Home Employer of record Employer of record in Senegal
Employer of record in Senegal
You can hire in Senegal without a company there. We engage a vetted local partner as the locally registered legal employer in Senegal and manage the employment for you, with SLONEC Advisory Group as your single contracting party in the UK. We cover contracts under the Labour Code, payroll tax, IPRES pension and CSS social security, and foreign workers’ contracts.
Services we coordinate in Senegal
Employer of record in Dakar and elsewhere, subject to current travel advice; set-up coordination through APIX, the investment promotion agency and business registration one-stop shop; payroll and compliance, working alongside local partners who handle local-language and on-the-ground matters.
Employing people in Senegal
- Employment is governed by the Labour Code (Law No. 97-17 of 1 December 1997).
- Pensions are paid to IPRES: 14% under the general scheme (8.4% employer, 5.6% employee) on pay up to XOF 432,000 a month. Managers (cadres) also pay into a supplementary scheme (3.6% employer, 2.4% employee) on pay between XOF 432,000 and XOF 1,296,000.
- The employer alone pays the CSS (Caisse de Sécurité Sociale) 7% for family benefits and 1%, 3% or 5% for work injury depending on risk, on pay up to XOF 63,000 a month. Employers must also provide health cover through an IPM.
- Salary tax is withheld monthly and paid to the Direction Générale des Impôts et des Domaines.
Foreign staff
Employment contracts for foreign workers must be approved by the labour administration, and foreign staff need residence documents.
Who hires in Senegal
Senegal received about US$2.0 billion of foreign direct investment in 2024 (UNCTAD), led by offshore oil and gas. Senegal also took part in an EU-funded pilot placing graduates in European jobs.
UK tax angle (general information, not advice)
The UK and Senegal have a 2015 double taxation convention, in force since 30 March 2016 and modified by the Multilateral Instrument. Tax treaties do not cover National Insurance. The UK has no social security agreement with Senegal. 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 Senegalese (IPRES and CSS) 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 Senegal 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 Senegal without a company there?
Yes, where we engage a vetted local partner as the locally registered legal employer, with SLONEC Advisory Group as your single contracting party.
Which bodies collect social contributions?
IPRES for pensions and the CSS for family benefits and work injury; health cover is through an IPM.
Do foreign workers’ contracts need approval?
Yes, from the labour administration.
Is there a UK tax treaty with Senegal?
Yes, in force from 30 March 2016.
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.
Do you cover Côte d’Ivoire too?
Yes.
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.