Employer of Record Guide in 
Niger

Expanding your team into Niger opens doors to a growing West African market, but navigating local employment laws and compliance requirements can feel overwhelming. Our comprehensive guide breaks down everything you need to know to hire confidently and compliantly in this emerging economy.

Capital City

Niamey

Currency

West African CFA franc (Fr)

Languages

French

Population size

26,312,034
OVERVIEW

Key stats and facts

Niger's economy is driven by agriculture, mining, and oil sectors, with French as the official business language and a growing demand for technical expertise. Understanding the local market dynamics and regulatory landscape is essential for successful talent acquisition in this developing nation.

Major economic hubs

Niamey, Zinder, Maradi, Agadez, Tahoua

Skills in demand

Agricultural Extension Officer, Oil and Gas Engineer, Mining Technician, Construction Project Manager, Information Technology Specialist

Currency

West African CFA franc (Fr)

Language

French

GDP per Capita

$743.01 USD per capita

Standard Tax Rate

32% federal

Your EOR guide in 
Niger

From minimum wage requirements to complex tax structures and social security contributions, Niger's employment framework has specific nuances that impact your hiring strategy. This detailed breakdown covers compensation, benefits, leave policies, and compliance essentials to help you build a compliant workforce.

Minimum Wage

The national minimum wage is 42,000 XOF per month, effective since January 2024. This represents a significant 39.8% increase adopted by the Council of Ministers.

Note: Please double-check the effective date as sources show conflicting implementation dates (January 2024 vs October 2025).

There are no official regional variations in the minimum wage across Niger's regions.

Payroll Cycle

  • Standard frequency: Monthly payroll is most common
  • Legal requirement: Payments must be made at regular intervals not exceeding one month
  • Alternative options: Weekly and bi-weekly cycles are permitted

Individual Income Tax

Niger operates a progressive tax system based on monthly taxable income in XOF:

Note: Please double-check the 0-25,000 XOF bracket rate as sources show conflicting information (0% vs 1%).

Monthly Income (XOF) Tax Rate
0 - 25,000 0%*
25,001 - 50,000 2%
50,001 - 100,000 6%
100,001 - 150,000 13%
150,001 - 300,000 25%
300,001 - 400,000 30%
400,001 - 700,000 32%
700,001 - 1,000,000 34%
Over 1,000,000 35%

Tax Residency Criteria

Individuals are considered tax residents if they:

  • Maintain physical presence in Niger for 183 days or more in a calendar year
  • Have a permanent home available in Niger
  • Have their centre of vital interests in Niger

Foreign workers are subject to the same residency rules as local employees.

Employer Payroll Contributions

Employers must contribute to several mandatory schemes through the National Social Security Fund (CNSS):

Note: Please double-check contribution rates as sources show significant discrepancies in several categories.

Contribution Type Rate Purpose
Family Benefits 8.40%* Family allowances
Work Accidents 1.75% Workplace injury coverage
Pensions 6.25%* Old-age benefits
ANPE (Employment) 0.50%* Employment promotion
Apprenticeship Tax 3% (local) / 5% (expatriate) Skills development

Estimated total employer cost: Approximately 19-22% of gross salary

Working Hours

The standard work schedule in Niger is:

  • 40 hours per week (8 hours per day, 5 days per week)
  • Agricultural workers: 2,400 hours annually
  • Rest periods: Minimum 24 consecutive hours weekly

Overtime Pay

Note: Please double-check overtime calculation methods as sources show conflicting information.

Overtime compensation follows these rates:

  • Up to 48th weekly hour: 125% of regular rate (25% premium)
  • Beyond 48th hour: 135% of regular rate (35% premium)
  • Night overtime: 150% of regular rate (50% premium)

Bonus Payments

Niger's Labour Code does not mandate 13th-month salaries or statutory bonuses. Bonus payments are determined by:

  • Employment contract terms
  • Collective bargaining agreements
  • Company policy

Full-Time vs Part-Time

Niger's Labour Code does not specify hourly thresholds for full-time versus part-time classification. The distinction is determined by employment contract terms and working arrangements.

