Hire Employees in the Seychelles

Two routes exist. Registering a Seychelles entity gives you direct employment and permit sponsorship, followed by registration with the Seychelles Revenue Commission and the Seychelles Pension Fund.

An Employer of Record removes that setup. The EOR is the legal employer, runs payroll, remits PAYE and pension contributions and accounts for the benefits tax, while day-to-day direction stays with you.

The SRC operates a digital filing portal, so the administrative burden is lighter than the number of obligations suggests — the harder part is permits for non-citizens.

Employer statutory cost in the Seychelles is 5%. That is the pension fund contribution, matched by the employee, with accident insurance and the non-monetary benefits tax applying separately.

One widely published figure is badly wrong and worth naming. A global provider states that employers contribute 10% SNPF plus 10% social security, a 20% total employer burden, with employees paying 3%. The SNPF is the Solomon Islands National Provident Fund — a different country’s scheme entirely. Seychelles has no such fund, the employer rate is 5%, and the employee rate is 5%. Anyone costing from that page overstates employer contributions fourfold.

The economy is built on tourism, fisheries and offshore financial services, with expatriate hiring concentrated in hospitality management and professional services.

Break-even rule of thumb: EOR fees begin to exceed the running cost of a Seychelles entity somewhere between 15 and 25 employees. Model both — see EOR vs Entity for the framework.

The Seychelles Pension Fund takes 5% from the employer and 5% from the employee, calculated on gross monthly salary. The employee contribution became mandatory on 1 January 2023 and is deducted from gross rather than net.

The non-monetary benefits tax is a separate employer charge. An employer is liable at 15% of the value of any non-monetary benefit provided, computed under Schedule 4 of the Income and Non-Monetary Benefits Tax Act, with certain exemptions. The rate was reduced from 20% on 1 January 2023, which lowered the cost of housing and school-fee packages for expatriate hires materially.

Employers must also provide accident insurance cover for all employees.

Employees additionally pay a 1% Community Development Tax alongside PAYE.

Late or under-contribution carries an unusual sanction. Beyond fines, employers can face travel restrictions — so arrears are not simply a financial matter.

Gross monthly salaries in Seychellois rupees. Employer cost is 5% with no ceiling, before any non-monetary benefits.

Benchmarks below are gross monthly salaries in Seychellois rupees. Employer statutory cost is 5% to the pension fund, with the non-monetary benefits tax applying separately to any benefits provided.

PAYE is progressive for citizens and flat for everyone else. Seychellois citizens pay nothing on the first SCR 8,555.50 a month, 15% on the excess to SCR 10,000, then SCR 216 plus 20% to SCR 83,333, and SCR 14,883.28 plus 30% above that.

Non-Seychellois employees pay a flat 15% on all emoluments from the first rupee, with no tax-free threshold. On a modest salary that makes an expatriate hire meaningfully more expensive in net terms than a citizen on the same gross.

The structure was introduced in 2018 and has not been revised since — no bracket or rate changes.

PAYE is remitted monthly by the 21st of the following month, with the SRC imposing interest and fines for late or incorrect withholding. Pension contributions are due by the 15th, though one source describes them as remitted alongside PAYE — treat the 15th as the safe date.

Monthly bands for Seychellois citizens under the Income and Non-Monetary Benefits Tax Act 2010. Non-citizens pay a flat 15% with no threshold.

The Employment Act governs employment, with wage floors set by the National Minimum Wage Regulations.

The minimum wage rose 7% on 1 April 2025, taking the continuous rate to SCR 40.95 an hour and the casual rate to SCR 47.19 under an amendment issued by the Ministry of Employment and Social Affairs. Note that one 2026 source states SCR 44.07 an hour for most sectors, which does not reconcile — confirm the applicable rate with the Ministry before contracting.

Sectoral wage floors apply above the national rate in some industries.

Maternity benefits are 100% employer-funded, which is unusual and should be provisioned rather than treated as a state cost.

Written contracts are standard and should record pay, hours, leave, probation, notice and termination terms. Probationary period restrictions apply under the Employment Act.

Register the employee with the SRC and the Seychelles Pension Fund before the first payroll run.

For a non-citizen, secure the Gainful Occupation Permit first, and note that the flat 15% tax rate applies from the first rupee.

Hours and overtime are governed by the Employment Act.

Certain overtime and thirteenth month payments are exempt under SRC rules, so they should not be assumed to attract PAYE on the same basis as ordinary salary — check the exemption conditions.

Because pension contributions are uncapped, overtime and bonuses attract the full 5% employer charge.

Seychelles observes national and Catholic public holidays, including Constitution Day in June and Independence Day at the end of the same month.

Seychelles observes national and Catholic public holidays, including Constitution Day in June and Independence Day at the end of the month. Dates and any substitution rules are set out below.

The Seychelles Pension Fund provides retirement benefits, funded by the matched 5% contributions.

Thirteenth month pay is an established entitlement — an amount equivalent to basic emolument, given after each twelve months of continuous employment, subject to conditions.

It became performance-linked in 2023, with payment depending on the outcome of an annual appraisal. An Employment (Amendment) Bill laid before the National Assembly in December 2025 would remove that linkage and simplify the computation to a straight proportional share of basic salary earned during the year. Confirm whether it has been enacted before setting policy.

End of contract payments are treated as a separate emolument, also subject to conditions.

Maternity benefits are funded entirely by the employer.

Termination follows the Employment Act, with notice and any severance set by statute and contract.

End of contract payment is recognised as a distinct emolument under SRC rules, subject to conditions.

Final pay including accrued leave and any thirteenth month entitlement is due on separation and must be reflected in the month’s PAYE and pension filings.

Because arrears can attract travel restrictions on employers as well as fines, outstanding contributions should be cleared before an exit rather than after.

Non-Seychellois employees pay a flat 15% on all emoluments from the first rupee, with no tax-free threshold. A citizen earning the same gross pays nothing on the first SCR 8,555.50 a month, so the net gap at lower salaries is substantial.

A Gainful Occupation Permit is required and is employer-sponsored.

The 2023 cut in the non-monetary benefits tax from 20% to 15% specifically reduced the cost of expatriate packages, since housing and school fees are the benefits most often provided.

Pension fund treatment for non-residents carries exemptions in some cases — confirm the position for your specific hire.

A widely published 20% employer figure is wrong, and wrong by reference to another country. One provider states 10% SNPF plus 10% social security with employees at 3%. The SNPF belongs to the Solomon Islands. The Seychelles position is 5% employer and 5% employee.

Applying citizen tax bands to expatriates understates their liability. Non-citizens pay a flat 15% from the first rupee with no threshold.

Minimum wage figures conflict. The April 2025 amendment gives SCR 40.95 continuous and SCR 47.19 casual; one 2026 source states SCR 44.07. Confirm before contracting.

Note also that maternity is 100% employer-funded; that the 13th month appraisal linkage may be removed by a Bill laid in December 2025; and that contribution arrears can bring travel restrictions on employers.

Work backwards from the start date. An EOR hire takes two to four weeks; a non-citizen adds Gainful Occupation Permit processing.

Load 5% employer, not 20%, and apply the flat 15% rate for any non-citizen rather than the citizen bands.

Confirm the applicable minimum wage with the Ministry, provision maternity as an employer cost, budget 15% on any non-monetary benefits, and diarise the 15th for pension and the 21st for PAYE.