Employer of Record Guide in 
Senegal

Navigating the hiring landscape in Senegal can be complex, but with the right insights, you can streamline your process. Discover how to compliantly hire top talent and manage your workforce effectively in this growing West African market.

Capital City

Dakar

Currency

West African CFA franc (Fr)

Languages

French

Population size

18,593,258
OVERVIEW

Key stats and facts

Senegal's emerging tech sector and strategic location make it an attractive destination for global teams seeking skilled professionals. From Dakar's bustling business district to specialized talent in renewable energy and cybersecurity, understanding the local market dynamics is key to successful expansion.

Major economic hubs

Dakar, Touba, Thiès, Kaolack, Saint-Louis

Skills in demand

Software Engineer, Data Scientist, Cybersecurity Specialist, Agricultural Engineer, Renewable Energy Engineer

Currency

West African CFA franc (Fr)

Language

French

GDP per Capita

$1,736.14 USD per capita

Standard Tax Rate

30% federal

Your EOR guide in 
Senegal

Getting payroll, benefits, and compliance right in Senegal requires navigating sectoral minimum wages, progressive tax structures, and comprehensive social security requirements. Here's what you need to know about compensation, working hours, leave policies, and onboarding to hire confidently.

Minimum Wage

Senegal operates a sectoral minimum wage system under the Senegal Labour Code (Law No. 97-17 of 1 December 1997). Minimum wages vary significantly by industry and skill level.

Sector Monthly Minimum Wage (XOF) USD Equivalent*
Agricultural workers 47,700 ~$79
Domestic workers 47,700 ~$79
Industrial workers 60,684 ~$100
Commercial sector 60,684 ~$100
Banking/Insurance 209,100 ~$346
Professional services 209,100 ~$346

*USD conversion based on approximate exchange rate of 1 USD = 605 XOF

Writers should double-check these minimum wage figures and verify current rates with official Senegalese sources.

Payroll Cycle

  • Monthly: Most common payment frequency
  • Bi-weekly: Permitted but less common
  • Payment deadline: Salaries must be paid by the 8th of the following month

Individual Income Tax

Senegal operates a progressive income tax system for residents:

Annual Income (XOF) Tax Rate
Up to 630,000 0%
630,001 to 1,500,000 20%
1,500,001 to 4,000,000 30%
4,000,001 to 8,000,000 35%
Over 8,000,000 40%

Tax Residency Criteria

Individuals are considered tax residents if they:

  • Spend more than 183 days in Senegal during a calendar year
  • Have their principal residence in Senegal
  • Have their centre of economic interests in Senegal

Employer Payroll Contributions

Employers must contribute to various social security schemes:

Contribution Type Employer Rate Employee Rate Total
Family Allowances 7% 0% 7%
Social Security 8.4% 5.6% 14%
Occupational Accidents 1-5% 0% 1-5%
Professional Training 3% 0% 3%
Total Employer Cost 19.4-25.4% 5.6% 25-31%

Working Hours

The standard working schedule in Senegal is:

  • 40 hours per week
  • 8 hours per day
  • Monday through Friday (typical)
  • Saturday work: Half-day (4 hours) in some sectors

Certain senior management positions may be exempt from standard hour limits under the Labour Code.

Overtime Pay

Overtime compensation rates are clearly defined:

  • First 8 hours of overtime per week: 115% of regular hourly rate
  • Hours 9-16 of overtime per week: 130% of regular hourly rate
  • Beyond 16 hours of overtime per week: 140% of regular hourly rate
  • Night work (10 PM - 5 AM): Additional 75% premium
  • Sunday/Holiday work: 140% of regular rate

Bonus Payments

  • 13th Month Bonus: Commonly provided but not legally mandated
  • Performance bonuses: Subject to income tax and social contributions
  • Holiday bonuses: Often provided during religious holidays

Full-Time vs. Part-Time

  • Full-time: 40 hours per week
  • Part-time: Less than 40 hours per week with proportional benefits
  • Fixed-term contracts: Maximum 2 years, renewable once

