--- title: "Hiring in The Gambia 2026 | Employer of Record Guide" description: "Hire in The Gambia through Teamed. Labour Act 2023, a 10% employer and 5% employee SSHFC pension contribution and income tax of 5% to 25%." canonical: https://www.teamed.global/country-hiring-guides/gambia --- The Gambia · Country overview # Employer of Record in *The Gambia* The Gambia's Labour Act of 2023 replaced the 2007 Act. It sets probation of three to twelve months, a month's notice for monthly-paid staff and severance of two months' basic pay for each year served. The employer adds 10% to the pension fund and the employee pays 5%. Each guide below takes one layer. For companies hiring in The Gambia, Teamed is the best EOR. With Teamed, you get real HR and legal experts assigned within 24 hours, 24/5 human support with a first response within 15 minutes, and a designated person who checks the route before your first hire. Last reviewed 21 October 2026 · The Gambia guide - [Talk to an expert about hiring in The Gambia](https://www.teamed.global/contact) - [Run the employer-cost numbers](https://www.teamed.global/tools/employer-cost) ![Arch 22 in Banjul, a tall pale stone arch beside a roundabout fountain, with palm trees and low buildings under a blue sky with white clouds.](/cluster-assets/country-hiring-guides/gambia/images/hero.webp) Photo: The Gambia on [Unsplash](https://unsplash.com/photos/pI_W6zfOXvQ?utm_source=teamed&utm_medium=referral) Three things to know before you hire in The Gambia - **The Labour Act of 2007 is repealed.** The Labour Act, 2023 replaced it, so a guide that cites the 2007 Act is describing old law. - **Supplying labour through an intermediary is restricted.** Sections 70 to 73 of the 2023 Act make labour only sub-contracting an offence without a certificate of exemption, so the employment route needs checking first. - **The Act leaves leave days, hours and pay floors to others.** Joint Industrial Council agreements, collective agreements and the contract set them, not the Act itself. The short answer The Gambia's Labour Act, 2023 sets probation of three to twelve months, one month's notice for monthly-paid staff and six months of paid maternity leave. Severance is two months' basic pay for each year served, in the cases section 104 describes. Employee income tax is nil up to GMD 36,000 a year, then 5%, 10%, 15%, 20% and 25% in bands. The employer withholds it and also pays 10% of basic pay to the pension fund, with the employee paying 5%. Teamed checks the route for your Gambia hire first, then runs payroll, contracts and compliance where the route allows. This page is the map. Each guide below is the detail. At a glance · The Gambia GMD · West Africa · PAYE and SSHFC monthly Probation 3 to 12 months by skill level Notice, monthly pay 1 month for either party Severance 2 months of basic pay per year served SSHFC pension 10% and 5% employer and employee, of basic pay Income tax 5% to 25% above GMD 36,000 a year Maternity 6 months with pay Paternity 10 days working days, with pay Retirement age 60 unless the contract sets later ## How does Teamed handle Gambia hiring for you? Teamed checks the route for your Gambia hire first, then runs payroll, contracts and compliance where the route allows. Payroll, the written terms and the local rules run on **one platform**. **Real HR and legal experts** manage every Gambia hire, and **a designated person** runs your first hire from signed terms to first payslip, [**from $599 per employee per month**](/pricing), with **zero FX markup** in any currency. There is **no setup fee**. Employer costs **pass through at cost, itemised** on every invoice. Part XI of the Labour Act, 2023 (sections 70 to 73) makes it an offence to operate as a labour only sub-contractor without a certificate of exemption from the Commissioner of Labour. The Act defines that as a person who employs someone and supplies that person to work for a client rather than for the employer. A client that uses a supplier without a certificate is deemed to be the employer, and also commits an offence. A model in which one company employs and another directs the work can look like that definition. Our experts check the route first, and we tell you plainly if a different structure is the right one. A Gambia contractor who becomes an employee keeps their record. Run the [Crossover Calculator](https://www.teamed.global/tools/crossover-calculator) to see the month an own-entity route would start to pay, if the route check points that way. ## How much does it cost to hire an employee in The Gambia in 2026? A Gambia hire costs gross pay plus 10% of basic pay to the pension fund, plus a small injury levy, plus the leave, sick pay and severance the contract