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Hiring in Gambia

Hiring employees compliantly in Gambia means doing it yourself or using an Employer of Record like Global Expansion. You should be careful using independent contractor agreements in Gambia so that you don’t run afoul of employment laws. To hire an employee compliantly and offer them mandatory benefits and compliant agreements, you can:

(a) Establish your own new legal entity, banking, accounting and payroll service in Gambia; or

(b) use an Employer of Record like Global Expansion who can handle all of the details for you.

Need assistance hiring in Gambia? Contact us about our International EOR Service

Labor Laws in Gambia

Employment laws in Gambia are uniquely suited to the country’s way of life, and crucial to understand if you want to employ local talent in this country. Get the details on Gambia employment laws and Gambia policies here.

Employee Probation Period

  • Probationary period shall not exceed 12 months

Annual Leave in Gambia

  • Employees are entitled to 21 days of paid annual leave
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Holidays in Gambia

Gambia celebrates eleven national public holidays as well as additional public holidays that vary by state:

New Year’s Day 1st January
Independence Day (of Gambia) 18th February
Good Friday 10th April
Easter Monday 13th April
Labor Day 1st May
Laylat al-Qadr  
Eid al-Fitr  
Africa Day 25th May
Revolution Day 22nd July
Eid al-Adha 25th December
Assumption of Mary 15th August
Ashura  
Prophet's Birthday  
Christmas Day 25th December
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Maternity Leave Gambia

  • Maternity leave applies to a female employee
    • With two years of continuous service with the same employer’ or
    • Whose period pf service with the same employer has been interrupted by one or more period, one of which exceeds seven months and who has in aggregate not less than eighteen months’ service with the same employer
  • Female employees are entitled to maternity leave with pay at her normal rate for or less than six weeks immediately preceding the expected date of confinement and for not less than six weeks following that date

Paternity Leave Gambia

  • There is not statutory paternity leave

Sick Leave in Gambia

  • An employee is entitled to accumulate days if paid sick leave provided for by Joint Industrial Council Agreement, collective agreement, or otherwise by his or her contract of employment up to a maximum of the entitlement attainable by any twelve months of employment
  • An employer may use paid sick leave days in respect of any day of normal work on which an employee is unable to perform his other usual work because of bodily or mental illness, disease or injury

Working Hours in Gambia

  • Official working hours are now 08:00 to 16:00 from Monday to Thursday and 08:00 to 12:30 on Friday - making 36-and-a-half hours a week.

Termination of Employment in Gambia

  • A contract of employment for a specified period of time terminated automatically on the date specified for its termination and, unless it is expressly or tacitly renewed or prolonged, no notice is required for its termination
  • The minimum period of notice for a contract of employment for a specified period of time is fourteen days
  • A contract of employment for an unspecified period of time may be terminated by either party on giving the other party the following minimum period of notice in write where: -
    • The contract is to pay wages at a monthly rate, one months’ notice;
    • The contract is to pay wages at a fortnightly rate and the employees has been employed for less than six years, one fortnight’s notice, and
    • Continuously employed for at least six years, one month’s notice
  • Where the contract is to pay wages at a weekly rate and the employee has been: -
    • Employed for less than two years. One week’s notice
    • Continuously employed for a period of not less than two years but not exceeding six years, one fortnights notice, and
    • Continuously employed for at least six years, one month’s notice

Notice Period in Gambia

  • The minimum period of notice for a contract of employment for a specified period of time is fourteen days
  • A contract of employment for an unspecified period of time may be terminated by either party on giving the other party the following minimum period of notice in write where: -
    • The contract is to pay wages at a monthly rate, one months’ notice;
    • The contract is to pay wages at a fortnightly rate and the employees has been employed for less than six years, one fortnight’s notice, and
    • Continuously employed for at least six years, one month’s notice
  • Where the contract is to pay wages at a weekly rate and the employee has been: -
    • Employed for less than two years. One week’s notice
    • Continuously employed for a period of not less than two years but not exceeding six years, one fortnights notice, and
    • Continuously employed for at least six years, one month’s notice

Gambia Salary and Wages

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13th/14th Month Salary in Gambia

  • No
  • There is no statutory requirement to pay the 13th or 14th month salary.
  • There is some evidence that the public sector may receive bonuses but it is not concrete.
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Income Tax in Gambia

  • Residents are subject to tax on worldwide income. 
  • Non-residents are subject to tax on most Gambian-source income unless otherwise provided by an applicable tax treaty.
  • Employment Income, including most employment benefits are taxed under the Pay-As-You-Earn (PAYE) system. 
  • Profits derived by an individual from carrying on a trade or profession generally are also taxed under the PAYE system.
  • The Gambia has a progressive rates system and, for each bracket, the rate is applied to the corresponding part of the annual taxable income as follows:
Taxable Income (GDM) Rate (%)

0 – 24 000

0%

24 001 – 34 000

5%

34 001 – 44 000

10%

44 001 – 54 000

15%

54 001 – 64 000

20%

Over 64 000

25%

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Social Security in Gambia

  • Employers that are members of the National Provident Fund scheme are required to make social security contributions equal to 10% of an employee’s basic salary to the Social Security and Housing Finance Corporation (SSHFC). 
  • The employee must contribute 5% of his/her basic salary in addition to the contribution made by the employer. 
  • Industrial Injuries Compensation Fund (IICF) – The employer is required to pay 1% of the employee’s gross monthly earnings up to a maximum contribution of DMD 15 per employee per month to the SSHFC (the only approved national retirement fund administrator in The Gambia).
  • Employer contributions to an approved retirement fund in respect of a resident employee are deductible for CIT purposes up to a maximum of 25% of an employee’s annual employment income paid by the employer.

