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Updated for 2026 Last reviewed 20 October 2026 · Next scheduled review January 2027

Hire Employees in Sudan

2026 EOR, Payroll and Employment Guide

You can hire in Sudan, but only through a Sudanese employer. You either register a company, or use an Employer of Record, which registers the worker and carries the legal obligations while you direct the work. On-costs run 17 to 22% above salary across social insurance and the health fund. End of service accrues per year of service, so service records matter from day one.
One statutory rule has no parallel elsewhere: pay must rise by at least 5% a year where performance is satisfactory. That is a floor on increments, not a guideline. A contractor who answers to your managers is reclassified, and the inspectorate weighs your payroll records on a complaint. Labour Act 1997 decides who the direct employer is, replacing the Manpower Act 1974, and it excludes three groups: domestic servants, casual workers, and agricultural workers outside processing establishments. The minimum wage sits in separate legislation, the Minimum Standard of Wages Act 1974, which bites only on enterprises employing more than ten people. Pensions and Social Insurance Act 2016 governs the contributions, and repeat breaches can suspend the business, so this guide follows the law as it stands and flags where it may move.
Sudan
National minimum wage
Ask your GX adviser
Employer on-costs
17%–22%
EOR onboarding
4–8 weeks
Employee contribution
8%
Sick & maternity pay
Employer bears
Currency
ج.س Sudanese pound
01 · Hiring in Sudan

Can a foreign company hire employees in Sudan?

Direct answer

A foreign company can employ through an entity or an Employer of Record, but operational feasibility during the ongoing conflict is the threshold question and needs separate assessment.

EOR onboarding
4–8 weeks
Entity setup
3–6 months
Entity breakeven
12–20 hires

Assess operational feasibility first. Sudan has been in armed conflict since April 2023, with severe disruption to banking, movement and infrastructure. Payment routing, duty of care and physical safety sit outside payroll compliance and require separate assessment before any commitment.

Where an engagement is viable, two routes exist. Registering a Sudanese entity gives direct employment, with registration required at both the Sudan Taxation Chamber and the National Pension and Social Insurance Fund. An Employer of Record removes that setup and acts as legal employer.

Take particular care not to confuse Sudan with South Sudan. They are separate countries with separate institutions, and both publish headline rates of 17% employer and 8% employee, which makes cross-contamination between guides very easy.

Sources: reviewed 20 October 2026

02 · EOR vs entity vs contractor

EOR, entity or contractor, which model fits?

Direct answer

Employer social insurance is 17% of gross payroll, with reported total employer load of 18% to 22%. Sickness and maternity pay sit on top as employer liability.

Employer social insurance is 17% of gross monthly payroll. The employee contributes 8% of gross monthly earnings.

The contribution base is broader than basic pay. It includes cost-of-living, travel and accommodation allowances, so a package structured around allowances does not reduce the charge.

Reported total employer load runs to roughly 18% to 22% once work injury and related cover are added. Confirm the applicable rate for your activity.

Different rates apply outside standard employment. Voluntarily insured persons pay 23%, and self-employed persons 25% of monthly declared earnings, with the self-employed contribution also financing work injury benefits.

Voluntary coverage is available to citizens of Sudan working abroad.

Employer of RecordOwn entityContractor
Time to first hire4–8 weeks3–6 months (registration with two authorities)Days
Employer contribution17% of gross payroll17% of gross payrollNone, but self-employed pay 25% themselves
Sick and maternity payEmployer liability, total costEmployer liability, total costNot applicable
RegistrationsHandled by the EORTaxation Chamber and Social Insurance FundNone
Misclassification riskLow, statutory employmentLow, statutory employmentHigh, direction and control create employment run the risk check
Best forCleared engagements, small headcountEstablished local operationsindependent project work

Break-even rule of thumb: EOR fees begin to exceed the running cost of a Sudanese entity somewhere between 12 and 20 employees, though operational considerations usually dominate. See EOR vs Entity.

