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Hiring in Guinea

Guinea, officially known as the Republic of Guinea, is a country in West Africa. Conakry is the capital and the largest city of Guinea. Guinea is rich in natural resources such as bauxite, diamonds, and gold. Agriculture is one of the largest sector of Guinea. Its main trading partners are China, United Arab Emirates, Netherlands and India. Global PEO or Employer of Record (EOR) play a pivotal role in providing companies with services related to hiring employees, and ensuring compliance with Guinea’s legal and tax regulations. Employment regulations including probation, holidays and termination are covered by the Labor Code. The Labor Code stipulates that employees are entitled to a probation period of 3 months. Residents are subject to tax on worldwide income. Nonresidents are subject to tax on Guinea source income only. Global PEO’s or Employer of Record (EOR) facilitate companies by ensuring compliance with Guinea’s Labor Code and tax laws.

statutory labor requirements

Probation Period

  • Probation period is typically 3 months.

Annual Leave

  • Employees are generally eligible to accrue paid leave at a rate of 2 1/2 days per month worked.

Public Holidays

  1. New Year's Day (1st January)
  2. Second Republic Day (3rd April)
  3. Easter Monday (13th April)
  4. Labor Day (1st May)
  5. Laylat al-Qadr
  6. Eid al-Fitr
  7. Africa Day (25th May)
  8. Eid al-Adha
  9. Assumption of Mary (15th August)
  10. Independence Day (of Guinea) (2nd October)
  11. Prophet's Birthday
  12. All Saints' Day (1st November)
  13. Christmas Day (25th December)

Maternity Leave

Female employees are entitled to 14 weeks of paid maternity leave.

Paternity Leave

  • There is no statutory paternity leave in Guinea.

Sick Leave

  • Employees are generally entitled to up to 26 weeks of paid sick leave.

Work Hours

  • The work week in Guinea is 48 hours.

Overtime

  • The employer can unilaterally impose overtime on worker, up to the limit of 100 hours per year. Beyond the 100th hour, the employer must obtain an authorization from the Labor Inspector to perform overtime.
  • Overtime work entitle the worker to financial compensation on top their salary. 
  • This increase shall be of 30% for the first 4 hours, and of 60% after it.

Notice Period

  • Unless the employee is dismissed for serious misconduct, she or he is entitled to the following notice on dismissal:
  • operational staff: 2 weeks
  • supervisors and foremen: 1 month
  • middle managers and similar: 3 months

Severance

  • At the expiration of a fixed-term contract, the employee is eligible for severance pay of 5% of the total wages for the contracted period.
  • Employees under an indefinite term contract who have completed at least 12 months of service are generally entitled to receive severance pay of at least 50 hours’ worth of wages for hourly workers and 25% of one month’s wage for monthly paid workers.

13th / 14th Month Pay

  • Yes
  • There is no statutory requirement to pay the 13th or 14th month salary.
  • However after a year of service employees receive a National Independence Bonus which equates to 15 days of salary payable before 12 October.
  • The employees also get 15 days of salary for a Christmas bonus payable before 24 December.

income tax

  • Individuals resident in Guinea are subject to tax on worldwide income. 
  • Nonresidents are subject to tax on Guinea source income only.
  • Taxable income generally consists of all remuneration received, including, salaries, treatments, indemnities, allowances, premiums and bonuses paid, benefits in kind and benefits in cash.
  • In general, self-employed residents are subject to general income tax on their worldwide income from professional and commercial activities. 
  • Self-employed nonresidents are subject to general income tax on income derived from activities performed in Guinea. 
  • Taxable income consists of total net income from all categories

Employment Income Tax

Taxable Income

Rate (%)

Exceeding (GNF)

Not Exceeding (GNF)

0

1,000,000

0

1,000,000

5,000,000

5

5,000,000

10,000,000

10

10,000,000

20,000,000

15

20,000,000

-

20

 

General Income Tax

Taxable Income

Rate (%)

Exceeding (GNF)

Not Exceeding (GNF)

0

100,000

0

100,000

1,000,000

10

1,000,000

1,500,000

15

1,500,000

3,000,000

20

3,000,000

6,000,000

25

6,000,000

10,000,000

30

10,000,000

20,000,000

35

20,000,000

-

40

deductible expenses

Personal deductions and allowances

  • No personal deductions or allowances apply if an employee receives only employment income and does not elect joint taxation of the combined income of all household members. 
  • If joint taxation of the household is elected, individuals may take a personal deduction of GNF30,000 for each member of the household, up to a maximum of six persons. 

Business deductions

  • The following expenses are deductible for commercial, professional and agricultural activities:
  • Expenses necessary to carry on the activities, including personnel and rental expenses
  • Depreciation 
  • Provisions for losses and expenses if the accrual method of accounting is used

Deductible Expenses

Personal Deductions and Allowances

  • No personal deductions or allowances apply if an employee receives only employment income and does not elect joint taxation of the combined income of all household members. 
  • If joint taxation of the household is elected, individuals may take a personal deduction of GNF30,000 for each member of the household, up to a maximum of six persons. 

