the foreigner must get a new work permit with their updated employment details. Failure to abide by these rules may lead to prosecution or removal from the country.