Vacation Leave

  • Entitlement: 2.5 working days per month of service (30 days annually)
  • Accrual: Begins after 12 months of continuous employment
  • Timing: Must be taken within 18 months of accrual
  • Payment: Full salary during leave period
  • Payout: Unused vacation must be paid upon termination

Sick Leave

  • Duration: Up to 6 months per year
  • Payment:
    • First 3 days: Unpaid (employer discretion)
    • Days 4-30: 50% of salary (social security)
    • Days 31-180: 66.7% of salary (social security)
  • Medical Certificate: Required after 3 consecutive days

Maternity Leave

  • Duration: 14 weeks total
    • 6 weeks before expected birth
    • 8 weeks after birth
  • Payment: 100% of salary (social security funded)
  • Job Protection: Position guaranteed upon return
  • Additional: 1 hour daily for breastfeeding for 15 months

Paternity Leave

  • Duration: 3 days
  • Payment: 100% of salary (employer funded)
  • Timing: Must be taken within 15 days of birth

Religious Leave

  • Islamic Holidays: Recognised for Muslim employees
  • Christian Holidays: Recognised for Christian employees
  • Duration: Varies by holiday (typically 1-2 days)
  • Payment: Full salary maintained

Summary

Leave Type Duration Paid? Funding Source
Annual Leave 30 days/year Yes Employer
Sick Leave Up to 6 months Partial Social Security
Maternity Leave 14 weeks Yes Social Security
Paternity Leave 3 days Yes Employer
Religious Leave 1-2 days Yes Employer

Termination Types

Termination for Cause (Dismissal):

  • Serious misconduct, repeated violations, or criminal activity
  • No notice or severance required
  • Must follow disciplinary procedures outlined in Labour Code

Termination Without Cause (Economic Dismissal):

  • Redundancy, restructuring, or economic difficulties
  • Requires proper notice and severance payments
  • Must demonstrate genuine economic necessity

Notice Period Requirements

Notice periods vary by employee category and length of service:

Employee Category Notice Period
Workers/Technicians 1 month
Supervisors/Agents 2 months
Executives/Managers 3 months

During probation period: 8 days notice for contracts under 6 months

Severance Pay

Severance calculations are based on length of service:

Length of Service Severance Entitlement
1-5 years 25% of monthly salary per year
6-10 years 30% of monthly salary per year
Over 10 years 35% of monthly salary per year

Minimum severance: One month's salary regardless of service length

Probationary Periods

  • Standard period: Up to 6 months
  • Renewal: One renewal of equal duration permitted
  • Termination during probation: 8 days notice required
  • No severance: Required during probationary period

Final Pay Requirements

Employers must provide final payment within:

  • 8 days for termination with cause
  • 30 days for termination without cause
  • Must include all accrued benefits, vacation pay, and severance

Legal Protections

Employees are protected against termination based on:

  • Pregnancy or maternity leave
  • Trade union activities
  • Filing complaints against employer
  • Discrimination based on religion, ethnicity, or gender

National Public Holidays

Senegal observes 13 national public holidays annually:

Holiday Date Type
New Year's Day January 1 Secular
Independence Day April 4 National
Labour Day May 1 Secular
Eid al-Fitr Variable Islamic
Eid al-Adha Variable Islamic
Assumption Day August 15 Christian
All Saints' Day November 1 Christian
Christmas Day December 25 Christian
Mawlid (Prophet's Birthday) Variable Islamic
Easter Monday Variable Christian
Ascension Day Variable Christian
Whit Monday Variable Christian
Korité Variable Islamic

Regional Variations

Some regions may observe additional local holidays or religious observances specific to their communities.