Business Deductions

  • The following expenses are deductible for commercial, professional and agricultural activities:
  • Expenses necessary to carry on the activities, including personnel and rental expenses
  • Depreciation 
  • Provisions for losses and expenses if the accrual method of accounting is used

 immigration

    • Foreign nationals, even those classified as residents, must obtain visas to enter Guinea. 
    • Visas may be obtained from Guinean consulates and embassies abroad.
    • Nationals of member countries of the Economic Community of West African States (ECOWAS; the French translation is Communauté Économique des Etats de l’Afrique de l’Ouest or CEAO) and nationals from certain countries that have concluded special agreements with Guinea do not need visas to enter the country. 
    • A short-term permit is issued for initial entry into Guinea and is valid for a period ranging from one day to a maximum of three months. 
    • No visa authorizes an individual to work. 
    • A work permit authorized by the national employment and labor office (AGUIPE) must be obtained. 
    • Nationals of member countries of the ECOWAS do not need an authorization to work in Guinea.
    • The request for an initial work permit is made by a letter from a prospective employer explaining the reasons why the applicant is being hired. 
    • It should be accompanied by four copies of the expatriate work contract, two identification photographs, hotel reservations or an invitation letter, and a return flight ticket. 
    • When reviewing work and residence permit applications, the government of Guinea considers the benefit of an individual’s presence in the country and his or her anticipated compliance with the laws and regulations of Guinea. 
    • It is possible to change employers after the applicant receives a permit. 
    • Foreign nationals may establish businesses in Guinea. 
  • In addition, foreign companies may set up subsidiaries headed by foreign nationals.

Type of Visa/ Permit

Documentation

Validity

Eligibility

Tourist Visa

  • Valid passport
  • Scanned copies of passport’s personal information page
  • A passport-size picture with a white background
  • A Yellow Fever Certificate
  • A confirmed return-flight booked ticket
  • Proof of accommodation

Maximum

3 months

  • Foreigners who intend to visit Guinea for a period less than 3 months must apply for a tourist visa

Work Permit

  • Valid passport
  • Letter from the employer
  • 4 copies of expatriate work contract
  • Two identification photographs
  • Hotel reservation
  • Invitation letter
  • Return flight ticket

1 year

  • Foreigners must apply for a work permit in order to work in Guinea

value added tax

  • The standard VAT rate is 18%
  • A zero rate is applicable for exports and international carriage.

VAT

Standard Rate

18%

Zero Rate

0%

withholding tax

Withholding tax rates applicable on dividends. Interest and royalties are as follows:

WHT

Dividends

10%

Interest

10%

Royalties

15%

termination

  • Employers may terminate employees for “personal reasons” including ineptitude, ill health, or misconduct. 
  • The employer must summon the employee to an interview with at least 5 days’ notice by registered letter and must include the reasons for wanting to dismiss the employee.  
  • The employer must wait 2 days after the interview before dismissing the employee. 
  • Such dismissal must be made by hand-delivered letter within three days of the interview.
  • Reductions in staff due to economic reasons must go through the trade union.
  • Unless the employee is dismissed for serious misconduct, she or he is entitled to the following notice on dismissal:
  • operational staff: 2 weeks
  • supervisors and foremen: 1 month
  • middle managers and similar: 3 months
  • At the expiration of a fixed-term contract, the employee is eligible for severance pay of 5% of the total wages for the contracted period.
  • Employees under an indefinite term contract who have completed at least 12 months of service are generally entitled to receive severance pay of at least 50 hours’ worth of wages for hourly workers and 25% of one month’s wage for monthly paid workers.

 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 for individuals is the calendar year. 
  • General income tax returns must be filed by 30 April following the close of the tax year. 
  • A self-employed individual subject to general income tax must file an income tax return by 30 April. 
  • General income tax computed is payable on receipt of a tax assessment.

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 Guinea ranked 156th in the World in 2019 in terms of ease of doing business.

employee accruals

   
Christmas Bonus%

Based on 15 days bonus by December
4.12%

Christmas Bonus Over Vacations %

0%

Severance per Year %

Employees are entitled to severance pay that equals 33% of their monthly salary after one year of service (2.75% of annual salary)

Vacations % Employees are entitled to 30 days of annual leave (8.24% of annual salary)
Notice %

Employees are entitled to 30 days of notice period for one year of service or more (8.24%)

Christmas Bonus Over Notifications% 0%
Vacations Plus% Based on 15 days bonus for National Independence Bonus
4.12%
Total percentage of Salary (yearly) The total employment accruals as a percentage of salary per anum are equal to 27.56%

employer accruals

 

Additional information (Country Accruals)

   
Social security 6.000%
Training 1.50%
Sick leave 26 weeks
Maternity leave 14 weeks
Vacation Plus 8.23%
Description Employers may terminate employees for “personal reasons” including ineptitude, ill health, or misconduct. The employer must summon the employee to an interview with at least 5 days notice by registered letter and must include the reasons for wanting to dismiss the employee.  The employer must wait 2 days after the interview before dismissing the employee.

 

Employer Accruals Additional information

    Employment Accruals
Annual Leave Employees are generally eligible to accrue paid leave at a rate of 2 1/2 days per month worked. This equals 8.22% (30/365 days) of annual income
Maternity Leave Female employees are entitled to 14 weeks of paid maternity leave. This equals 26.9% (14/52 weeks) of annual income
Sick Leave Employees are generally entitled to up to 26 weeks of paid sick leave. This equals 50% (26/52 weeks) of annual income
Overtime The employer can unilaterally impose overtime on worker, up to the limit of 100 hours per year. Overtime work entitle the worker to financial compensation on top their salary. This increase shall be of 30% for the first 4 hours, and of 60% after it. Normal hourly wage is around 43,750 GNF. Overtime is paid at an additional 17,500 GNF.
Severance Employees under an indefinite term contract who have completed at least 12 months of service are generally entitled to receive severance pay of at least 50 hours’ worth of wages for hourly workers and 25% of one month’s wage for monthly paid workers. This equals 25% of monthly salary
Social Security Contributions are levied on total remuneration paid, up to a monthly ceiling of GNF2,500,000. Employer must contribute to the following: - Family Allowances 6%; Industrial Accidents 4%; Medical Expenses and Disability 4%; Old Age Pensions and Death Benefits 4%. This equals 18% of annual income

 

 

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