Employment in Senegal is governed by the Labour Code (Code du travail, Law 97-17) and by the national interprofessional collective agreement and sector agreements, which set many details such as job categories, notice and severance. Here is what employers need to know about leave, pay, tax and social contributions.
The Labour Code sets minimum leave for all employees, and collective agreements add extra days, for example for long service and for family events.
2 working days for each month of service, paid by the employer, or 24 working days a year. More days are added for seniority under collective agreements.
14 consecutive weeks, 8 of them after the birth, extendable by 3 weeks for illness linked to the pregnancy. Maternity allowances are paid by the social security fund (CSS).
Mothers get an extra day of annual leave for each registered child below the age set in the Code.
Illness duly certified by a doctor suspends the employment contract rather than ending it. How long the employer must keep paying salary during sickness depends on the employee's seniority and is set by the collective agreement. Collective agreements also grant short paid absences for family events, such as a marriage, a birth or a death in the family. The Labour Code has no separate statutory paternity leave.
Set up each Senegalese leave type in IceHrm with its own accrual, carry forward and approval rules, such as 2 days of annual leave per month worked plus seniority days. Employees see their live balance before they apply, and managers see who is away on a shared calendar. Leave management →
The government sets a guaranteed minimum interprofessional wage (SMIG) by decree, and a separate agricultural minimum (SMAG). In practice most pay is set by the minimum rates for each job category in the applicable collective agreement, which are revised periodically.
In non-agricultural businesses. Agricultural work is counted on an annual basis instead.
Per employee, after informing the labour inspector. Collective agreements can set a different quota.
Hours above the legal week are paid at increased rates, which are higher at night, on the weekly rest day and on public holidays.
Capture attendance and overtime in IceHrm and feed the hours straight into payroll, so overtime at each rate reflects what was actually worked. Time & attendance →
Employment income is taxed at progressive rates. Taxpayers benefit from a family quotient system: income is split into shares based on family situation, the scale is applied to each share, and the result is multiplied back. Employers withhold tax monthly using the tax administration's tables.
| Annual taxable income | Rate |
|---|---|
| XOF 0 – 630,000 | 0% |
| XOF 630,001 – 1,500,000 | 20% |
| XOF 1,500,001 – 4,000,000 | 30% |
| XOF 4,000,001 – 8,000,000 | 35% |
| XOF 8,000,001 – 13,500,000 | 37% |
| XOF 13,500,001 – 50,000,000 | 40% |
| Over XOF 50,000,000 | 43% |
Employers pay social security to the CSS (Caisse de Sécurité Sociale), pension contributions to IPRES, a contribution to a medical coverage scheme (IPM), and a 3% employer tax on gross salaries. Most contributions are capped at a monthly ceiling.
| Contribution | Employer | Employee | Monthly ceiling |
|---|---|---|---|
| Family benefits (CSS) | 7% | – | XOF 63,000 |
| Work accidents and occupational disease (CSS) | 1%, 3% or 5% | – | XOF 63,000 |
| Pension, general scheme (IPRES) | 8.4% | 5.6% | XOF 432,000 |
| Pension, executive scheme (IPRES) | 3.6% | 2.4% | XOF 1,296,000 |
| Medical coverage (IPM) | 3% | 3% | XOF 250,000 |
| Employer tax (CFCE) | 3% | – | None |
The medical coverage contribution is 6% shared equally, applied to a base between XOF 60,000 and XOF 250,000. The executive pension scheme applies in addition to the general scheme for managers.
Build Senegalese pay the way you already structure it, with your own salary components, deductions and formula columns, such as capped IPRES and CSS contribution columns. Want to know how well IceHrm handles payroll calculations for Senegal? Contact us or see Payroll →
Either party can end an open-ended contract with notice, but a dismissal must have a legitimate reason and be notified in writing. A dismissal without legitimate grounds is abusive and can lead to damages set by the labour court.
Final pay includes accrued paid leave, and employees are entitled to a certificate of employment.
Senegal observes both Christian and Muslim holidays. Muslim holidays follow the lunar calendar, so their dates move every year and are confirmed close to the day.
Leave groups give each office its own holiday calendar, so you can add each year's confirmed Korité, Tabaski and Magal dates once and every employee gets the right days off. Holiday calendars →
Contracts can be open-ended (CDI) or fixed-term (CDD). A fixed-term contract must be in writing; without a written contract it is presumed to be open-ended. Each employee is classified in a job category of the applicable collective agreement, which determines minimum pay, probation and notice.
Send contracts for e-signing, store them on the employee's record with the job category and contract end date, and track onboarding with task lists so every registration is done on time. Documents & e-signing →
This guide is general information to help you plan HR processes, not legal, tax or financial advice. Employment law and rates change regularly and awards, enterprise agreements and state rules may give employees more than the minimums shown here. Always confirm current requirements with the official sources or a qualified adviser.
Configure leave types, accrual rules and public holidays for Senegal, keep employee records and contracts in one place, and run payroll with your own salary components. Want to know how IceHrm handles payroll calculations for Senegal? Talk to us.
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