Employment in Sierra Leone is governed by the Employment Act 2023, which replaced older labour laws and sets minimum standards for contracts, hours, leave and termination. Trade group agreements often add better terms. Here is what employers need to know.
The Employment Act 2023 sets the minimum leave rights. The length of annual and sick leave is largely set by the employment contract and the relevant trade group (collective) agreement.
After 1 year of continuous service, at least one month's basic salary as leave allowance for each completed year, on top of paid annual leave.
At least 14 weeks on full pay, with the right to return to the same job. Dismissal during pregnancy or maternity leave is prohibited.
On full pay on the birth of a child, with one week's written notice. Limited to one paternity leave a year.
Set up each leave type in IceHrm with its own accrual, carry forward and approval rules, matching your contracts and trade group agreement. Employees see their live balance before they apply, and managers see who is away on a shared calendar. Leave management →
A national minimum wage applies to all workers, and an agreement to pay less is void. Trade group agreements set higher minimum rates for many sectors. Check the current national rate with the Ministry of Employment, Labour and Social Security.
Can be extended by agreement to no more than 10 hours a day. At least 30 minutes' break for a day of 8 hours or more.
Normal hours are 40 a week; workers cannot be required to work more than 48. At least 1 rest day after 5 consecutive working days.
Without a written agreement: 50% extra on weekdays and 100% extra on weekends and public holidays.
Capture attendance and overtime in IceHrm and feed the hours straight into payroll, so weekday, weekend and night premiums reflect what was actually worked. Time & attendance →
Employers deduct Pay-As-You-Earn (PAYE) tax from employees' salaries and allowances every month and pay it to the National Revenue Authority (NRA). The tax year runs from 1 January to 31 December.
| Monthly chargeable income | Rate |
|---|---|
| First NLe 600 | 0% |
| Next NLe 600 | 15% |
| Next NLe 600 | 20% |
| Next NLe 600 | 25% |
| Over NLe 2,400 | 30% |
The employee's 5% NASSIT contribution is deducted from basic salary before PAYE is calculated, and a non-taxable allowance threshold applies to cash allowances. A leave allowance is only taxed on the amount above one month's basic salary. Benefits in kind are taxed at the employee's highest marginal rate.
The main statutory payroll cost is the social security contribution to the National Social Security and Insurance Trust (NASSIT), which covers contract, part-time and casual employees as well as permanent staff.
Of the employee's earnings, paid by the employer on top of salary.
Deducted from the employee's earnings by the employer.
The combined 15% must be paid to NASSIT within 15 days after the end of each month. Late payment attracts interest and penalties.
Workers with at least one year of continuous service are entitled to severance pay or an end of service benefit when they leave, whether by termination (other than for gross misconduct), resignation, retirement or death. Budget for this liability as service builds up.
Build Sierra Leonean pay the way you already structure it, with your own salary components, deductions and formula columns, such as NASSIT and leave allowance columns. Want to know how well IceHrm handles payroll calculations for Sierra Leone? Contact us or see Payroll →
The Employment Act 2023 requires a valid reason for dismissal, and the employer bears the burden of justifying it. Workers can bring claims of unfair termination, and summary dismissal is limited to serious misconduct.
On termination, the employer must give the worker a certificate of service, and outstanding annual leave cannot be counted as part of the notice period.
Sierra Leone observes Christian and Muslim holidays alongside national days. Muslim holidays follow the lunar calendar and move each year. The government can also declare additional holidays.
Leave groups give each office its own holiday calendar, so you can add each year's Eid dates and any newly declared holidays once and every employee gets the right days off. Holiday calendars →
Contracts can be written or oral, but every worker is entitled to written particulars of employment from the employer. Employers must also register their workplace with the Labour Commissioner and notify the Commissioner of job vacancies.
Send written particulars and contracts for e-signing, store them on the employee's record with the probation and contract end dates, and track onboarding with task lists so NASSIT registration is never missed. 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 Sierra Leone, 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 Sierra Leone? Talk to us.
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