What does it cost to employ someone in Sierra Leone in 2026?
An employer pays 10% of earnings to NASSIT on top of gross pay. The employee's 5% and income tax come out of the employee's pay. For companies budgeting a Sierra Leone 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.
· Sierra Leone guide
Photo: Random Institute on Unsplash
The employer's statutory payroll cost is 10% of the employee's earnings to the National Social Security and Insurance Trust, NASSIT. The employee pays a further 5%, which the employer deducts and remits.
Income tax is withheld from the employee's pay. The costs you budget for yourself are paid leave, maternity and paternity pay, end-of-service benefit and, for a foreign national, work permit fees.
What does an employer pay on top of gross pay in Sierra Leone?
The employer pays 10% of the employee's earnings to NASSIT every month.
The employee's own 5% and income tax are withheld from pay, so they do not add to the employer's cost.
| Monthly earnings (NLe) | Employer NASSIT, 10% (NLe) | Employee NASSIT, 5% withheld (NLe) | Employer cost before Teamed's fee (NLe) |
|---|---|---|---|
| 1,200 | 120 | 60 | 1,320 |
| 5,000 | 500 | 250 | 5,500 |
| 15,000 | 1,500 | 750 | 16,500 |
The percentages come from section 25 of the National Social Security and Insurance Trust Act, 2001 and NASSIT's own pages. The base is earnings as section 2 defines them, which leaves out house rent allowance, overtime, travelling allowance, bonus and commission. The figures are our arithmetic on illustrative pay levels that we assume are all earnings under that definition. The lowest row is the NLe 1,200 minimum wage the National Revenue Authority announced for 1 April 2026.
Income tax is separate, so the tax and payroll guide shows it on its own.
What does Teamed charge on top?
Teamed's Sierra Leone 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 Sierra Leone hire at your own pay level, once our experts have checked the route.
Which other costs belong in a Sierra Leone budget?
Budget for paid leave, maternity and paternity pay, end-of-service benefit and, for a foreign national, the work permit fee and the quota process.
Each is set by the Employment Act, 2023, its Regulations or a work permit instrument, and each is a cost of the job rather than an extra.
| Cost | What the law sets |
|---|---|
| Annual leave | An allowance of at least one month's basic salary for each completed year of service, or better terms in a collective agreement |
| Maternity | At least 14 weeks on full remuneration |
| Paternity | Two weeks on full remuneration |
| End-of-service benefit | Minimum 6, 8, 10, 14 or 18 weeks by years of service, from the Second Schedule to the Regulations, for workers with at least one year of service |
| Notice in lieu | One month's basic salary on a contract without a time limit |
| End-of-service account | A separate bank account for terminal benefits, with an annual status report to the Commissioner |
| Work permit, foreign national | NLe 15,000 for a non-ECOWAS citizen or NLe 10,000 for an ECOWAS citizen in the formal sector |
Section 25 of the Act requires a separate end-of-service or gratuity bank account, and the Regulations ask the employer to top it up by 31 March each year, based on an actuarial valuation. The Second Schedule to the Employment Regulations, 2023 sets minimum end-of-service benefit at 6, 8, 10, 14 or 18 weeks by length of service. The schedule does not say weeks of what, or whether they count per year of service, so our experts read it case by case before any figure goes into an offer. Accrue the cost from the first year.
A worker dismissed for gross misconduct does not receive end-of-service benefit.
What does it cost to employ a foreign national in Sierra Leone?
The permit fee is NLe 15,000 for a non-ECOWAS citizen or NLe 10,000 for an ECOWAS citizen in the formal sector, or the equivalent in US dollars.
The permit lasts one year and renews annually.
The employer must also advertise the job for at least a month, apply for an expatriate quota, respect the 50% quota for managerial and intermediate posts and submit a training and succession plan. A fine for employing someone without a permit starts at 24 months' national minimum wage.
A separate payroll tax applies to employers of foreign nationals. We did not read its current amounts, so we confirm them before we quote.
Does Sierra Leone require a thirteenth-month payment?
We found no thirteenth-month, Christmas or holiday bonus in the Employment Act, 2023.
Any bonus is a matter of contract or collective agreement.
The tax law counts bonuses as employment income, so the employer usually withholds income tax on them. NASSIT's definition of earnings leaves bonus out of the contribution base. Check any collective agreement before you price an offer.
Frequently asked questions
What employer social security contribution does Sierra Leone require?
The employer pays 10% of the employee's earnings to NASSIT, and the employee pays 5%, which the employer deducts and remits within 15 days after the month ends. The employer cannot recover its own share from the employee.
Does the employee pay income tax on top of the employer's cost in Sierra Leone?
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. Employment income up to NLe 7,200 a year is taxed at nil.
What does a foreign national cost an employer in Sierra Leone?
A work permit fee of NLe 15,000 for a non-ECOWAS citizen or NLe 10,000 for an ECOWAS citizen in the formal sector, plus the quota and advertising steps. A separate payroll tax applies, which we confirm before we quote.
Is end-of-service benefit a cost from the first year?
It is due to a worker with at least one year of service. We accrue it from the first year so that the cost is never a surprise.
Sierra Leone puts a 10% employer contribution on top of earnings, and income tax and the employee's 5% come out of the employee's pay.
The bigger numbers are the ones a percentage would hide: end-of-service benefit by years of service and, for a foreign national, a work permit fee of up to NLe 15,000.
Budget the end-of-service benefit for each employee, and we will show every line on the invoice.
Looking for a job in Sierra Leone 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.