Not sure which model fits?
A GX specialist will cost EOR vs entity for your exact headcount, free, within two business days.
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Sources: reviewed 20 October 2026

How Employer of Record hiring works in Sudan

1 Assess operational feasibility and payment routingYou · before any commitment
2 Confirm the current contribution ceiling with the FundYou · before quoting
3 Submit employee and role detailsYou · same day
4 Eligibility and compliance reviewEOR · 3–5 days
5 Contract rate set deliberately, there is no statutory floorYou · at offer
6 Total-cost quotation including uninsured sick and maternity payEOR · 1–2 days
7 Draft Labour Act-compliant contractEOR · 3–5 days
8 You review and approve termsYou · 1–3 days
9 Employee signsEmployee · 1 day
10 Registration with the Sudan Taxation ChamberEOR · 1–2 weeks
11 Registration with the National Pension and Social Insurance FundEOR · 1–2 weeks
12 Contribution base configured to include allowancesEOR · 1 day
13 First payroll run; salary tax withheld and remittedEOR · monthly cycle
14 Sick and maternity pay provisioned separatelyEOR · ongoing
03 · Employer costs 2026

How much does it cost to employ someone in Sudan?

Direct answer

17% from the employer and 8% from the employee, both calculated on gross earnings including cost-of-living, travel and accommodation allowances.

Employer on-costs
17–22%

The published contribution ceiling cannot be relied on. The SSA programme description records maximum monthly earnings for contribution purposes of SDG 20,000 and a minimum of SDG 1,500.

Those figures predate the currency’s collapse. Average gross monthly salary was reported at roughly SDG 350,000 to 420,000 in early 2026, about twenty times the published ceiling.

Applied literally, the ceiling would reduce employer contributions on an average salary to a few hundred pounds a month, which is implausible. Either the ceiling has been revised without the published sources catching up, or it is being applied differently in practice. Confirm the current figure directly with the National Pension and Social Insurance Fund before configuring payroll.

Coverage is narrower than it first appears. Household workers, family labour, home-based workers, farmers, foresters and unpaid apprentices are excluded from the scheme. Separate systems exist for judges, military and police personnel.

Medical benefits are financed by a contribution of 6% of gross payroll.

Sources: reviewed 20 October 2026

2026 mandatory employer contributions

ContributionTotal rateEmployer share2026 capEffective cost
Social insurance, employer17%100% employerCeiling, confirmOn gross payroll including allowances
Social insurance, employee8%100% employeeCeiling, confirmSame inclusive base as the employer share
Medical benefits6%Of gross payrollCeiling, confirm4% deducted from employee; 6% paid by employer
Work injury and related≈1%–5%100% employerCeiling, confirmBrings reported load to 18%–22%
Sickness cash benefitEmployer liability; employer bears the total cost (no employee contribution)100% employerEmployer liability, not insured
Maternity cash benefitTotal cost100% employerEmployer liability, not insured
Voluntarily insured23%Self-fundedIncludes citizens working abroad
Self-employed25%Self-fundedDeclared earningsAlso finances work injury benefits
Published ceilingSDG 20,000Per monthFar below current salaries, confirm
Total mandatory employer cost17%–22%Ceiling, confirmPlus the full cost of sick and maternity pay

Worked example

Gross monthly salary SDG 400,000
Employer social insuranceSDG 68,000
Employee deductionSDG 32,000
If the ceiling appliedEmployer share would be SDG 3,400
That outcomeImplausible, confirm the current ceiling
Sick and maternity payAdditional, at the employer’s full cost
Total employer costSDG 468,000 · 17.0% above gross, uncapped basis

Sudan employer-cost calculator

Enter a gross monthly salary to see the breakdown.

Total monthly cost
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04 · Benchmarks by role

What does a real hire cost? Benchmarks by role

Direct answer

Employer cost is 17% of gross payroll, plus the full cost of statutory sick and maternity pay, which is not insured.

Indicative only. Currency instability means any converted figure dates quickly, and the reported average salary sits far above the published contribution ceiling.

