Workforce Africa simplifies hiring, payroll, talent management as well as your compliance needs for employees and independent contractors in Niger. No need for a subsidiary or entity setup. From contracts and onboarding to taxes, payroll, and admin tasks, partnering with us — A Niger employer of record will help you focus on growth for greater levels of success.

How Niger Employer of Record (EoR) Works

Workforce Africa makes it hassle free to hire and manage your remote staff in Niger without having to first set up a subsidiary or entity in the country. We handle staff contract management and onboarding, payroll, compliance, taxes, and other administrative matters. With Workforce Africa, you can now focus more on strategic activities and growing your business. These items include >>

Employment Contracts in Niger

Types of Employment Contracts

• Fixed-Term Contracts: These are for a specific period or project and cannot exceed 24 months. They can only be renewed once.
• Indefinite-Term Contracts: These are open-ended and provide greater job security. They are the default if no term is specified.

Essential Clauses in Employment Contracts

• Identification of Parties: Clearly identify the employer and employee by name and title.
• Salary and Benefits: Outline the base salary, payment frequency, and any benefits such as social security contributions, medical coverage, and paid leave.
• Work Location and Schedule: Specify the primary work location, any travel requirements, and the standard workweek, including daily hours and rest periods.
• Notice Periods and Severance Pay: Detail the required notice period for termination and any severance pay obligations.
• Confidentiality and Intellectual Property: Include clauses to protect the employer’s confidential information and specify ownership rights over any intellectual property created during employment.

Working Hours in Niger

In Niger, the standard workweek is 40 hours. This is typically spread over five days, with each workday being 8 hours long.

Overtime Limits and Pay Rates: Any hours worked beyond the standard 40 hours per week are considered overtime. Overtime is compensated at higher rates:

• Hours 41 to 48: Paid at 125% of the regular hourly rate.
• Hours beyond 48: Paid at 135% of the regular hourly rate.
• Sundays and Public Holidays: Paid at 150% of the regular hourly rate.
• Night work on Sundays and Public Holidays: Paid at 200% of the regular hourly rate.

Observed National Holidays and Vacation

These national holidays are celebrated in Niger:

• New Year’s Day – January 1
• Easter Monday – April 1
• Concord Day – April 24
• Labour Day – May 1
• Eid al-Fitr – April 9 (date may vary)
• Eid al-Adha – June 17-18 (dates may vary)
• Independence Day – August 3
• The Prophet’s Birthday – September 16 (date may vary)
• Republic Day – December 18
• Christmas Day – December 25

Expats, Visas & Work Permits

To legally enter Niger Republic, an expatriate must apply for an entry visa, usually for a short period, which allows them to work there. Once in Niger, both the expatriate and their employer must apply for a work permit, with the employer typically initiating and sponsoring the application.

A Niger EoR offers this service to help businesses manage their clients.

Paid Leaves

• Annual Leave: Employees are entitled to 30 calendar days of paid annual leave for each full year of service. Leave accrues at a rate of 2.5 calendar days per month of employment.
  • Annual leave increases with the length of service at the following rate:
  • 2 additional days after 20 years of service
  • 4 additional days after 25 years of service
  • 6 additional days after 30 years of service
• Sick Leave: The maximum duration of sick leave is 6 months. The monthly income during sick leave depends on length of employment with an employer:
  • 1 year or less: full income for a period equal to the notice period; half income for the following month.
  • 2-5 years: full income for a period equal to the notice period (minimum 1 month); half income for the following 3 months.
  • More than 5 years: full income for a period equal to the notice period (minimum 2 months); half income for the following 4 months
• Maternity Leave: Female employees are entitled to 14 weeks of paid maternity leave (six weeks before birth and eight weeks after). the employer pays 50% of the wages during maternity leave, and social security covers the other 50%. If the employee has been employed for at least two years, she is entitled to receive her full salary from her employer and any payment received by the social security fund is deducted.
• Paternity Leave: Fathers are entitled to one day of paid paternity leave upon the birth of a child.
• Additional Leave
  • Bereavement Leave: Some employers offer short periods of paid leave for unexpected emergencies or family events.
  • Study Leave: Employers may support employees pursuing further education with paid or unpaid leave options.

Statutory Deductions

Employee Contributions

• Rate: Employees contribute 5.25% of their gross salary to the social security scheme.

Employer Contributions

• Rate: Employers contribute 6.25% of the employee’s gross salary to the social security scheme.
• Family Allowance: Employers also contribute an additional 8.4% for family allowances.
• Work Injury: Employers contribute 1.75%

Tax Rates and Brackets

In Niger, the personal income tax system is progressive, meaning that the tax rate increases as income increases. Here are the current tax brackets and rates:

• Up to 25,000 CFA: 0%
• Between 25,001 CFA and 50,000 CFA: 2.00%
• Between 50,001 CFA and 100,000 CFA: 6.00%
• Between 100,001 CFA and 150,000 CFA: 13.00%
• Between 150,001 CFA and 300,000 CFA: 25.00%
• Between 300,001 CFA and 400,000 CFA: 30.00%
• Between 400,001 CFA and 700,000 CFA: 32.00%
• Between 700,001 CFA and 1,000,000 CFA: 34.00%
• 1,000,00 and above: 35.00%
• Corporate Income Tax
  • Standard Rate: The regular corporate income tax rate is 30%.
• Value-Added Tax (VAT)
  • Standard Rate: The standard VAT rate is 19%.
  • Reduced Rate: A reduced rate of 5% applies to certain essential goods, such as specific food items and necessities.

Health Insurance

Niger State Contributory Health Scheme (NGSCHS) scheme aims to provide affordable, accessible, and quality healthcare to residents of Niger. It operates on principles of risk-sharing and pooling resources to ensure equitable healthcare distribution. Residents can enroll in the scheme to access a range of healthcare services.

Additional Compensation and Benefits

• All the employees are eligible for holiday and Christmas bonuses.
• Additional Benefits: While not mandated by law, some employers might offer additional benefits, such as:
  • Health Insurance: Coverage for medical expenses.
  • Housing Allowances: Financial assistance for housing costs.
  • Paid Leave: Vacation days, sick leave, and maternity leave.
  • Pension Plans: Contributions towards employee retirement savings.

Termination/ Severance in Niger

• Probation
  • Duration: The maximum probationary period is 6 months for indefinite-term contracts and 1 month for fixed-term contracts. This period allows both the employer and employee to assess suitability for the role.
    • 8 days for non-monthly wage workers
    • 1 month for monthly paid workers
    • 1-3 months for supervisors and technicians
    • 3 months for executives, engineers and equivalent
    • 6 months for senior executives
    • Termination During Probation: Termination is easier during probation, with reduced notice periods.
• Termination
  • Grounds for Termination: Employment can be terminated for various reasons, including economic, technical, or structural reasons, as well as misconduct.
  • Procedure: Employers must provide written notice specifying the reasons for termination and the effective date.
• Notice Periods
  • 8 days for non-monthly (hourly, daily or weekly) wage workers
  • 1 month for monthly paid workers
  • 1 month for supervisors and technicians
  • 3 months for executives, engineers and equivalent
  • 3 months for senior executives Payment in Lieu of Notice: If the employer does not provide the required notice, they must pay the employee a salary equivalent to the notice period.
• Severance Pay: Employees dismissed for economic, technical, or structural reasons, or when the company ceases operations, are entitled to severance pay. Severance pay is based on the length of service:
  • 5 years of service: 1 month’s salary.
  • 10 years of service: 2.5 months’ salary.
  • 14 years of service: 4 months and 7 days’ salary.