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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 the Sudan
Khartoum
- Arabic
- English
41.8 million
Sudanese pound
.sd
+249
Sudanese pound
STATUTORY LABOR REQUIREMENTS
Probation Period
- The probationary period shall not exceed three 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
- Independence Day (1st January)
- Eid al-Fitr
- Eid al-Adha
- Islamic New Year
- Prophet's Birthday
- 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
- There is no mandatory paternity leave
Sick Leave
- An employee is entitled to 12 days of sick leave on full pay per year of continuous service.
Work Hours
- Official hours of work are 48 hours per week or 8 hours per day broken by a paid period of rest of not less than half an hour per day for eating or resting.
Overtime
- Overtime shall not exceed 4 hours per day or 12 hours per week.
- The worker shall receive his payment for overtime work as follows:
-
- during the normal working days, he shall be entitled to receive the equivalent of his wage of one hour and a half for each hour of overtime;
- during official holidays, he shall be entitled to receive the equivalent of his wage of two hours for each hour of overtime work.
Notice Period
- The period of notice shall be calculated as follows:
-
- one month for workers with monthly wages;
- two weeks for workers with half-monthly wages who had been in less than five years of continuous service;
- one week for workers with weekly wages who had been in less than two years of continuous service and two weeks for workers who had been in continuous service for a period between two years and less than five years;
- in cases of workers with daily wages, the period of notice shall be as follows:
- on the last day of work for workers who had not been in three months of continuous service;
- one week for workers who had been in between three months and two years of continuous service;
- two weeks for workers who had spent between two and five years of continuous service;
- one month for workers with daily, weekly or half-monthly wages who had spent not less than five years in continuous service;
- six months before the termination of the contract of employment as a result of reaching the statutory retirement age.
Severance
- In observance of the provisions of Social Security Act of 1990, or any other provision which is more favorable to the worker, any worker who has spent a period of continuous service with his employer of not less than three years shall be entitled to full severance pay to be calculated as follows:
-
- if the worker has terminated a period of continuous service of not less than three years and not more than 10 years, he shall be entitled to severance pay equivalent to his basic monthly wage for each year of service;
- if the worker has terminated more than 10 years of service, he shall be entitled to severance pay equivalent to one and a half of his basic monthly wage for each year of service of the following five years, and
- if he had terminated more than 15 years of service, he shall be entitled to one and three quarter of his basic wage for each additional year of service provided that the severance pay does not exceed his basic wage for 36 months.
13th Month Salary in Brazil
- No
- There is no statutory requirement to pay the 13th or the 14th month salary.
- There is no evidence that it is customary to give bonuses.
INCOME TAX
- Residents are subject to tax on employment income, all business profits, real estate leases income and personal income from worldwide sources.
- Non-residents are taxed only on Sudan-source income.
- Employment income generally is taxable unless otherwise exempt.
- Business profits earned by an individual from a trade or profession, leasing income and other investment income also are taxable.
- Progressive rates ranging from 5% to 15% apply to personal income (see table) and on business and professional profits.
- The rate on income from real estate leases and other non-regular income is 10%.
|
Taxable income (SDG) |
Rate |
|
Up to 3 000 |
0% |
|
3 000 to 6 000 |
5% |
|
6 000 to 10 000 |
10% |
|
Over 10 000 |
15% |
DEDUCTIBLE EXPENSES
- Personal relief of SDG14 400 per year is available on personal income (for resident individuals only).
- The income tax rules provide additional deductions for personal income.
IMMIGRATION
- Some of the main types of visas available in Sudan are as follows: -
-
- Employment visa
- Business visa
- Tourist visa
- In order to be eligible to travel to the country on a visa, an individual will have to meet the following eligibility criteria.
-
- Be a genuine traveler
- must have a valid and good intention behind travelling to the country.
- Eligible to bear all expenses
- must possess sufficient funds to support oneself and any dependents throughout the stay.
- Be a genuine traveler
-
- Reasons to return
- must have strong ties in one’s home country that will ensure that an individual will return after his or her stay.
- Be of good character
- must have a clean criminal track record and be of good character.
- may have to provide PCC (Police Clearance Certificate) for the same.
- Be in good health
- must at least meet the minimum health requirements required by the authorities.
- Reasons to return
|
Type of Visa/Permit |
Documentation |
Validity |
Eligibility |
|
Employment Visa |
|
3 months |
|
|
Tourist Visa |
|
3 months |
|
|
Business Visa |
|
3 months |
|
VALUE ADDED TAX
- The standard VAT rate is 17% and a special rate of 30% is imposed on telecommunication services.
- Certain activities are exempt from VAT.
|
VAT |
|
|
Higher Rate |
30% |
|
Standard Rate |
17% |
|
Zero Rate |
0% |
WITHHOLDING TAX
- WHT at the appropriate rate must be deducted from payments made to non-residents.
- The WHT rates are as follows (the tax is a final tax and the rate may be reduced under an applicable tax treaty):
|
Payment |
Rate |
|
Dividends |
0% |
|
Interest |
15% |
|
Royalties |
15% |
|
Other |
5%/7%/15% |
TERMINATION
The period of notice shall be calculated as follows:
-
- one month for workers with monthly wages;
- two weeks for workers with half-monthly wages who had been in less than five years of continuous service;
- one week for workers with weekly wages who had been in less than two years of continuous service and two weeks for workers who had been in continuous service for a period between two years and less than five years;
- in cases of workers with daily wages, the period of notice shall be as follows:
- on the last day of work for workers who had not been in three months of continuous service;
- one week for workers who had been in between three months and two years of continuous service;
- two weeks for workers who had spent between two and five years of continuous service;
-
- one month for workers with daily, weekly or half-monthly wages who had spent not less than five years in continuous service;
- six months before the termination of the contract of employment as a result of reaching the statutory retirement age.
- In observance of the provisions of Social Security Act of 1990, or any other provision which is more favorable to the worker, any worker who has spent a period of continuous service with his employer of not less than three years shall be entitled to full severance pay to be calculated as follows:
-
- if the worker has terminated a period of continuous service of not less than three years and not more than 10 years, he shall be entitled to severance pay equivalent to his basic monthly wage for each year of service;
- if the worker has terminated more than 10 years of service, he shall be entitled to severance pay equivalent to one and a half of his basic monthly wage for each year of service of the following five years, and
- if he had terminated more than 15 years of service, he shall be entitled to one and three quarter of his basic wage for each additional year of service provided that the severance pay does not exceed his basic wage for 36 months.
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
- The tax year is the calendar year.
- The employer is responsible for the filing and payment of the personal income tax on behalf of the employee.
- Filing and payment are due at the end of every month for resident employees and at the end of every fiscal year for Sudanese citizens working abroad.
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 Sudan ranked 171st in the World in 2019 in terms of ease of doing business.