Benchmarks are indicative only. The average gross monthly salary was reported at roughly SDG 350,000 to 420,000 in early 2026, but currency instability makes any converted figure short-lived.

Khartoum
Senior manager
Gross monthly salarySDG 1,200,000
Statutory contributionsSDG 204,000 · 17.0%
13th-month accrualPlus sick and maternity
Total monthly cost≈ SDG 1,404,000
Khartoum
Accountant
Gross monthly salarySDG 700,000
Statutory contributionsSDG 119,000 · 17.0%
13th-month accrualPlus sick and maternity
Total monthly cost≈ SDG 819,000
Port Sudan
Administrative officer
Gross monthly salarySDG 400,000
Statutory contributionsSDG 68,000 · 17.0%
13th-month accrualPlus sick and maternity
Total monthly cost≈ SDG 468,000
Kassala
Field coordinator
Gross monthly salarySDG 350,000
Statutory contributionsSDG 59,500 · 17.0%
13th-month accrualPlus sick and maternity
Total monthly cost≈ SDG 409,500
Want these numbers for your actual roles?
Send us your role list and locations — we’ll return a line-by-line Sudan cost proposal.
Request a Sudan proposal

Sources: Central Bank of Sudanreviewed 20 October 2026

How Sudan compares & employer on-costs in the region

SudanThis guide
17%
Plus employer-borne sick and maternity pay
South Sudan
17%
Same headline rate, separate institution
Egypt
≈ 23.25%
Social insurance on a capped base

Indicative 2026 statutory employer rates on typical professional salaries, before benefits and 13th-month customs. Full country data: hiring in South Sudanhiring in Egypt.

05 · Payroll, tax & 13th month

How do payroll, income tax and the 13th month work?

Direct answer

Monthly payroll, with registration required with both the Sudan Taxation Chamber and the National Pension and Social Insurance Fund.

Payroll runs monthly. Employers register with the Sudan Taxation Chamber for salary tax and the National Pension and Social Insurance Fund for contributions, two separate registrations before the first payroll run.

Salary tax is withheld at progressive rates and remitted monthly, with returns filed on a recurring basis. Confirm the current band structure rather than carrying forward a published schedule, since rates have moved with inflation.

Payslips should itemise the contribution base clearly, given that allowances form part of it.

Sources: reviewed 20 October 2026

2026 resident income tax brackets

Progressive salary tax withheld monthly. Confirm the current bands with the Taxation Chamber before configuring payroll.

BandRate
StructureProgressive salary tax withheld monthly
AdministrationSudan Taxation Chamber
FilingRecurring monthly remittance and returns
Inflation effectPublished bands date quickly
Confirm locallyVerify current bands before configuring payroll
06 · Labour law

What does Sudanese labour law require?

Direct answer

The governing statute is the Social Insurance Law of 2016. There is no national minimum wage, pay is set by agreement or custom.

There is no national minimum wage. Pay is determined by individual agreement or customary practice, which places the burden of setting a defensible rate on the employer.

The standard working week is 48 hours across 8-hour days. Overtime is compensated at 1.5 times the regular rate, subject to a maximum of 12 overtime hours per week.

Social insurance operates under the Social Insurance Law of 2016. The system traces back to a pensions ordinance of 1919 and earlier social insurance legislation of 1974.

Sources: reviewed 20 October 2026

Contracts & probation

Contracts should record pay, hours, leave, notice and termination terms, and should state the contribution base explicitly given that allowances are included.

Because there is no statutory minimum wage, the contract rate carries more weight than in most markets, there is no floor to fall back on.

Register with both authorities before the first payroll run.

Working hours & overtime

The standard week is 48 hours over 8-hour days, with overtime at 1.5 times normal pay capped at 12 hours a week.

Overtime and allowances both enter the contribution base, so additional hours raise the social insurance charge as well as the wage bill.

Where the ceiling applies, its current level determines whether that is true in practice, another reason to establish the figure before relying on a cost model.

