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- Basic Facts
- Statutory Labor Requirements
- Employee Income Tax In Brazil
- Employee Social Security In Brazil
- Immigration In Brazil
- Value Added Tax (VAT) In Brazil
- Withholding Tax In Brazil
- Terminating Employee In Brazil
- Statutory Employee Benefits In Brazil
- Payroll In Brazil
- Ease Of Doing Business In Brazil
- Business Opportunities In Brazil Section
- Why Use Global Expansion To Hire Your Employees In Brazil
BASIC COUNTRY FACTS
Republic of Haiti
Port-au-Prince
- Haitian Creole
- French
11.12 million
Haitian gourde
.ht
+509
Haitian gourde
STATUTORY LABOR REQUIREMENTS
Probation Period
- Probationary period is of 3 months
Annual Leave
- Any worker whose employment is permanent is entitled, after one year of service, to a paid leave of at least 15 consecutive days, including 13 working days and 2 Sundays
Public Holidays
- New Year's Day and Independence Day (1st January)
- Ancestry Day (2nd January)
- Shrove Tuesday (25th February)
- Good Friday (10th April)
- Agriculture and Labor Day (1st May)
- Flag and University Day (18th May)
- Corpus Christi
- Assumption of Mary (15th August)
- Dessalines Day (17th October)
- All Saints' Day (1st November)
- All Souls Day (2nd November)
- Battle of Vertières Day (18th November)
- Discovery Day (5th December)
- Christmas Day (25th December)
Maternity Leave
- Maternity leave is a paid leave of absence.
- The duration of the maternity leave is set at 12 weeks, of which 6 weeks are currently being paid by the employer.
- The duration of the leave shall be six weeks before confinement and, necessarily, six weeks after confinement.
Paternity Leave
- There is no paternity leave
Sick Leave
- The worker is entitled to a total of 15 days of sick leave per year without a reduction in salary.
- To benefit from this, the worker must submit a medical certificate from a company doctor or a Public Health Service.
Work Hours
- Normal worktime is 8 hours per day and 48 hours per week.
Overtime
- Overtime refers to any hours worked beyond normal working hours.
- They are paid with a 50% surcharge.
- These hours may not exceed 80 hours per quarter.
Notice Period
- The employer or the employee who wishes to terminate the written employment contract must first give written notice to the other party.
- This notice may be given verbally in the presence of two witnesses in the case of a verbal contract.
- The notice is compulsory only for employees who have provided at least three consecutive months of work with the employer.
- The notice period will be determined as follows:
-
- 15 days’ notice period for an employment period of 3 to 12 months
- 1-month notice period for an employment period of 1 to 3 years
- 2-month notice period for an employment period of 3 to 6 years
- 3-month notice period for an employment period of 6 to 10 years
- 4-month notice period for an employment period of 10 or more years
Severance
- Severance pay is follows: -
-
- Half a month’s wage for an employment period of 3 to 12 months
- One month’s wage for an employment period of 1 to 3 years
- Two month’s wages for an employment period of 3 to 6 years
- Three month’s wages for an employment period of 6 to 10 years
- Four month’s wages for an employment period of 10 or more years
13th Month Salary in Brazil
- Yes (Mandatory)
- There is a statutory requirement to pay the 13th.
- Employers are obliged to pay that between the 24th and 31st of December.
- There is no evidence that the 14th salary is mandatory.
INCOME TAX
- Corporate and personal incomes are both taxed according to a progressive scale ranging from 10% to 35%
- Since 1951, new corporations if placed on the government’s list of recommended new industries have benefited from special tax concessions, including customs duties exemption and a five-year corporate income tax exemption
- The progressive income tax is the most import direct tax
- The first band, 10% implicitly exempts the first 20,000 Gourde of income (about $509) from taxation, and runs to 100,000 Gourde ($2,542)
- The 15% band covers the next increment of income to 250,000 Gourde ($6,360); the 25% band covers the next increment to 750,000 Gourde ($19,076) and the highest band 30% applies to all income above 750,000 Gourde $19,076.
- Corporate income tax in Haiti is imposed at a standard rate of 30%
Personal Income Tax Rate |
|
First 20,000 Gourde |
Exempt |
20,000 Gourde to 100,000 Gourde |
10% |
100,000 Gourde to 250,000 Gourde |
15% |
250,000 Gourde to 750,000 Gourde |
25% |
Above 750,000 Gourde |
30% |
IMMIGRATION
- Nationals of the following countries require a visa to enter Haiti.
-
- Dominican Republic
- Panama
- Columbia
- Cuba
- Syria
- Libya
- Iran
- Vietnam
- Yemen
- Every person who travels with a non-Haitian travel document and who intends to work in Haiti is required to obtain a Work Permit.
- The employment permit may not be granted for more than one year; It is renewable up to five consecutive years at the discretion of the Manpower Directorate.
- This includes missionaries, teachers, businessmen, retirees and students.
