Employer of record in Africa and the UK

An employer of record lets you hire people in a country where you have no company. A locally registered employer takes on the contract, payroll, statutory contributions and permits, while you manage the work. We do this in Sierra Leone with our own team, in other African countries through local employers, and in the UK.

Delivered by SLONEC Advisory Group (UK); SLONEC Group Africa, with SLONEC Accountancy, SLONEC Consultancy and SLONEC Recruitment and Training (Sierra Leone).

How it works with us

You tell us the role, the country, the start date you are aiming for and how long you need the person.
We check with the local employer what local law requires: contract terms, contributions, permits and payroll filings.
In Sierra Leone our own company, SLONEC Recruitment and Training, employs the person. In other countries, we engage a vetted local partner as the locally registered legal employer in that country and manage the employment for you, with SLONEC Advisory Group as your single contracting party in the UK.
Each month you receive one invoice and a payroll summary, and the local filings are made for you by the legal employer.

Countries

Country	How we deliver	Page
Sierra Leone	Our own team in Freetown	/recruitment-training/employer-of-record-sierra-leone/
Ghana	Through vetted local partners	/employer-of-record/ghana/
Kenya	As above	/employer-of-record/kenya/
Nigeria	As above	/employer-of-record/nigeria/
United Kingdom	SLONEC Advisory Group	/advisory/uk/route-into-the-uk/employer-of-record-uk/

Other countries: ask us. We assess each request on its merits.

What employer of record does not do

It does not by itself prevent a permanent establishment for your business in that country.
It does not replace work and residence permits for foreign staff; we manage those as a separate step.
It is not the right tool for every case: if you plan a long stay with a large team, a local company may suit you better, and we can help set one up.

Pricing, invoicing and VAT

Our EOR fee across Africa is US$199 to US$399 per employee per month (excluding UK VAT or any local sales tax, where either applies), plus the employment costs, which are charged at cost. We confirm the fee for your team in a written proposal.

Employment costs (salary, employer social security, pension contributions and other agreed employment costs) are charged at cost. VAT, where it applies, is charged on the total of the employment costs and our service fee. Our fees for employer of record in Africa are set out in US dollars in your proposal and invoiced in US dollars, exclusive of VAT. Our fees for employer of record in the UK are in pounds sterling, exclusive of VAT. Where UK VAT applies, the VAT amount is also shown in pounds sterling on our invoice, as UK VAT rules require. SLONEC Advisory Group has applied for VAT registration. Where VAT applies, it will be charged at the applicable rate on fees for work carried out on or after our VAT registration date, and our VAT number will be shown on our invoices.

UK tax angle (general information, not advice)

Tax treaties do not cover National Insurance. Mauritius is the only African country with a UK social security agreement, so if your UK company keeps an employee on its own UK payroll and sends them to another African country, UK Class 1 National Insurance may continue for the first 52 weeks if the conditions are met, and the host country may also charge its own contributions. Where a locally registered employer employs the person instead, UK Class 1 National Insurance does not normally continue, although the person may be able to pay voluntary Class 3 contributions if they meet the conditions. UK income tax depends on residence under the Statutory Residence Test. Each country page sets out the UK treaty position.

Frequently asked questions

What is an employer of record?

A locally registered company that legally employs your staff in a country where you have no entity, handling contracts, payroll, contributions and permits while you direct the work.

Which countries do you cover?

Sierra Leone with our own team; Ghana, Kenya, Nigeria and other African countries through vetted local partners; and the UK.

Who do we sign the contract with?

SLONEC Advisory Group in London, as your single contracting party. For Sierra Leone only, you can contract directly with our Sierra Leone company if you prefer.