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Sierra Leonean Leone
EOR IN Sierra Leone
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A guide to employing and growing your team in Sierra Leone
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Sierra Leone’s labor landscape has seen significant updates with the Employment Act 2023 and the Industrial Relations and Trade Union Act 2024, which have modernized protections and formalized collective bargaining. As of April 1, 2026, the national minimum wage was legislated to increase to SLE 1,200 per month (a 50% rise from the previous SLE 800) to help workers cope with inflationary pressures. Employment is generally contract-based, and all written contracts must be vetted by the Commissioner of Labour to be legally compliant.
Employer Contributions
Social Security (NASSIT): 10% (Based on gross salary)
Health Insurance: ~1.7% (As part of social welfare mandates)
Payroll Taxes/Other: ~1% – 2% (Depending on local municipal or training levies)
Total Employer Contribution: ~12.7% – 15%
Employee Payroll Taxes
Social Security (NASSIT): 5% (Deducted from gross salary)
Income Tax (PAYE): Variable (Progressive brackets)
Total Employee Contribution: 5%
Employee Income Tax Rates
Up to SLE 6,000 (Annual): 0% (Tax-free threshold)
SLE 6,001 – SLE 12,000: 15%
SLE 12,001 – SLE 18,000: 20%
Above SLE 18,000: 30% – 35%
Statutory Leave
Employees are entitled to paid annual leave after completing one year of continuous service. Under the 2023 Act, the standard entitlement is typically 19 to 21 working days. Sierra Leone also observes approximately 10 to 12 public holidays (e.g., Independence Day on April 27). If an employee is prevented from taking their leave by the employer, they are entitled to a cash allowance of 150% of their basic wage.
Pregnancy and Maternity Leave
Female employees are entitled to 14 weeks of fully paid maternity leave. This requires a medical certificate confirming the pregnancy and at least 7 days’ notice to the employer. If complications arise, the leave can be extended up to 20 weeks. During this period, all seniority and pension rights continue to accumulate uninterrupted.
Paternity Leave
The Employment Act 2023 formalized paternity rights, granting male employees 2 weeks of fully paid paternity leave upon the birth of their child. The employee must provide at least one week of written notice prior to the intended start date.
Work-Related Injury Leave
Sick Leave: Employees are entitled to at least 5 to 10 days of paid sick leave per year, provided a medical certificate is produced for absences longer than two days.
Overtime: The standard work week is 40 hours. Overtime (up to a max of 48 total hours) is paid at 150% on weekdays and 200% on weekends or public holidays.
Bereavement: Not strictly codified as a standalone statutory number; usually governed by Collective Bargaining Agreements (CBAs) or internal company policy.
Termination Process
Termination must be justified under the new labor laws (e.g., redundancy, gross misconduct, or lack of competence). Dismissal for misconduct generally requires two written warnings first. For redundancy, the employer must consult with the employee or union and follow a fair selection process.
Notice Period
Notice periods are generally determined by the contract but follow these minimums:
Tenure 1 year: Typically 1 to 3 months, depending on the job grade and contract terms.
Pay in Lieu: Employers may terminate immediately by paying the basic wage for the corresponding notice period.
Probation Period
The standard probation period is 3 to 6 months. During this time, the notice period for termination is typically shorter (e.g., one week), allowing both parties to evaluate the fit before the contract becomes permanent.