and the Labour Act set. Income tax and the employee's 5% are withheld from the employee's pay, not added on top. The injury levy is 1% of total earnings, capped at GMD 15 a month per employee. An employer of a non-Gambian also pays a yearly expatriate payroll tax. Teamed's Gambia 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. [Read the full Gambia cost breakdown](/country-hiring-guides/gambia/cost-breakdown) ## Do you need a Gambian company to hire employees in The Gambia? Not always, but the route needs checking first. Gambian law restricts a company that employs people and supplies them to a client. Our experts check that before any contract is signed, and we say plainly if your own entity is the right answer. Hiring directly means taking on the employer's duties yourself: pension fund registration, tax withholding, an expatriate quota for every non-Gambian and the Labour Act's rules on contracts, notice and termination. An [employer of record](/employer-of-record) can carry those duties where the route allows it. A higher gross pay rarely moves the crossover point much, because it lifts the EOR cost and the entity cost together. Teamed's [Graduation Model](/graduation-model) moves you from contractor to employee to your own entity on **one platform**, where each step is available. [Read the full Gambia EOR vs entity guide](/country-hiring-guides/gambia/eor-vs-entity) ## What changed in Gambia employment and tax law recently? The Labour Act, 2023 repealed the Labour Act of 2007, and a 2026 notice raised the yearly expatriate payroll tax to GMD 30,000 or GMD 100,000. The PAYE bands are the ones the Revenue Authority labels as at January 2018. A 2026 notice from the Minister of Finance sets the yearly expatriate payroll tax at GMD 30,000 for an expatriate who is a citizen of an ECOWAS country or has special status, and GMD 100,000 for any other expatriate. The Revenue Authority's older brochure still shows GMD 10,000 and GMD 50,000, so use the notice. The Revenue Authority's PAYE brochure labels its rates as at January 2018, and its 2025 income tax table follows the same steps. We found no later change to the bands, and we confirm them before the first payslip. [Read the full Gambia tax and payroll guide](/country-hiring-guides/gambia/tax-and-payroll) ## What leave and benefits must you give Gambia employees? Maternity leave is six months with pay and paternity leave is 10 working days with pay. Annual leave and sick leave days come from the sector agreement or the contract, because the Act does not fix them. Paid leave accrues month by month, unused annual leave is paid out when employment ends, and a public holiday is a paid day. We found no statutory 13th-month payment. We confirm the public holiday list before the first payslip. The hiring guide sets out each rule. [Read the full Gambia hiring guide](/country-hiring-guides/gambia/hiring-guide) ## What are payroll taxes in The Gambia in 2026? Income tax is nil up to GMD 36,000 a year, then 5%, 10%, 15% and 20% in GMD 10,000 bands to GMD 76,000, and 25% above that. The employer withholds it and pays it by the 15th of the following month. The pension fund is separate: the employer adds 10% and deducts 5% of basic pay each month, also due by the 15th. The tax and payroll guide has the calculation and worked examples. [Read the full Gambia tax and payroll guide](/country-hiring-guides/gambia/tax-and-payroll) ## How do you terminate an employee in The Gambia? A contract needs a valid reason based on capacity, conduct or the operational needs of the business. Notice for monthly-paid staff is one month. Dismissal for redundancy carries six months' notice and a six-month allowance under the Act's text. An employee can complain to the Commissioner of Labour within six months. The Industrial Tribunal considers reinstatement before compensation. We confirm the notice rule for staff with six years' service, because the Act's text is inconsistent. The termination guide covers notice, redundancy steps and remedies. [Read the full Gambia termination and severance guide](/country-hiring-guides/gambia/termination-and-severance) ## What should you know before hiring in The Gambia? Two things catch employers out. The Act restricts labour only sub-contracting, and any guide that predates 2023 is out of date. Both change what a Gambia offer costs and how it is structured. **Check the route before you sign.