Payroll and Benefits Guide - Niger

Niger
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Currency

West African CFA Franc (XOF)

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Capital

Niamey
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Employer Taxes

16.90%  (plus 3%-5%)

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Date Format

dd/mm/yyyy
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Fiscal Year

1 Jan – 31 Dec

Fun Facts

Niger is named after the Niger River, which flows through the southwestern part of the country.

The Philippines is the world’s number 2 producer and exporter of coconuts.

Niger is home to the critically endangered West African giraffe.

The official national sport of Niger is football (soccer).

The official language of Niger is French.

The Grand Mosque of Niamey is one of the largest mosques in West Africa

Contributions

Employee Payroll Tax

Contribution Type Rate
Social Security 5.25%

Employer Payroll Tax

Contribution Type Rate
Social Security 8.40%
Social Security 1.75%
Social Security 6.25%
social contribution for unemployment public insurance 0.50%
An apprenticeship tax 3% – 5%

Payroll

Payroll Cycle

The payroll cycles are monthly.

13th Salary

There is no statutory requirement to provide a 13th salary.

Work Hours and Week

The standard workweek in Niger consists of 40 hours, however there are some exceptions which allow additional hours due to the nature of the job role.

Overtime

The standard workweek in Niger consists of 40 hours, however there are some exceptions which allow additional hours due to the nature of the job role

Leave

Paid Time Off

Employees are entitled 30 days of paid annual leave.

Public Holidays

There are 13 National Holidays in Niger in 2023.

Sick Days

An employee is entitled to five days 100% paid sickness absence per year.

Maternity Leave

After the birth of the child, the remaining eight weeks of maternity leave are typically taken. During this period, female employees are entitled to receive their regular salary or a portion of it, as specified by employment laws or collective agreements.

Paternity Leave

In Niger a father is entitled to one day paid paternity in one calendar year.

Parental Leave

There are no provisions in the law regarding parental leave.

Termination

Termination Process

In Niger, employers have the ability to terminate fixed-term contracts by providing valid reasons such as business needs, personal reasons, or employee misconduct.

Notice Period

Employees must provide a minimum of 30 days’ notice.

Severance Pay

Severance pay if applicable if the employer initiated the termination for authorized causes and is equal to one month’s pay for every year of employment.

Probation Period

Probation Period

Employees on hourly or weekly paid contracts typically have a notice period of eight days.

Immigration

In accordance with Niger’s immigration legislation, employment by a local entity is a prerequisite for applying for a work permit, as there is no restriction on the number of foreign employees that a company may employ.

In Niger, foreign individuals seeking employment are required to have a job offer from a local entity before applying for a work permit. The country has its own immigration legislation and procedures governing the employment of foreign nationals.

For Work Permits

Foreign nationals will need to obtain a visa before traveling to Niger for any reason, including tourism and business.

VAT

The standard rate of VAT in Niger is 19%.