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- Basic Facts
- Statutory Labor Requirements
- Employee Income Tax In Brazil
- Employee Social Security In Brazil
- Deductible Expenses 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
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BASIC COUNTRY FACTS
Republic of South Sudan
Juba
- English
- Swahili
10.98 million
South Sudanese pound
.ss
+211
South Sudanese pound
STATUTORY LABOR REQUIREMENTS
Probation Period
- The probationary period cannot exceed 3 months.
Annual Leave
- Employees are entitled to paid annual leave for every year of service.
- The paid annual leave is:
-
- 21 days for one to three years of continuous service;
- 25 days for three to fifteen years of continuous service; and
- 30 days for 15 or more years of service with the employer.
Public Holidays
- New Year's Day (1st January)
- Good Friday (10th April)
- Holy Saturday (11th April)
- Easter Sunday (12th April)
- Easter Monday (13th April)
- Labor Day (1st May)
- SPLA Day (16th May)
- Eid al-Fitr
- Independence Day (9th July)
- Martyrs' Day (30th July)
- Eid al-Adha
- Christmas Day (25th December)
Maternity Leave
- Female employees are entitled to at 90 days of fully paid maternity leave as well as 45 days for breastfeeding while working half days.
- The employee has to take at least 90 days of the maternity leave immediately following childbirth.
Paternity Leave
- An employee is entitled to two weeks of paternity leave on full pay, to be taken within three days after the birth of his child or immediately following miscarriage by his wife.
Sick Leave
- An employee is entitled to 12 days of sick leave on full pay per year of continuous service.
Work Hours
- The normal working hours are 8 hours a day and 48 hours a week.
Overtime
- The employer is required to pay overtime at the rate of one and a half times the normal rate of pay (150% of normal wage rate) when overtime work is performed on working days.
- If employees are required to work overtime on a weekly holiday, they are paid two times the rate of normal pay (200% of the normal wage rate).
Notice Period
- The notice period is as follows: -
-
- one month by either party for an employee in continuous service of the employer for one year or more;
- two weeks for an employee after continuous service of an employer for six months to one year;
- one week for an employee for a continuous service of less than 6 months.
Severance
- A worker is entitled to severance pay after being in continuous service of the employer for at least six months.
- Severance Pay is due where
-
- the employee has been unfairly dismissed by the employer;
- the employee dies in the service of his employer;
- the employee terminates the employment contract due to a physical incapacity;
- the employment contract is terminated due to the death and insolvency of the employer; and
- in any circumstance where regulations require so.
- The gratuity pay is one and a half month's salary for each year of service where the worker has completed more than 10 years.
- The gratuity pay further rises to one and three quarters of a month's salary for each additional year of service where the length of service exceeds 15 years.
13th Month Salary in Brazil
- No
- There is no statutory requirement to pay the 13th or the 14th month salary.
- Employees can carry over unused annal leave and after two years, they may accept payment in lieu of.
- There is no evidence that it is customary to give bonuses.
INCOME TAX
- South Sudanese nationals are subject to tax on worldwide income (including, for example, income from entrepreneurial activities, estate lease income and personal income).
- Non-residents are subject to tax only on South Sudan-source income
- Employment income generally is taxable unless it is specifically exempt.
- Employment income includes salaries, bonuses, commissions, allowances and other forms of compensation in cash or in kind; income earned under contracts for temporary work; and pension income.
- Income from an entrepreneurial activity, leasing income, dividends, interest, capital gains and other investment income also is taxable
- The personal income tax rates for residents and non-residents are progressive from 0% to 15%.
|
Taxable Income (SSP) |
Rate (%) |
|
600 |
0% |
|
601 – 5 000 |
10% |
|
Over 5 000 |
15% |
DEDUCTIBLE EXPENSES
Personal Deductions
- Personal relief of SSP3 600 per year is available on employment income.
- In addition, up to 8% of gross wages paid by employees to funded government-approved pension schemes is deductible from gross income.
Business Deductions
- In computing taxable income, expenditure incurred wholly and exclusively in the production of taxable income during the tax year generally is deductible.
- Depreciation of fixed assets is allowed according to the rates specified in the Taxation Act.
- Amortization of intangible assets (such as goodwill, patents and trademarks, copyrights, etc.) is allowed.
- Expenditure of a capital nature is not deductible.
|
Deductible Expenses |
|
|
Personal Deductions |
|
|
Business Deductions |
|
IMMIGRATION
- All visitors must have visas to enter South Sudan.
- Citizens of Kenya, Uganda and a few other countries can obtain temporary visas at any entry point.
- Work permit is offered to foreign individuals who have a valid 12-month visa
- Individuals who apply for a 12-month visa should apply and obtain a work permit
- To obtain a work permit, applicants must submit the following documents: -
- Copy of Passport
- Copy of Visa (12 month)
- 2 x color Passport Photos
- Abbreviated CV
- Academic Qualification Certificate
- Application Letter from employer on company letterhead
- Employment contract
- CID Police Clearance (Fingerprints)
|
Type of Visa/Permit |
Documentation |
Validity |
Eligibility |
|
Tourist Visa |
|
3 months |
|
|
Work Permit |
|
1 year |
|
VALUE ADDED TAX
- South Sudan levies a sales tax rather than a VAT
- The sales tax applies to manufacturers, importers and service providers in South Sudan.
- The standard rate is 20%
|
VAT |
|
|
Standard Rate |
20% |
WITHHOLDING TAX
The WHT rates on various types of payments are as follows (the tax is a final tax for non-residents, although the rate may be reduced under an applicable tax treaty):
|
Payment |
Taxation Act Resident/Non-resident |
Residents |
|
Dividends |
10% |
10% |
|
Interest |
10% |
10% |
|
Royalties |
10% |
10% |
|
Rent |
10% |
20% |
TERMINATION
There can be multiple reasons for termination of contract by an employer:
-
- incapacity of an employee to perform work;
- repeated failure of an employee to perform work;
- gross misconduct by an employee; and
- changes in operational requirements.
- The employer is to provide an employee with a written notice stating the reason for termination of employment.
- There is also termination due to death.
- The employment contract, in such a circumstance, is to come to an end one month after the death of an employee.
- Where the employee leaves employment because of the conduct of the employer, it is considered summary termination, whereby the employer is taken to have terminated the employment contract.
- An employer is entitled to dismiss summarily an employee where the employee had fundamentally broken his obligation under the employment contract.
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, paternity leave 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 |
|
Paternity Leave |
|
Severance Pay |
|
Social Security Benefits |
PAYMENTS AND INVOICING
- The tax year is the calendar year.
- Each taxpayer must file a return.
- Joint returns Spouses are not permitted to submit joint returns.
- The individual income tax return must be submitted before 1 April of the year following the tax period.
- A resident individual engaged in any entrepreneurial activity, or receiving estate lease income, must make advance payments of income tax on a quarterly basis.
- A penalty of 5% per month will be levied on tax that is unpaid by the due date.
- Interest on the unpaid tax will accrue at a rate of 120% of the commercial rate from the due date to the date of payment.
- In cases of failure to file the return, an additional charge between 5% and 25% of the reported tax liability will be levied.
- A penalty of 5% per month will be imposed on any tax arrears.
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 South Sudan ranked 185th in the World in 2019 in terms of ease of doing business.
