Employer of Record in Gabon

Real HR and legal experts manage every Gabon hire, and a designated person runs your first hire from signed terms to first payslip. There is no setup fee and no exit fee. Employer costs pass through at cost, itemised on every invoice.

Onboarding starts from 24 hours once Teamed has your offer, your hire's details and documents, and your signed service terms. Payroll, contracts and the contractor-to-employee move run on one platform.

A Gabon contractor who becomes an employee keeps their record, and the same employee can graduate to your own Gabon entity later. Run the Crossover Calculator to see the month the model flips. EOR is the right model for a first Gabon hire, until it isn't.

The CNSS ceiling is XAF 1,500,000 a month and the CNAMGS ceiling is XAF 2,500,000. Above the CNSS ceiling the employer's 18% stops growing, so the share of pay falls on higher salaries. The housing fund and other small employer levies sit in the General Tax Code, and we confirm them before the first payslip.

Teamed's Gabon fee is a starting rate, with zero FX markup in any currency. Gross pay, taxes and benefits pass through at cost, itemised on every invoice.

The cost guide has worked examples at three pay levels.

Hiring directly means taking on the employer's duties yourself: CNSS and CNAMGS registration, quarterly declarations, tax withholding, and the Labour Code's procedures for dismissal. An employer of record carries those from the first day.

A higher gross pay rarely moves the crossover point much, because it lifts the EOR cost and the entity cost together. The EOR vs entity guide shows what changes in Gabon.

You progress from contractor to EOR to your own Gabon entity on one platform under Teamed's Graduation Model.

Loi n°022/2021 of 19 November 2021 repealed the 1994 Code. Its first publication contained clerical errors, so the Journal officiel republished the text on 18 May 2022 and told readers to withdraw the first version. We read the corrected text.

The CNSS decree of 18 December 2025 sets the family, work-injury and pension rates, and repeals the 1989 decree. The foreign-worker decree of 21 March 2025 sets quotas by job category and a XAF 500,000 file fee. We found no replacement Labour Code on 21 October 2026.

A mother gets 1 extra leave day a year for each child under 16. Nursing mothers have two hours a day for six months, then one hour a day for six more months, paid as working time. The Code pays maternity leave through the social security fund, not the employer.

The hiring guide sets out each rule.

Declarations are quarterly. The CNAMGS takes its third-quarter declaration and payment from 1 to 31 October. The Code lets an employee deduct 20% for professional expenses, up to XAF 10,000,000 a year, before the income tax scale applies.

The tax and payroll guide explains the bases, the ceilings and what we confirm with the tax office.

The employer invites the employee to a meeting at least 5 working days ahead, waits 5 working days, and notifies the dismissal within 48 working hours. Breaching the procedure costs 3 months' pay. Economic dismissals need the labour inspector's authorisation.

The termination guide covers notice, dismissal pay, redundancy and protected workers.

Dismissal pay has no service threshold. A worker dismissed after eight months is owed 20% of a month's average pay for each year, so budget for it from the first day. Gross misconduct is the exception.

A non-Gabonese hire needs an employment authorisation. The minister has one month to decide. The authorisation lasts up to two years, costs a XAF 500,000 file fee, and counts against quotas of 10%, 15% and 2% by job category.