Employer of Record in Liberia
Liberia's Decent Work Act of 2015 sets a 48-hour week, up to four weeks of annual leave and four weeks' notice after a year of service. The employer pays 6% to NASSCORP and the employee 4%. Each guide below takes one layer. For companies hiring in Liberia, 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.
· Liberia guide
Photo: Jacob Kpehe on Unsplash
- The Decent Work Act of 2015 replaced the old labour laws. It repealed Title 18 of the Executive Law and the Labour Practices Law, so a guide that cites either is describing repealed law.
- Social security is one scheme with two parts. NASSCORP collects 4% from the employer and 4% from the employee for pensions, and 2% from the employer for injury cover.
- The tax table is in Liberian dollars. The Revenue Code states its amounts in Liberian dollars and lets tax be paid in US dollars at the Central Bank's rate on the day.
Liberia's Decent Work Act sets a 48-hour week, annual leave that rises from one week to four weeks with service, and four weeks' notice after a year. Severance is four weeks' pay for each completed year, but only where the job ends for economic reasons.
Employee income tax is nil up to LRD 70,000 a year, then 5%, 15% and 25% in bands. The employer withholds it and also deducts 4% for NASSCORP, to which it adds 6% of its own.
Teamed runs payroll, contracts and compliance for your Liberia hire. This page is the map. Each guide below is the detail.
How does Teamed handle Liberia hiring for you?
Teamed checks the route for your Liberia hire and runs payroll, contracts and compliance from $599 per employee per month, with zero FX markup in any currency.
Payroll, the written terms and the local rules run on one platform.
Real HR and legal experts manage every Liberia hire, and a designated person runs your first hire from signed terms to first payslip. There is no setup fee. Employer costs pass through at cost, itemised on every invoice.
The Decent Work Act presumes that a person who works under another person's control, or depends on them economically, is an employee whatever the contract says. Teamed's experts check that before the first offer.
A Liberia contractor who becomes an employee keeps their record, and the same employee can graduate to your own Liberia entity later. Run the Crossover Calculator to see the month the model flips. EOR is the right model for a first Liberia hire, until it isn't.
How much does it cost to hire an employee in Liberia in 2026?
A Liberia hire costs gross pay plus 6% of gross pay to NASSCORP, plus the leave, sick pay, overtime and severance the Decent Work Act sets.
Income tax and the employee's 4% are withheld from the employee's pay, not added on top.
The 6% is 4% for the National Pension Fund and 2% for the Employment Injury scheme. We found no earnings ceiling in the Act or the 2023 Regulations.
Teamed's Liberia 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.
Do you need a Liberia company to hire employees in Liberia?
Not necessarily. An employer of record can be the legal employer and run payroll and contracts from day one.
Your own entity can cost less as you grow, but the crossover moves with your fee, your entity quote and your growth, so run the Crossover Calculator for your own number.
Hiring directly means taking on the employer's duties yourself: NASSCORP registration, tax withholding, a work permit for every non-citizen and the Decent Work Act's rules on hours, leave and termination. 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. You progress from contractor to EOR to your own Liberia entity on one platform under Teamed's Graduation Model.
What changed in Liberia employment and tax law recently?
NASSCORP issued new General Regulations in 2023 that replaced those of 2018, and a Tax Amendment Act was published on 1 April 2026.
The Decent Work Act itself dates from 2015, and we found no enacted amendment.
The Revenue Authority's April 2026 notice on the Tax Amendment Act describes changes to the goods and services tax and to tax administration, not to the personal income tax bands. We found no change to the bands and we confirm them before the first payslip.
The Decent Work Act sets a minimum wage of US$0.68 an hour, or US$5.50 a day, for formal sector workers, and US$0.43 an hour, or US$3.50 a day, for domestic and casual workers. A minimum wage order published in the Official Gazette takes effect from publication, and a contract term that pays less than the fixed rate is void. We read the Act, not any later order, so we confirm no newer order applies to your sector before we quote an offer.
