Home Accountancy Payroll, PAYE and NASSIT services in Sierra Leone
SLONEC runs payroll, PAYE and NASSIT for businesses and NGOs in Sierra Leone from our Freetown office, and clients abroad can contract through SLONEC Advisory Group in London. Every employer must deduct PAYE and NASSIT from staff pay and pay them over by the 15th of the following month. We file on time and can take over your monthly filings.
Each month an employer in Sierra Leone works out and deducts:
Some payments have their own rules. For example, under the Finance Act 2026, redundancy and termination payments are fully left out of employment income, while final salary and holiday pay are still taxed in the usual way. You can estimate take-home pay with our Sierra Leone tax calculator.
If a due date falls on a weekend or public holiday, check it with the NRA or NASSIT.
The NRA charges penalties and interest on late PAYE and can take enforcement action. It has carried out sealing-off exercises at businesses that failed to comply with obligations including PAYE. NASSIT can charge interest and penalties on late contributions, and late contributions can affect your employees’ benefit records. Getting payroll right every month is far cheaper than putting it right later.
If you employ non-citizens you must:
The Finance Act 2025 set fixed penalties for late or missing payroll tax returns:
| Taxpayer size | Late return (within 30 days) | Not filed |
|---|---|---|
| Large | NLe25,000 | NLe50,000 |
| Medium | NLe12,500 | NLe25,000 |
| Small | NLe1,250 | NLe2,500 |
An incorrect return about employee numbers or citizenship can attract a penalty of 25% of the payroll tax due for each employee affected. For permits, see our page on recruitment and workforce support.
Yes. Many businesses come to us when payroll has fallen behind, a staff member has left, or they are expanding and need help. We can:
We work with you to keep the records you need under the Employment Act 2023 and tax law.
Yes. If you do not yet have a Sierra Leone entity, SLONEC can provide employer of record support: we employ the staff on your behalf and handle their employment, payroll and statutory deductions, while you direct their day-to-day work. See our recruitment and training services.
Scope and fees are agreed in writing before work starts. See also our tax compliance services.
SLONEC can. Our Freetown team runs monthly payroll for businesses and NGOs, works out PAYE and NASSIT deductions, files the returns in time for the 15th of the following month and files payroll tax returns for foreign staff. We can also take over from another provider.
15% of earnings: 5% from the employee and 10% from the employer.
By the 15th of the month after the month the tax was deducted.
35%, under the First Schedule of the Income Tax Act 2000 as amended.
Yes. Employers of non-citizens must file a payroll tax return when paying payroll tax, and fixed penalties apply for late or missing returns.
Yes. We take over existing payroll, check the figures and bring any late filings up to date.
Yes. Our employer of record support means SLONEC employs the staff and handles payroll and statutory deductions while you manage their work.
Call +232 73 253666, message us on WhatsApp or email hello@slonec.com. Our office is at 1 Hannah Benka-Coker Street, Freetown.
Checked on 11 November 2026. This page is general information based on the law and NRA and NASSIT guidance at that date, not tax advice.