Contribution

Employer

Employee

Social Security and Housing Finance Corporation (SSHFC)

10%

5%

Industrial Injuries Compensation Fund (IICF)

1%

-

Immigration in Gambia

  • There are several types of visas available to foreign nationals who intend to visit the Republic of Gambia. 
  • Foreign employees and any other foreign nationals who plan to live in Gambia will need to apply for a residence permit.
  • The Gambian government issues three categories of residence permits:
  • Type A: International students and retired foreign citizens are eligible to apply for Type A permits.
  • Type B: This category of residence permit is available to citizens of the Economic Community of West African States (ECOWAS) and other foreign nationals who are working in skilled employment.
  • Type C: Skilled workers and small traders fall under the Type C residence permit category.
    • Applicants should obtain the necessary immunizations and gather all necessary documents to support the residence and work permit application. 
  • After completing the application, they should submit it to the embassy and wait in their country of residence for approval.
Need assistance hiring in Gambia? Contact us about our International EOR Service

Type of Visa/Permit

Documentation

Validity

Eligibility

Type C Residence Permit

  • Valid passport
  • Passport size photographs
  • Completed application form
  • Copy of the passport

1 year

  • Skilled workers and small trader are eligible to apply for a Type C residence permit

Work Permit

  • A signed, valid passport that contains at least two blank pages and is valid for at least six months
  • A duly completed and signed application form
  • A recent passport photo
  • A letter of responsibility from the applicant’s employer in the Republic of Gambia explaining the purpose of travel, proof of financial support for the applicant during their time in Gambia, and business references
  • CV
  • Employment Contract

1 year

  • Foreign nationals must apply for a work permit in order to work in Gambia
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Value Added Tax (VAT) in Gambia

  • The standard rate of VAT is 15%. 
  • Exemptions are provided for basic foods, financial services, educational services and certain imports, etc., and a zero rate may apply to certain supplies.

VAT

Standard Rate

Group 1083

15%

Zero Rate Group 1083 0%
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Mandatory Benefits in Gambia

  • 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
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Mandatory Benefits overview

  • Probationary period

  • Annual Leave

  • Public Holidays

  • Maternity Leave

  • Sick Leave

  • Notice period

  • Severance Pay

  • Social Security Benefits

Payments And Invoicing 

  • The taxable period for individuals is the same as that for companies.
  • Joint returns are not permitted; each taxpayer must file his/her own return.
  • Rules regarding tax returns and assessments are the same as those for corporate entities.
  • However, an individual whose income consists entirely of employment income is not required to submit an income tax return.
  • Similarly, the tax payment obligations of individuals carrying on a business activity are the same as those for companies.
  • Employed individuals are subject to a PAYE system, under which the employer withholds the tax on the employment income and remits the tax to the GRA along with a monthly return.

Payroll Accrual in Gambia

Country Accruals Additional Information

Pension 15.00%
Provident fund 10.00%
Maternity 12 weeks
Vacations 5.75%
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Description

Employed persons aged 18 to 60 in quasi-government institutions and participating private companies. Exclusions: Casual workers and self-employed persons. Provident fund: Private-sector employees aged 18 to 60. Exclusions: Casual workers. Special system for civil servants covered by the 1950 Pensions Act and armed forces personnel.

Payroll Accruals Additional Information

    Employment Accruals
Annual Leave Employees are entitled to 21 days of paid annual leave This equals 5.75% (21/365 days) of annual income
Maternity Leave Female employees are entitled to maternity leave with pay at her normal rate for or less than six weeks immediately preceding the expected date of confinement and for not less than six weeks following that date This equals 23% (12/52 weeks) of annual income
Social Security Employers that are members of the National Provident Fund scheme are required to make social security contributions equal to 10% of an employee’s basic salary to the Social Security and Housing Finance Corporation (SSHFC). The employer is required to pay 1% of the employee’s gross monthly earnings up to a maximum contribution of DMD 15 per employee per month to the SSHFC (the only approved national retirement fund administrator in The Gambia). This equals 16% of annual income

Accrued Benefits in Gambia

Christmas Bonus % 0%
Christmas Bonus Over Vacations % 0%
Severance per Year%

Employees are entitled to severance pay that equals 6 months of salary after one year of service (50% of annual salary)

50%
Vacations %

Subject to Contract

 
Notice %

Employees are entitled to 14 days of notice period for one year of service or more (4.12%)

4.12%
Christmas Bonus Over Notifications % 0%
Vacations Plus % 0%

Total percentage of Salary (yearly)

The total employment accruals as a percentage of salary per anum are equal to *54.12%

54.12%

Why use Global Expansion to hire in Gambia

Establishing a branch office or subsidiary in Gambia can be time-consuming, expensive and complex. With such a robust labor market in place, one must pay great attention to detail when structuring employment because Gambia labor laws are complex.

The company also has a responsibility to comply with specific employment practices dictated by Gambia law to maintain its good standing as an equal opportunity employer.

Global Expansion makes it easy for you to expand into Gambia. We'll help you hire your candidate of choice, handle HR matters and payroll, and ensure that you comply with local laws without the burden of setting up a foreign branch office or subsidiary. In addition, you'll have complete control and direction over your employees.

We enable you to stay in control of everything. Our Gambia Global Professional Employer Organization (PEO) and Employer of Record (EOR) solution provides you with peace of mind to focus on running your company and the security to enter new markets.

 

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