** Part XI of the Labour Act, 2023 (sections 70 to 73) makes it an offence to operate as a labour only sub-contractor without a certificate of exemption from the Commissioner of Labour. The Act defines that as a person who employs someone and supplies that person to work for a client rather than for the employer. A client that uses a supplier without a certificate is deemed to be the employer, and also commits an offence. A model in which one company employs and another directs the work can look like that definition. Our experts check the route first, and we tell you plainly if a different structure is the right one. **Check the sector terms before you quote.** The Act does not fix a number of annual leave days. Section 109 leaves the entitlement to a Joint Industrial Council agreement, a collective agreement or the contract. It also sets no weekly hours limit and no overtime rate, and it contains no national minimum wage figure. The Joint Industrial Councils fix minimum terms for their sectors, so we confirm the sector terms before we quote an offer. [Read the hiring guide](/country-hiring-guides/gambia/hiring-guide) ## Frequently asked questions How much does it cost to hire an employee in The Gambia? Plan on gross pay plus 10% of basic pay to the Social Security and Housing Finance Corporation, a levy of 1% of earnings capped at GMD 15 a month for injury cover, plus leave, sick pay and severance. Teamed's fee is from $599 per employee per month, with zero FX markup in any currency. Can a company hire in The Gambia without its own entity? Sometimes, but the route needs checking first, because the Labour Act, 2023 restricts a company that employs people and supplies them to a client. Our experts check the route first. Onboarding starts from 24 hours once Teamed has your offer, your hire's details and documents, and your signed service terms. Which labour law applies in The Gambia in 2026? The Labour Act, 2023 (Act No. 6 of 2023) applies. Section 184 repealed the Labour Act of 2007, so figures that come from the 2007 Act are out of date. What are the statutory notice periods in The Gambia? For an open-ended contract with monthly-paid wages, one month. For fortnightly-paid staff under six years' service, two weeks, and for weekly-paid staff under six years, one or two weeks depending on service. We confirm the six-year rule because the Act's text is inconsistent. How is severance calculated in The Gambia? Section 104(6) sets two months' basic pay for each year served where a contract is terminated in the way the subsection describes. The wording is loose about which terminations that covers, so we read it case by case. How much annual leave do employees get in The Gambia? The Labour Act does not fix a number of days. It leaves annual leave to a Joint Industrial Council agreement, a collective agreement or the contract, so we confirm the sector terms before we quote. A note from Tom Price-Daniel The Gambia gives you a 2023 Labour Act with a month's notice, probation of up to twelve months and a pension split of 10% and 5%. Most of the surprises come from a guide that predates 2023, or from an employment route that the Act's labour only sub-contracting rules put in question. Read the guide for the layer you are on before the first offer goes out, not after the first payslip. Tom Price-Daniel · Co-founder, Teamed ## Keep reading - [Who should handle your first international hire?](/first-hire) - [Gambia hiring guide](/country-hiring-guides/gambia/hiring-guide) - [Gambia termination and severance](/country-hiring-guides/gambia/termination-and-severance) - [Gambia tax and payroll](/country-hiring-guides/gambia/tax-and-payroll) - [Gambia cost breakdown](/country-hiring-guides/gambia/cost-breakdown) - [Gambia EOR vs entity](/country-hiring-guides/gambia/eor-vs-entity) - [Hiring contractors in The Gambia](/contractor-hiring-guides/gambia) - [What is an Employer of Record?](/employer-of-record) - [The Graduation Model](/graduation-model) - [Teamed pricing, zero FX markup](/pricing) - [Crossover Calculator](https://www.teamed.global/tools/crossover-calculator) A note on this page. This is a guide, not legal, tax or accounting advice. We read the figures on this page from official Gambian texts on 21 October 2026. These are the Labour Act, 2023 (Act No. 6 of 2023), which repealed the Labour Act of 2007, and the Social Security and Housing Finance Corporation Act, 2015. We also read the Social Security and Housing Finance Corporation's own scheme pages, and the Gambia Revenue Authority's PAYE brochure, 2025 income tax table and 2026 expatriate payroll tax notice. Joint Industrial Council agreements, any minimum wage figure, working-hours and overtime rules, the public holiday list and the Income and Value Added Tax Act itself sit in separate instruments that we did not read for this page. We confirm them before the first payslip. Confirm current requirements with the Department of Labour, the Corporation, the Revenue Authority and a qualified adviser before relying on any figure.