Vacation Leave

  • Minimum entitlement: 30 calendar days after one year of continuous service
  • Accrual rate: 2.5 days per month of service
  • Seniority increases: Additional days granted after 20, 25, and 30 years of service
  • Termination payout: Unused accrued leave must be paid out upon employment termination

Sick Leave

  • Minimum entitlement: 5 days paid sick leave
  • Maximum duration: Up to 6 months depending on length of service
  • Medical certification: Required to validate sick leave claims
  • Pay: Varies based on tenure and collective agreements

Maternity Leave

  • Duration: 14 weeks total (6 weeks pre-natal, 8 weeks post-natal)
  • Eligibility: All female employees
  • Pay: 50% funded by employer, 50% by CNSS
  • Job protection: Employment is protected during maternity leave period

Parental Leave

Note: Please double-check paternity leave provisions as sources show conflicting information.

  • Paternity leave: 1 day paid leave for fathers
  • Additional parental leave: No statutory provisions beyond maternity leave

Bereavement Leave

Note: Please double-check bereavement leave entitlements as sources show conflicting information about statutory vs collective agreement provisions.

Common bereavement leave framework (typically from collective agreements):

  • Death of spouse: 6 days
  • Death of parent/child: 4 days
  • Death of parent-in-law: 3 days
  • Employee marriage: 3 days
  • Child marriage: 2 days

Personal & Family Leave

Personal and family leave provisions exist but are typically covered in collective bargaining agreements rather than statutory law. Specific entitlements vary by industry and employer.

Summary

Leave Type Duration Paid? Funding
Vacation 30 days/year Yes Employer
Sick Leave 5+ days Yes Employer/CNSS
Maternity Leave 14 weeks Yes Employer (50%) + CNSS (50%)
Paternity Leave 1 day Yes Employer
Bereavement Varies Varies Employer

Termination Types

Termination With Cause:

  • Serious misconduct (theft, fraud, insubordination)
  • No notice or severance required
  • Burden of proof on employer

Termination Without Cause:

  • Economic reasons or personal reasons
  • Requires proper notice and severance
  • Must follow procedural requirements

Constructive Dismissal:

  • Unilateral detrimental changes to employment contract
  • Treated as termination without cause

Notice Period Requirements

Notice periods vary by employee category and length of service:

Employee Category Service Length Notice Period
Labourers <1 year 8 days
Labourers ≥1 year 1 month
Clerical Staff <1 year 1 month
Clerical Staff ≥1 year 3 months
Supervisors/Technicians <1 year 1 month
Supervisors/Technicians ≥1 year 3 months
Managerial Staff <1 year 3 months
Managerial Staff ≥1 year 6 months

Severance & Final Pay

Individual Dismissal Severance:

  • 1-5 years: 25% of monthly salary per year of service
  • 6-10 years: 35% of monthly salary per year of service
  • 11+ years: 40% of monthly salary per year of service

Economic Dismissal Severance:

  • 1-5 years: 30% of monthly salary per year of service
  • 6-10 years: 35% of monthly salary per year of service
  • 11+ years: 40% of monthly salary per year of service

Final Pay Timeline: Must be paid on or before the last day of the notice period, including outstanding salary and accrued benefits.

Legal Protections

Employees are protected from termination based on:

  • Sex, age, national ancestry, social origin
  • Race, religion, colour, political opinion
  • Disability, HIV status, sickle cell disease
  • Union membership or activity

Probationary Periods

  • Standard length: 3 months
  • Termination conditions: More flexible termination during probation
  • Notice requirements: Reduced notice periods apply

National Holidays (2025)

Niger observes both secular and Islamic holidays:

Holiday Date
New Year's Day January 1
Lailat al-Qadr March 27*
Eid al-Fitr March 30*
Easter Monday April 21
Concord Day April 24
Labour Day May 1
Eid al-Adha June 6*
Eid al-Adha Holiday June 7*
Muharram June 27*
Independence Day August 3
The Prophet's Birthday September 5*
Republic Day December 18
Christmas Day December 25

*Islamic holidays are tentative and depend on lunar calendar observations.