What leave and benefits must you give Liberia employees?
Annual leave is one week in the first 12 months, rising to four weeks at 60 months of service.
Sick leave is 10 days a year on ordinary pay, and maternity leave is at least 14 weeks paid by the employer.
Paternity leave is five days without pay, and care leave and bereavement leave are five days each a year. Public holidays are paid days off, and we confirm the list before the first payslip.
The hiring guide sets out each rule.
What are payroll taxes in Liberia in 2026?
Income tax is nil up to LRD 70,000 a year, then 5% to LRD 200,000, 15% to LRD 800,000 and 25% above that.
The employer withholds it and remits it within 10 days after the end of the month.
NASSCORP is separate: the employer adds 6% and deducts 4% of gross pay each month. The tax and payroll guide has the calculation and worked examples.
How do you terminate an employee in Liberia?
After probation, notice is in writing and runs from one week to four weeks, depending on service. An open-ended contract needs a cause: capacity, conduct or the operational needs of the business.
Severance of four weeks' pay for each completed year applies where the job ends for economic reasons.
Grave misconduct allows immediate termination without notice. An employee can complain to the Ministry of Labour within six months, and the Ministry or court must order reinstatement unless the employer proves one of two narrow exceptions.
The termination guide covers notice, redundancy steps and remedies.
What should you know before hiring in Liberia?
Two things catch employers out. A person who works under your control is presumed to be an employee whatever the contract says, and any guide that predates 2015 is out of date.
Both change what a Liberia offer costs.
Check the route before you sign. Liberia licenses recruiters under section 44.1 of the Decent Work Act, and section 44.2(b) lets the Minister make regulations for temporary work agencies. We found no rule that stops a company employing people who work for another business, but we have not read any regulations made under section 44.2(b). Our experts check the right employment route for your hire before any contract is signed.
Check the minimum wage before you quote. The Decent Work Act sets a minimum wage of US$0.68 an hour, or US$5.50 a day, for formal sector workers, and US$0.43 an hour, or US$3.50 a day, for domestic and casual workers. A minimum wage order published in the Official Gazette takes effect from publication, and a contract term that pays less than the fixed rate is void. We read the Act, not any later order, so we confirm no newer order applies to your sector before we quote an offer.
Frequently asked questions
How much does it cost to hire an employee in Liberia?
Plan on gross pay plus 6% of gross pay to NASSCORP, made up of 4% for pensions and 2% for injury cover, plus the leave, sick pay and severance the Decent Work Act sets. Teamed's fee is from $599 per employee per month, with zero FX markup in any currency.
Can a company hire in Liberia without its own entity?
Often, yes, through an employer of record, which runs payroll, contracts and compliance while you direct the work. 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.
What is the minimum wage in Liberia in 2026?
The Decent Work Act sets US$0.68 an hour, or US$5.50 a day, for formal sector workers, and US$0.43 an hour for domestic and casual workers. A later order published in the Gazette would replace it, so we confirm none applies before we quote.
What are the statutory notice periods in Liberia?
After probation, at least one week under three months of service, two weeks to six months, three weeks to a year and four weeks after a year. Notice is in writing, and the employer can pay money in place of it.
How is severance calculated in Liberia?
Four weeks of pay for each completed year of service, where the employment ends for economic reasons. We found no severance clause for a dismissal for capacity or conduct.
How much annual leave do employees get in Liberia?
One week in the first 12 months, two weeks at 24 months, three weeks at 36 months and four weeks from 60 months. Rest days and public holidays do not count as leave.
Liberia gives you a 48-hour week, leave that grows to four weeks and a severance rule that applies only where the job ends for economic reasons.
Most of the surprises come from a contract that looks like a contractor's but reads like an employee's, or from a guide that predates the 2015 Act.
Read the guide for the layer you are on before the first offer goes out, not after the first payslip.
Looking for a job in Liberia yourself? Teamed does not hire people directly. Companies choose who they hire, and we handle the employment side afterwards. Here is why we cannot help with your search.