Holiday Pay Rules

  • Eligibility: All employees regardless of length of service
  • Payment: Full day's salary for each public holiday
  • Working on holidays: 140% of regular pay plus compensatory day off
  • Falling on weekends: Substitute day provided on following Monday

Religious Accommodation

Employers must accommodate religious observances for:

  • Muslim employees: Friday prayers, Islamic holidays
  • Christian employees: Sunday worship, Christian holidays
  • Other faiths: Reasonable accommodation as required

Required Documents for Employment

Employment Contract Must Include:

  • Job title and detailed responsibilities
  • Salary and payment terms
  • Working hours and location
  • Probationary period terms
  • Termination clauses compliant with Labour Code

Employee Documentation:

  • National Identity Card or passport
  • Birth certificate
  • Educational certificates/diplomas
  • Medical certificate of fitness
  • Social security registration
  • Tax identification number

Work Permits & Visas

Foreign employees require:

  • Valid work permit from Ministry of Labour
  • Residence permit from Ministry of Interior
  • Medical examination certificate
  • Criminal background check from home country

Processing time: 4-8 weeks for complete documentation

Language Requirements

  • Official language: French
  • Employment contracts: Must be in French
  • Workplace communication: French is standard
  • Local languages: Wolof widely spoken but not required

Background Checks

Permitted checks:

  • Criminal record verification
  • Educational qualification verification
  • Previous employment confirmation
  • Professional licence validation (where applicable)

Employee consent required for all background verification activities.

Social Security Registration

All employees must be registered with:

  • CNSS (Caisse Nationale de Sécurité Sociale): Social security
  • IPRES (Institution de Prévoyance Retraite du Sénégal): Pension fund
  • CSS (Caisse de Sécurité Sociale): For certain sectors

Onboarding Timeline

Step Timeline
Job offer accepted Day 0
Work permit application (if needed) Day 1-30
Employment contract signed Day 30-35
Social security registration Day 35-40
Medical examination Day 40-45
Onboarding and training begins Day 45-50

What the EOR Handles

Borderless AI manages:

  • Employment contract preparation in French
  • Social security and tax registration
  • Work permit assistance coordination
  • Payroll setup and compliance
  • Local labour law adherence
  • Document collection and filing

Worker Classification

Employee vs. Independent Contractor distinction is critical:

Employees:

  • Work under employer direction and control
  • Receive regular salary and benefits
  • Protected by Labour Code provisions
  • Employer handles tax withholding and social contributions

Independent Contractors:

  • Operate with autonomy and independence
  • Invoice for services provided
  • Responsible for own tax obligations
  • No employment law protections

Misclassification risks: Penalties, back payments of social contributions, and legal liability.

Trade Unions & Collective Bargaining

  • Union membership: Constitutionally protected right
  • Collective agreements: Common in formal sector
  • Strike rights: Protected but with procedural requirements
  • Employer obligations: Must negotiate in good faith with recognised unions

Cultural Considerations

Workplace Culture:

  • Respect for hierarchy: Important in Senegalese business culture
  • Religious observance: Accommodation expected for Islamic and Christian practices
  • Extended family obligations: May affect availability for overtime or travel
  • Teranga (hospitality): Emphasis on respectful, welcoming interactions

Communication Style:

  • Indirect communication: Preferred to maintain harmony
  • Relationship building: Important before conducting business
  • Patience with processes: Administrative procedures may take longer

Remote Work Framework

Legal considerations:

  • Labour Code application: Extends to remote work arrangements
  • Equipment provision: Employer responsibility for necessary tools
  • Working time monitoring: Must comply with standard hour limits
  • Health and safety: Employer obligations extend to home office

Practical challenges:

  • Internet infrastructure: Variable quality across regions
  • Power supply: Frequent outages may affect productivity
  • Cultural adaptation: Remote work less common in traditional sectors

Compliance Monitoring

Regular requirements:

  • Labour inspection: Government authorities conduct workplace inspections
  • Social security audits: CNSS reviews contribution compliance
  • Tax compliance: Regular filing and payment obligations
  • Record keeping: Detailed employment records required for 5 years

Writers should double-check all regulatory requirements and verify current compliance obligations with official Senegalese authorities.

Built-in benefits packages for
Senegal

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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