- Individuals requiring a visa must apply at least one (1) month before their date of departure and provide the following supporting documents:
-
- Duly completed and signed Application Form;
- Two (2) passport-sized color photos;
- Letter explaining the reason and length of stay, as well as providing references in Haiti;
- Name, address, and telephone number of the hotel or hotels where the applicant will be staying; or alternatively, the name, address, and telephone number of the friend or friends with whom the applicant will be staying;
- Valid passport;
- Photocopy of round-trip booking confirmation or ticket; and
- Letter from the applicant’s current employer.
- The fee for a visitor or tourist visa is US $25.00.
- This type of visa is valid for three (3) months with only one entry into the country.
- Immigrant or residence visas confers the right to permanent residence in Haiti without prejudice to deportation (see Article 15 of the Law on Immigration and Emigration).
- The application form for an immigrant visa must be submitted in three (3) copies and include the following information:
-
- The name(s) of the applicant;
- The date and place of birth;
- Applicant’s current nationality and nationality of origin;
- His or her present profession or occupation, and in the past ten (10) years;
- Applicant’s current address;
- The name(s), current nationality and nationality of origin of applicant’s father and mother;
- If the person is married, name(s), occupation and nationality of the spouse before marriage;
- The reasons why the applicant wants to go to Haiti and the length of stay in Haiti;
- Applicant’s proof of income and bank statements;
- Applicant’s diplomas or certificates of technical knowledge along with an employment contract;
- Information on the people in Haiti whom the applicant knows and for how long, and also the associations to which the applicant is or was a party;
- In addition, to the above information, the applicant must also provide the following supporting documentation:
-
- Six (6) passport-sized color photos of the applicant and family members who will accompany the applicant to Haiti.
- A certificate from legal authorities in the applicant’s place of residence stating that during the past ten (10) years, the applicant has not been convicted of a felony or misdemeanor offense.
- A health certificate, issued within fifteen (15) days prior to the visa application.
- Once the duly completed residence application has been submitted to the Consulate or Embassy, the applicant must wait for a notice of approval from the diplomatic or consular agent before traveling to Haiti.
Type of Visa/Permit |
Documentation |
Validity |
Eligibility |
Tourist Visa |
|
|
|
Immigrant or residence visa |
|
Permanent |
|
VALUE ADDED TAX
- The Value Added Tax (VAT) in Haiti is levied at a standard rate of 10%
VAT |
|
Standard Rate |
10% |
WITHHOLDING TAX
Withholding tax in Haiti is applicable at a standard rate of 15% on dividends, interest and royalties paid to both resident and non-resident companies
WHT |
|
Dividends |
15% |
Interest |
15% |
Royalties |
15% |
TERMINATION
The termination of the employment contract can be done in three ways:
- As a matter of law
-
- Expiry of the period laid down in the contract
- Completion of work in the case of contracts concluded for a specific work
- Grounds for termination expressly stipulated in the contract
- Death of the employee or duly proven case of force majeure
- Complete and final closure of the enterprise as a result of the death of the employer
- By mutual consent of the parties
-
- In the case of a verbal employment contract, this consent may be established in writing or given verbally in the presence of two witnesses.
- When the contract is written, the cancellation must be confirmed in writing.
- There shall be no liability for either party following the termination of the individual employment contract by mutual consent.
- By the will of one of the parties
- An employee who wishes to terminate his employment contract without any liability for himself shall inform the Directorate of Labor on one of the following grounds:
-
- Failure to pay the full remuneration at agreed or customary dates and locations;
- Verbal excesses, insults or threats on the part of the employer;
- Intentional damage to the instruments or tools of work by the employer or his representative;
- Presence of persons carrying contagious diseases if the worker is to remain in immediate contact with the affected person;
- Threat to the safety or health of the worker due to lack of hygienic conditions in the workplace or failure to comply with preventive and safety measures prescribed by law.
- Breach of obligations imposed on the employer by contract or by law
STATUTORY BENEFITS
- These are mandatory benefits as postulated by law
- These include probationary period, annual leave, public holidays, sick leave, maternity leave, overtime pay, notice period, and severance pay
- Statutory benefits also include social security benefits
Statutory Benefits |
Probationary Period |
Annual Leave |
Public Holidays |
Maternity Leave |
Sick Leave |
Overtime Pay |
Notice Period |
Severance Pay |
Social Security Benefits |
PAYMENTS AND INVOICING
- All companies must register for tax with the Haitian Tax Administration and file annual returns within 3 months following the end of the fiscal year
- All legal entities are required to register for VAT and file monthly returns
EASE OF DOING BUSINESS
- The ease of doing business index is an index created by Simeon Djankov, an economist at the Central and Eastern Europe sector of the World Bank Group.
- Higher rankings (a low numerical value) indicate better, usually simpler, regulations for businesses and stronger protections of property rights.
- According to the World Bank Haiti ranked 179th in the World in 2019 in terms of ease of doing business.