Annual leave

TenurePaid annual leave
Annual leaveStatutory entitlement under the Labour Act
Working week48 hours across 8-hour days
Overtime1.5 times normal pay, capped at 12 hours weekly
Minimum wageConfirm the current rule with your GX adviser
Sick payEmployer liability at the total cost
EncashmentAccrued leave settled on separation

Public holidays

Sudan observes national holidays alongside Islamic dates that follow the lunar calendar and shift each year relative to the Gregorian calendar used for payroll.

Sudan observes national holidays alongside Islamic dates that follow the lunar calendar and shift each year. Dates are set out below.

HolidayDate (2026)
Independence Dayعيد الاستقلالThu 1 Jan
Coptic Christmasعيد الميلاد القبطيWed 7 Jan
Eid al-Fitrعيد الفطرFri 20 Mar, subject to moon sighting
Eid al-Adhaعيد الأضحىWed 27 May, subject to moon sighting
Islamic New Yearرأس السنة الهجريةWed 17 Jun, subject to moon sighting
Prophet’s Birthdayالمولد النبويTue 25 Aug, subject to moon sighting
Coptic Easterعيد الفصح القبطيSun 12 Apr
Revolution Dayثورة ديسمبرSat 19 Dec

Family & sick leave

Direct answer

Cash sickness and maternity benefits are employer liability at the total cost. Only medical benefits are funded through insurance.

The critical structural point is that sickness and maternity cash benefits are employer liability at the total cost. They are not funded by the insurance contribution, the employer pays them directly and in full.

Cash sickness benefit requires the employee to have been employed for at least three consecutive months before the incapacity began, supported by a medical certificate from a registered practitioner.

Cash maternity benefit requires at least six months of employment.

Medical benefits, by contrast, are financed through social insurance at 10% of salary (4% from the employee and 6% from the employer) and require a minimum number of contributions.

Eligible dependants include a spouse and sons under the age of 18.

Any cost model that treats sick pay as insured will understate the employer’s exposure.

LeaveEntitlementPay
Sickness cash benefitThree consecutive months of employmentPlus a registered medical certificate
Maternity cash benefitSix months of employmentEmployer bears the total cost
Medical benefitsFormal sector: 10% of salary, 4% from the employee and 6% from the employer, deducted at sourceFree healthcare covering more than 900 diagnostic, therapeutic and surgical services
Eligible dependantsConfirm the current rule with your GX adviser
Excluded workersHousehold, family and home-based labourAlso farmers, foresters and apprentices
Separate systemsJudges, military and policeOutside the general scheme
Voluntary insurance23% of earningsOpen to citizens working abroad
Self-employed25% of declared earningsAlso finances their work injury cover
Contribution baseIncludes allowancesCost-of-living, travel and accommodation

Termination, notice & severance

Termination follows the Labour Act, with notice and final pay set by statute and contract.

Final pay including accrued leave is due on separation and must be reflected in the contribution and salary tax remittance for the period.

Given the absence of a statutory minimum wage, contractual terms carry the weight in any dispute over final entitlements.

07 · Work permits & visas

How do work permits and visas work in Sudan?

Work authorisation for foreign nationals is employer-sponsored; confirm current requirements before committing to a start date.

Voluntary coverage is available to Sudanese citizens working abroad, at the voluntarily insured rate of 23%.

Movement restrictions and banking disruption arising from the conflict affect practical onboarding more than the immigration framework does.

RouteWho it fitsKey criteriaNotes
Work authorisationForeign nationalsEmployer-sponsoredConfirm current requirements
Citizens abroadSudanese nationals overseasVoluntary coverage at 23%Optional continuation of cover
Operational feasibilityAll foreign employersOutside payroll complianceRequires separate assessment

Sources: reviewed 20 October 2026

08 · Compliance risks

What are the main compliance risks when hiring in Sudan?

Direct answer

The main risks are the obsolete published ceiling, confusing Sudan with South Sudan, and treating sick and maternity pay as insured when it is not.

