Employer of Record in Sierra Leone

Real HR and legal experts manage every Sierra Leone hire, and a designated person runs your first hire from signed terms to first payslip, from $599 per employee per month, with zero FX markup in any currency. There is no setup fee. Employer costs pass through at cost, itemised on every invoice.

The Employment Regulations, 2023 (regulations 49 to 60) say no person may operate as a private employment agency without a valid licence. Regulation 1 defines that term to include employing workers so as to make them available to a user enterprise that assigns and supervises their tasks. Operating without a licence carries a fine of at least 12 months' minimum wage. A model in which one company employs and another directs the work can look like that definition, and the text does not say how it applies to an employer of record. Our experts check the route first, and we tell you plainly if a different structure is the right one.

A Sierra Leone contractor who becomes an employee keeps their record. Run the Crossover Calculator to see the month an own-entity route would start to pay, if the route check points that way.

NASSIT's base is earnings as the NASSIT Act defines them, which leaves out housing, overtime, travel, bonus and commission. An employer of a foreign national also meets work permit fees and a quota rule.

Teamed's Sierra Leone 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: notifying the Commissioner of your business, NASSIT registration, tax withholding, a work permit for every foreign national and the Act's rules on contracts, notice and termination. An 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 moves you from contractor to employee to your own entity on one platform, where each step is available.

The National Revenue Authority says the new minimum wage of NLe 1,200 takes effect on 1 April 2026. Its note does not state the period, and we treat it as a monthly rate that we confirm against the wage order before the first payslip.

The bands come from the Finance Act, 2020, which replaced Part I of the First Schedule to the Income Tax Act. We found no later Finance Act through 2026 that changes them, and we confirm the bands before the first payslip.

Overtime, night work and weekly rest have their own rules. We confirm the public holiday list before the first payslip, because it sits outside the Act.

The hiring guide sets out each rule.

NASSIT is separate: the employer adds 10% and deducts 5% of earnings each month, due within 15 days after the month ends. The tax and payroll guide has the calculation and worked examples.

A worker can complain to the Commissioner or the High Court, and an unfair termination can lead to reinstatement or compensation of at least 24 months of the national minimum wage. End-of-service benefit is due within one month.

The termination guide covers notice, redundancy steps and remedies.

Check the route before you sign. The Employment Regulations, 2023 (regulations 49 to 60) say no person may operate as a private employment agency without a valid licence. Regulation 1 defines that term to include employing workers so as to make them available to a user enterprise that assigns and supervises their tasks. Operating without a licence carries a fine of at least 12 months' minimum wage. A model in which one company employs and another directs the work can look like that definition, and the text does not say how it applies to an employer of record. Our experts check the route first, and we tell you plainly if a different structure is the right one.

Check the contract before you rely on it. Section 33 says a contract is not binding for labour purposes until the Commissioner vets and attests it, with a fine of at least 12 months' minimum wage for skipping that step. An unattested contract does not take away the worker's accrued rights.