Home Employer of record Employer of record in Guinea
Employer of record in Guinea
Without a Guinean company, we engage a vetted local partner as the locally registered legal employer in Guinea, with SLONEC Advisory Group as your single contracting party in the UK. From Freetown, next door, we coordinate with that partner on contracts, CNSS contributions, RTS payroll tax, the 6% VF and permits for foreign staff.
Services we coordinate in Guinea
Employer of record for mining (bauxite and iron ore), logistics and development programmes; payroll and compliance, working alongside local partners who handle local-language and on-the-ground matters; cross-border teams working in both Sierra Leone and Guinea.
Employer costs on payroll
- CNSS: 23% of pay, 18% employer and 5% employee, on pay between a floor of GNF 550,000 and a ceiling of GNF 2,500,000 a month.
- RTS: employee income tax on a progressive scale, withheld from pay.
- VF (versement forfaitaire): 6% employer tax on total pay, including benefits (General Tax Code, article 201).
- Training: an employer training contribution or apprenticeship tax may also apply; we confirm the current rates with the local partner.
Foreign staff
Foreign employees need a work permit, issued by AGUIPE (the Guinean public employment agency), and a residence card.
Why Guinea
Guinea received about US$1.8 billion of foreign direct investment in 2024 (UNCTAD), with the Simandou iron ore project and bauxite driving demand for contractors and skilled staff.
UK tax angle (general information, not advice)
The UK has no comprehensive income-tax treaty with Guinea, so there is no treaty relief; unilateral UK relief may be available depending on the facts. The UK has no social security agreement with Guinea. If a UK employer sends one of its own employees to work there, UK Class 1 National Insurance may continue for the first 52 weeks if the conditions are met, and CNSS contributions may also be due. If the person is employed locally through the employer of record instead, UK Class 1 National Insurance does not normally continue, although they 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. Using an employer of record does not by itself prevent a permanent establishment. Ask us for a proposal and we will look at your facts.
Pricing. Our employer of record service in Guinea 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.
Invoicing and VAT. 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 this service are set out in US dollars in your proposal and invoiced in US dollars, 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.
Frequently asked questions
Can I hire in Guinea without a local company?
Yes, where we engage a vetted local partner as the locally registered legal employer, with SLONEC Advisory Group as your single contracting party.
What are the CNSS rates?
18% employer and 5% employee, within a monthly floor and ceiling.
What is the VF?
A 6% employer tax on total pay.
Can you manage a team split between Sierra Leone and Guinea?
Yes. Sierra Leone staff are employed in Sierra Leone and Guinea staff through a vetted local partner acting as the legal employer in Guinea. Someone who works in both countries may need to be registered for tax and social security in both, so we check each case.
Is there a UK tax treaty with Guinea?
No.
Do you work in French?
We work alongside local partners who handle local-language and on-the-ground matters, while SLONEC Advisory Group stays your single contracting party.
How much does it cost?
Our service fee is US$199 to US$399 per employee per month. Salary, employer contributions and other agreed employment costs are charged at cost on top. UK VAT or any local sales tax is payable on top where either applies, and we confirm everything in a written proposal.