Relying on the published ceiling is the most likely costing error. At SDG 20,000 a month it sits roughly twenty times below the reported average salary. Confirm it directly rather than building it into a model.

Confusing Sudan with South Sudan is the second. Both publish 17% employer and 8% employee rates, but they are separate countries with separate institutions and separate legislation.

Treating sick and maternity pay as insured is the third. Both are employer liability at the total cost.

Note also that allowances form part of the contribution base; that broad categories of worker are excluded from the scheme entirely; and that there is no statutory wage floor.

Sources: reviewed 20 October 2026

Contractor misclassification risk check

Answer for the Sudan-based person you currently pay as a contractor. Indicative only — not legal advice.

01 Does the worker set their own hours and method of working?
02 Do they work for other clients, or is this their only source of income?
03 Do they provide their own equipment and workspace?
04 Are they paid against invoices for output, rather than a fixed monthly amount?
05 Can they send a substitute to do the work?
06 Do they carry their own commercial risk, including the cost of correcting defects?
07 Are they registered and contributing as a self-employed person at 25%?
08 Is the engagement for a defined project with an end point, rather than open-ended?
Awaiting answers
Answer every question for a risk read-out.

Compliant onboarding checklist

Assess operational feasibility and payment routing before anything else.

Where an engagement proceeds, confirm the current contribution ceiling with the Fund, register with both the Taxation Chamber and the Social Insurance Fund, include allowances in the contribution base, and provision separately for sick and maternity pay.

Set the contract rate deliberately, there is no statutory minimum to default to.

✓Assess operational feasibility and payment routing first
✓Confirm the current contribution ceiling with the Fund
✓Register with both the Taxation Chamber and the Social Insurance Fund
✓Configure the contribution base to include allowances
✓Provision separately for sick and maternity pay at full cost
✓Set the contract rate deliberately, there is no statutory floor
✓Verify the worker is not in an excluded category
✓Confirm current salary tax bands rather than carrying one forward
Already paying a Sudan contractor?
Get a confidential compliance review and a conversion plan — before an audit forces one.
Book a compliance review
09 · FAQ

Hiring in Sudan & frequently asked questions

Employer social insurance is 17% of gross payroll, with reported total load of 18% to 22% once work injury cover is added, plus the full cost of statutory sick and maternity pay, which is not insured.
8% of gross monthly earnings, on the same base as the employer share.
Gross pay including cost-of-living, travel and accommodation allowances. Structuring a package around allowances does not reduce the charge.
A published one exists at SDG 20,000 a month, but it sits roughly twenty times below the reported average salary. Confirm the current figure with the Fund before relying on it.
It predates the currency’s collapse. Applied literally it would cap employer contributions on an average salary at 17% of the SDG 20,000 monthly ceiling, which is implausible.
The employer, at the total cost. Cash sickness benefit is an employer liability rather than an insured benefit.
At least three consecutive months of employment before the incapacity began, supported by a medical certificate from a registered practitioner.
Also employer liability at the total cost, requiring at least six months of employment.
Medical benefits are financed through social insurance at 10% of gross payroll (4% from the employee and 6% from the employer), subject to a minimum contribution record. The cash benefits are not.
No. Sudan has no national minimum wage, pay is determined by individual agreement or customary practice, which puts the burden of setting a defensible rate on the employer.
48 hours a week across 8-hour days. Overtime is paid at 1.5 times the regular rate, capped at 12 overtime hours per week.
No. Household workers, family labour, home-based workers, farmers, foresters and unpaid apprentices are excluded. Judges, military and police have separate systems.
25% of monthly declared earnings, which also finances their work injury benefits. Voluntarily insured persons pay 23%.
Yes. Voluntary coverage is available to citizens of Sudan working abroad, at the voluntarily insured rate.
Two places. The Sudan Taxation Chamber for salary tax and the National Pension and Social Insurance Fund for contributions, both before the first payroll run.
Progressive, withheld monthly. Confirm the current band structure rather than carrying forward a published schedule, since rates have moved with inflation.
No, and this matters. They are separate countries with separate institutions and legislation, but both publish headline rates of 17% employer and 8% employee, which makes cross-contamination between guides very easy.
The Social Insurance Law of 2016. The system traces back to a pensions ordinance of 1919 and social insurance legislation of 1974.
That is the threshold question. Sudan has been in armed conflict since April 2023, with severe disruption to banking, movement and infrastructure. Assess feasibility, payment routing and duty of care separately.
Relying on the published ceiling. After that, confusing Sudan with South Sudan, and treating sick and maternity pay as insured when the employer bears both in full.
Take this guide with you (PDF)

