DOWNLOAD
- 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
- 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
SHARE ON SOCIAL
BASIC COUNTRY FACTS
Republic of the Niger
Niamey
- French
22.44 million
West African CFA franc
.ne
+227
West African CFA franc
STATUTORY LABOR REQUIREMENTS
Probation Period
- Probationary periods of up to six months are permitted.
Annual Leave
- Employees are generally entitled to 22 days of paid annual leave.
Public Holidays
- New Year's Day (1st January)
- Easter Monday (13th April)
- Concord Day (24th April)
- Labor Day (1st May)
- Laylat al-Qadr
- Eid al-Fitr
- Eid al-Adha
- Independence Day (3rd August)
- Islamic New Year
- Prophet's Birthday
- Republic Day (18th December)
- Christmas Day (25th December)
Maternity Leave
- Female employees are generally entitled to 14 weeks of paid maternity leave, of which six are compulsory and eight can be taken after the birth.
Paternity Leave
- Fathers are entitled to one day of paid paternity leave.
Sick Leave
- In general, employees are entitled to at least five paid sick days per year.
Work Hours
- The work week in Niger is 40 hours.
Overtime
- Overtime work is paid at a premium rate
13th Month Salary in Brazil
- No
- There is no statutory requirement to pay the 13th or 14th month salary.
- However, seniority and attendance bonuses may be payable.
INCOME TAX
- A 2% tax on gross salary applies for Niger nationals and 4% for expatriates
- This tax must be withheld and paid by employers
|
Income Tax |
|
|
Residents |
2% |
|
Expatriates |
4% |
IMMIGRATION
- Foreign nationals will need to obtain a visa before traveling to Niger for any reason, including tourism and business.
- A few requirements apply to all foreign nationals regardless of the visa type they need. The required documents for a work visa include:
-
- A passport that has at least one blank page and is valid for six months or longer
- Three recent passport photos
- Three completed visa application forms
- Proof of immunization against yellow fever and cholera
- A letter of invitation from the applicant’s employer, which should include the applicant’s job position and anticipated length of stay in Niger
- Proof of travel arrangements, such as a flight itinerary or a copy of the applicant’s airline ticket
- To obtain a work permit, foreign employees will need to be sponsored by a company based in Niger.
- After submitting the application and all supporting documents, applicants should remain in their country of residence until they receive confirmation that their visa application has been approved.
- Processing typically takes about a month.
- Upon approval and receipt of the work visa, employees may travel to Niger and begin working for the company.
|
Type of Visa/Permit |
Documentation |
Validity |
Eligibility |
|
Tourist Visa |
|
90 days |
|
|
Business Visa |
|
90 days |
|
|
Work Permit |
|
1 year |
|
VALUE ADDED TAX
- VAT is a flat 19% on all goods, services and imports
|
VAT |
|
|
Standard Rate |
19% |
WITHHOLDING TAX
- A 10% withholding tax applies on dividends and royalties paid to resident and non-resident entities
- A 7% withholding tax is levied on dividends distributed by companies listed on an approved stock exchange
- A 20% rate is levied on interest, unless reduced under a tax treaty
- A 16% withholding tax applies on technical services fess and amounts paid as compensation for services
|
WHT |
|
|
Dividends |
10%/7% |
|
Royalties |
10% |
|
Interest |
20% |
|
Technical Service Fees |
16% |
STATUTORY BENEFITS
- These are mandatory benefits as postulated by law
- These include probationary period, annual leave, public holidays, sick leave, maternity leave, paternity overtime pay.
- Statutory benefits also include social security benefits
|
Statutory Benefits |
|
Probationary Period |
|
Annual Leave |
|
Public Holidays |
|
Maternity Leave |
|
Paternity Leave |
|
Sick Leave |
|
Overtime Pay |
|
Social Security Benefits |
PAYMENTS AND INVOICING
- The tax year is the calendar year and annual tax returns must be filed by 30th April of the subsequent year
- Penalties apply for late filing, late payment, failure to file an incorrect return
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 Niger ranked 132nd in the World in 2019 in terms of ease of doing business.