Holiday Pay Rules

  • Premium pay: Double the standard rate for work performed on public holidays
  • Eligibility: All employees entitled to holiday pay
  • Alternative arrangements: Time off in lieu may be provided by agreement

Regional Variations

Niger does not have major statutory regional holidays beyond the national calendar. Additional holidays may be specified in collective bargaining agreements.

Required Documents for Employment

  • Employment Contract: Must be written in French and include job title, duties, salary, working hours, benefits, and termination clauses
  • Work Authorization: Work permit required for foreign nationals
  • Social Security Registration: CNSS registration mandatory for all employees
  • Identity Documentation: Valid identification documents
  • Tax Registration: For income tax withholding purposes

Language Requirements

  • Official language: French
  • Documentation: All official employment documents must be in French
  • Communication: Business correspondence typically conducted in French

Background Checks & References

  • Legal framework: No specific laws regulating background checks
  • Best practices: Obtain candidate consent and ensure non-discriminatory practices
  • Permitted checks: Employment verification, education verification, criminal background (if job-related)

Data Protection & Privacy

  • Legal framework: No comprehensive data protection law equivalent to GDPR
  • Best practices: Obtain employee consent for data collection and establish clear data handling policies
  • Cross-border transfers: No specific restrictions, but good practices should be followed

IP Assignment & Confidentiality

  • Confidentiality clauses: Standard and legally enforceable
  • Non-compete clauses: Permissible but strictly regulated
  • Requirements: Must be written, justified, and reasonable in scope and duration
  • IP ownership: Should be clearly defined in employment contracts

Probation Period Setup

  • Standard period: 3 months
  • Termination flexibility: More flexible termination conditions during probation
  • Documentation: Probation terms must be clearly stated in employment contract

Onboarding Timeline

Step Timeline
Job offer accepted Day 0
Work permit application (if needed) Day 1-30
Employment contract signed Day 3-5
CNSS registration Day 5-10
Tax registration Day 5-10
Onboarding materials provided Day 7-14

Worker Classification: Employee vs Contractor

Niger distinguishes between contracts of service (employees) and contracts for services (independent contractors):

  • Employees: Work under employer control, receive benefits, covered by Labour Code protections
  • Contractors: Operate independently, responsible for own taxes and benefits
  • Key factors: Level of control, integration into business, provision of tools/equipment
  • Misclassification penalties: Back pay for benefits and statutory entitlements

Unionisation & Collective Agreements

  • Right to unionise: Protected by law for all employees
  • Collective bargaining: Collective bargaining agreements (CBAs) are prevalent and may provide benefits exceeding Labour Code minimums
  • Industry coverage: Many sectors have established collective agreements
  • Employer obligations: Must respect union rights and collective agreement terms

Cultural Norms & DEI Expectations

Niger's workplace culture emphasises:

  • Hierarchy: Strong respect for seniority and authority
  • Communication: Indirect and polite communication to maintain harmony
  • Work-life balance: 40-hour work week and generous leave policies reflect value on personal time
  • Religious considerations: Accommodation for Islamic practices and holidays

Anti-Discrimination Laws

Comprehensive protection against discrimination based on:

  • Sex, age, national ancestry, social origin
  • Race, religion, colour, political opinion
  • Disability, HIV/AIDS status, sickle cell disease
  • Union affiliation and activity

Remote Work Considerations

  • Legal framework: No specific remote work legislation
  • Application: Existing Labour Code applies to remote employees
  • Employer obligations: Clear contract terms, health and safety compliance, data protection
  • Employee rights: Same rights and benefits as office-based employees
  • Equipment: Employer responsibility for necessary work tools and equipment

What Borderless AI Handles

When you hire in Niger through Borderless AI, we manage:

  • Employment contract drafting in French
  • CNSS registration and compliance
  • Monthly payroll processing in XOF
  • Tax withholding and remittance
  • Leave tracking and administration
  • Termination procedures and documentation
  • Local labour law compliance monitoring

Built-in benefits packages for
Niger

When the world is your competition, it pays to incentivize new hires and existing alike. Borderless AI benefits packages typically inlucde:

Medical Insurance

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Dental Insurance

United Healthcare
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Retirement Contribution

United Healthcare
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Life Insurance

United Healthcare
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Vision Insurance

United Healthcare
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