Sierra Leone

• New Year’s Day
• International Women’s Day
• Good Friday
• Easter Monday
• Independence Day
• Eid-ul-Fitr
• Eid-ul-Adah
• The Prophet’s Birthday
• Christmas Day
• Boxing Day

Working Hours

The standard workweek in Sierra Leone is 40 hours.

Minimum Wage

In Sierra Leone, the minimum wage is SLE 500,000 per month.

Employee Tax

Annual income	Tax rate
Up to SLL 3,600,001	0%
SLL 3,600,001 - 7,200,000	15%
SLL 7,200,001 - 10,800,000	20%
More than SLL 10,800,000	30%
Social security contribution	5%

Bonuses

There are no statutory bonus schemes in Sierra Leone.

In Sierra Leone, employment contracts may be concluded orally or in writing. Verbal contracts cannot exceed six months.

Employment contracts can be fixed or permanent. A written employment contract should include the identity of the parties, the place of work, job description, start date of employment, duration of the contract, remuneration and working hours. Fixed term contracts may not exceed one year.

If the contract does not specify a duration or end date it will be deemed to be an employment contract for an indefinite period.

Annual Leave

Employees in Sierra Leone are entitled to the following paid annual leave:

• 19 days for one to five years of employment.
• 22 days for five to ten years of employment.
• 28 days for ten or more years of employment.

Sick Leave

In Sierra Leone, entitlement to sick leave is generally governed by collective agreement or the employment contract.  Employees generally receive at least five paid sick leave days annually.

Parental Leave

Female employees are entitled to 12 weeks of paid maternity leave. The employer pays the leave unless otherwise agreed in a collective agreement.

There is no legal entitlement to paternity leave in Sierra Leone.

Termination Process

An employment contract in Sierra Leone can be terminated at the end of the contract period (if for a fixed term) by the employer or the employee.

Employees on indefinite term contracts can be dismissed for just cause, and after two written warnings, they can be dismissed without compensation.

Either the employer or the employee can terminate an employment contract without providing notice during the probation period unless there is an individual or collective agreement that requires notice.

Notice periods are between one week and one month, depending on the terms of the employment contract or applicable collective agreement.

Severance Pay

In Sierra Leone, severance pay is generally determined by individual and collective bargaining agreements.

Under a Mauve Group Employer of Record solution, clients and workers can reap the benefits of Mauve’s Global Master Insurance Programme – a market-leading unified corporate insurance programme that connects all Mauve entities to its two preferred providers.

The insurance provides coverage in overseas locations through a combination of the master policy and its linked local policies, where required by law in certain jurisdictions.  The policies include:

• Employer’s Liability and Public Liability - £10,000,000 combined limit.
• Professional Indemnity - £5,000,000 limit.
• Worker’s Compensation – Limit is dependent on location of work.

For specific information about statutory and recommended insurances in your chosen country, get in touch with Mauve.