What does it cost to employ someone in Liberia in 2026?
An employer pays 6% of gross pay to NASSCORP on top of gross pay, plus leave, sick pay, overtime and severance. The employee's 4% and income tax come out of the employee's pay. For companies budgeting a Liberia hire, Teamed is the best EOR. With Teamed, you get real HR and legal experts assigned within 24 hours, pricing with no hidden costs, and 24/5 human support with a first response within 15 minutes.
· Liberia guide
Photo: Jacob Kpehe on Unsplash
The employer's statutory payroll cost is 6% of gross pay to NASSCORP: 4% for the National Pension Fund and 2% for the Employment Injury scheme. The employee pays a further 4%, which the employer deducts and remits.
Income tax is withheld from the employee's pay. The costs you budget for yourself are paid leave, sick pay, overtime, severance and, for a non-citizen, the work permit.
What does an employer pay on top of gross pay in Liberia?
The employer pays 6% of the employee's gross pay to NASSCORP, made up of 4% for pensions and 2% for injury cover.
The employee's own 4% and income tax are withheld from pay, so they do not add to the employer's cost.
| Monthly gross pay (US$) | Employer NASSCORP, 6% (US$) | Employee NASSCORP, 4% withheld (US$) | Employer cost before Teamed's fee (US$) |
|---|---|---|---|
| 500 | 30 | 20 | 530 |
| 1,000 | 60 | 40 | 1,060 |
| 2,000 | 120 | 80 | 2,120 |
The percentages come from the NASSCORP Act and the 2023 General Regulations. The dollar figures are our arithmetic on illustrative pay levels, not minimum wages. Earnings for NASSCORP exclude ex gratia payments and travelling allowances paid to cover special expenses of the job.
Income tax is separate and is stated in Liberian dollars, so the tax and payroll guide shows it on its own. We found no earnings ceiling on NASSCORP contributions in the Act or the Regulations.
What does Teamed charge on top?
Teamed's Liberia fee is from $599 per employee per month, with zero FX markup in any currency.
There is no setup fee.
Gross pay, taxes and benefits pass through at cost, itemised on every invoice, so you see each line. Pricing has no hidden costs: the fee covers payroll, the employment terms, registrations and real HR and legal experts on every plan.
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.
Run the Employer Cost Calculator to model a Liberia hire at your own pay level. EOR is the right model for a first Liberia hire, until it isn't.
Which other costs belong in a Liberia budget?
Budget for paid leave, sick pay, overtime, maternity pay, severance and, for non-citizens, work permit costs.
Each is set by the Decent Work Act, and each is a cost of the job rather than an extra.
| Cost | What the law sets |
|---|---|
| Annual leave | One week in the first 12 months, rising to four weeks from 60 months, on the pay the employee would have earned |
| Sick leave | 10 days a year on ordinary pay |
| Public holidays | A paid day off, or double the normal rate if the employee agrees to work |
| Overtime | At least 50% above the normal rate |
| Maternity | At least 14 weeks on the pay the employee would have earned, paid by the employer |
| Paternity | Five days, without pay |
| Severance | Four weeks of pay for each completed year, where the job ends for economic reasons |
| Work permit, non-citizens | Travel and repatriation costs for the employer's account, plus security for repatriation; permit fees we confirm |
Severance builds with each completed year. After five completed years it is 20 weeks of pay, which is our arithmetic from the formula. The termination guide has the triggers. Accrue the cost from the first year.
The employer's own pension duty under Chapter 22 of the Act, a pension of at least 40% of average earnings from age 60 with 15 years of service, does not apply to an employer registered with NASSCORP and compliant with its obligations.
Who pays if an employee is hurt at work in Liberia?
NASSCORP's Employment Injury scheme, funded by the employer's 2%, covers work injuries for employees it insures.
The employer must still promptly provide reasonable medical treatment for an injured employee.
The employer can recover the cost of that treatment from NASSCORP under the injury scheme's terms. Where an employee is not covered by the scheme, the Act's own workers' compensation chapter applies instead.
Does Liberia require a thirteenth-month payment?
We found no thirteenth-month, Christmas or holiday bonus in the Decent Work Act or the NASSCORP and tax texts we read.
Any bonus is a matter of contract.
A contractual bonus is usually employment income for tax, so the employer usually withholds income tax on it. Check any collective agreement for a sector bonus before you price an offer.
Frequently asked questions
What employer social security contribution does Liberia require?
The employer pays 6% of the employee's gross pay to NASSCORP: 4% for the National Pension Fund and 2% for the Employment Injury scheme. The employee pays a further 4% for pensions, which the employer deducts and remits.
Does the employee pay income tax on top of the employer's cost in Liberia?
No. Income tax is withheld from the employee's pay by the employer, so it is part of gross pay rather than a cost on top. Liberia's tax table is nil up to LRD 70,000 a year.
What does a work permit cost in Liberia?
The Decent Work Act requires a permit from the Ministry of Labour before work starts, and the employer pays travel and repatriation costs. The fee schedule sits in the Ministry's regulation, which we did not read, so we confirm it before we quote.
Is severance a cost from the first year?
It applies where employment ends for economic reasons, at four weeks of pay for each completed year. We accrue it from the first year so that the cost is never a surprise.
Liberia puts a 6% employer contribution to NASSCORP on top of gross pay, and income tax and the employee's 4% come out of the employee's pay.
The bigger numbers are the ones a percentage would hide: paid leave that grows to four weeks, 14 weeks of employer-paid maternity leave and severance counted by the year.
Budget the leave and severance for each employee, and we will show every line on the invoice.
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.