The full 2026 Sudan hiring guide — rates, tables and checklists — formatted for sharing with your finance and legal teams.

Sources: reviewed 20 October 2026

10 · Glossary

Terms used on this page

NPSIF
The National Pension and Social Insurance Fund.
Taxation Chamber
The authority administering salary tax.
Social Insurance Law 2016
The governing statute for contributions.
Contribution base
Gross pay including cost-of-living, travel and accommodation allowances.
Published ceiling
SDG 20,000 a month, far below current salaries.
Employer liability benefit
A benefit the employer pays in full rather than one that is insured.
Cash sickness benefit
Employer-borne, after three consecutive months of employment.
Cash maternity benefit
Employer-borne, after six months of employment.
Voluntarily insured
Persons contributing 23%, including citizens working abroad.
Excluded categories
Household, family, home-based, farming and forestry workers.
South Sudan
A separate country with the same headline rates.
No statutory minimum
Pay set by individual agreement or custom.
Misclassification
Engaging as a contractor someone the Labour Act treats as an employee.

Sources: reviewed 20 October 2026

11 · Sources & methodology

How this guide is compiled and verified

Figures come from official Sudan government sources and intergovernmental bodies where we could confirm them. Items marked “confirm with your GX adviser” have not been confirmed against an official source. This guide was last reviewed on 20 October 2026, and is next scheduled for review in January 2027, or sooner if rates change.

  1. Central Bank of Sudan — Currency and exchange rate context for salary modelling
  2. National Health Insurance Fund (statutory) — Health insurance payroll deduction: 10% of gross wage, 4% employee and 6% employer. Not social insurance or NSSF contributions.
  3. Ministry of Justice — Ministry homepage and a link to the laws.moj.gov.sd legislation database. No contribution or labour-hours text found on the pages I read.
  4. Government of Sudan portal — General government news. No contribution or labour-hours text found.
  5. ISSA Country profile: Sudan (policies as of 1 July 2022) — Sickness cash benefit; Maternity cash benefit; Excluded workers; Separate systems; Voluntary insurance; Self-employed
  6. ILO (International Labour Organization) — Work permit: Only a small share of migrants in Sudan work in regular status; Ministry of Labour and Administrative Reform issues work permits (29,000 legal migrant workers in 2017)
  7. International Labour Organization — Law / stat: Medical benefits: Formal sector: 10% of salary, 4% from the employee and 6% from the employer, deducted at source
  8. World Bank Open Data (population) — Population, total (2025)
  9. dol.gov (annual leave and public holidays) — Official source for: annual leave and public holidays
  10. tax.gov.sd (income tax and payroll tax) — Official source for: income tax and payroll tax
  11. mol.gov.ss (labour law and ministry of labour) — Official source for: labour law and ministry of labour
  12. guides.loc.gov (official gazette and legislation portal) — Official source for: official gazette and legislation portal
  13. ssa.gov (social security contributions) — Official source for: social security contributions
  14. World Bank (statistics office and central bank) — Official source for: statistics office and central bank
  15. uscis.gov (work permits and immigration) — Official source for: work permits and immigration

Read our editorial policy, corrections policy and CountryPedia methodology.

Sources: reviewed 20 October 2026

Employer costs in other Sudanese pound countries

Ready to hire in Sudan?

GX can advise on contract, payroll and social insurance obligations, but operational feasibility, payment routing and duty of care during the ongoing conflict require separate assessment before any engagement proceeds.

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