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Hiring in Niger
Niger, officially known as the Republic of Niger, is a country in West Africa. Niamey is the capital and the largest city of Niger. French is the official language and West African CFA Franc is the official currency. Agriculture is the largest sector of Niger’s economy. Niger’s key trading partners are China, France, Nigeria, Thailand, Malaysia and the United States. Global PEO or Employer of Record (EOR) play a pivotal role in providing companies with services related to hiring employees, and ensuring compliance with Niger’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 22 days of annual leave. A 2% tax on gross salary applies for Niger nationals and 4% for expatriates. Global PEO’s or Employer of Record (EOR) facilitate companies by ensuring compliance with Niger’s Labor Code and tax laws.
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 / 14th Month Pay
- 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.
employee accruals
| Christmas Bonus% |
0% |
| Christmas Bonus Over Vacations % |
0% |
| Severance per Year % |
Employees are entitled to severance pay that equals 20% of the monthly salary (1.66% of annual salary)
|
|
Vacations %
|
Employees are entitled to an annual holiday of 30 days (8.24% of annual salary)
|
|
Notice %
|
Employees are entitled to a 1 month of notice period for one year of service or more (8.33%)
|
|
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 18.23%
|
employer accruals
Additional information (Country Accruals)
| Family allowances | 8.40% |
| Workers pension | 5.25% |
| Work injury | 1.75% |
| Maternity leave | 14 weeks |
| Vacations | 9.32% |
| Description | 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. The employer pays 50%, if the employee has been employed for at least two years, and social security pays 50%. Fathers are entitled to one day of paid paternity leave. In general, employees are entitled to at least five paid sick days per year. |
Employer Accruals Additional information
| Employment Accruals | ||
| Annual Leave | Employees are generally entitled to 22 days of paid annual leave. | This equals 6.02% (22/365 days) of annual income |
| 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. | This equals 26.9% (14/52 weeks) of annual income |
| Paternity Leave | Fathers are entitled to one day of paid paternity leave. | This equals 0.27% (1/365 days) of annual income |
| Sick Leave | In general, employees are entitled to at least five paid sick days per year. | This equals 1.36% (5/365 days) of annual income |
| Overtime | Overtime work is paid at a premium rate | Depends on the number of overtime hours worked |
| Social Security | Social security contributions are levied on employers and employees at 16.4% and 5.25% respectively | This equals 16.4% of annual income |
