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Home Recruitment & Training Employer of record in Sierra Leone, run by our own team in Freetown

Employer of record in Sierra Leone, run by our own team in Freetown

You can hire staff in Sierra Leone without setting up a company. SLONEC Recruitment and Training, our Sierra Leone company, becomes the legal employer, issues employment contracts under Sierra Leone law, runs payroll with PAYE and NASSIT, and manages work and residence permits for foreign staff. You direct the work. Clients abroad can contract with SLONEC Advisory Group in London.

Delivered by SLONEC Recruitment and Training (Sierra Leone).

Who uses employer of record in Sierra Leone

Contractors on mining, energy and infrastructure projects that need local and expatriate staff for a fixed period, often before a local company is worthwhile.
NGOs and donor-funded projects with project-funded posts.
Companies testing the market before registering a subsidiary or branch.
Diaspora-owned businesses managed from abroad.

What we handle for each employee

An employment contract under the Employment Act 2023.
Monthly payroll, payslips and statutory deductions: PAYE income tax on the First Schedule rates of the Income Tax Act 2000 as amended (top rate 30%), and NASSIT social security of 15% of earnings (5% employee, 10% employer).
Payment of PAYE to the NRA and NASSIT contributions with the monthly schedule, both by the 15th of the following month; the annual statement of payments and tax withheld by 28 January.
For foreign staff: payroll tax and the payroll tax return for non-citizens introduced by the Finance Act 2025, and the work and residence permits (below).
Records under the Employment Act 2023 and tax law, available to you on request.

Work and residence permits for foreign staff

Any non-citizen who intends to work, provide services or do business in Sierra Leone needs a work permit under the Work Permit Act 2023 (Act No. 11 of 2023), administered by the Commissioner of Labour and Employment.
Since 1 January 2026, applications are made online through the Unified Permit portal, run jointly by the Ministry of Employment, Labour and Social Security and the Sierra Leone Immigration Department. The employee first registers with the NCRA for a National Identification Number.
A permit is valid for one year, covers one job, and is renewable each year. The employer submits an employment and training succession plan. A provisional permit of up to three months can let someone start while the full application is processed.
Anyone living in Sierra Leone for more than 90 days needs a residence permit, including family members. ECOWAS citizens still need permits; the Finance Act 2026 sets separate fee categories for them.
The Finance Act 2026 sets penalties for working without a permit, and both employer and employee can be liable.

When a company becomes the better option

If you plan to stay, we register your company with the National Investment Board, then handle TIN, NASSIT and GST registration (GST threshold currently NLe500,000 a year) and transfer staff when you are ready. See company registration.

Everything else we deliver in Sierra Leone

Because this is our home market, one team can cover the rest of your operation:

Accountancy: bookkeeping, management accounts, tax returns, GST, tax clearance certificates and year-end accounts (SLONEC Accountancy).
Consultancy: market entry, investor support, mining licence applications, governance and systems (SLONEC Consultancy).
Recruitment and training: shortlists, local experts and staff training (SLONEC Recruitment & Training).
Partnering on donor, MCA, World Bank and AfDB projects as a JV or subcontract partner.

Tax points for 2026 that affect foreign employers

Company income tax for resident companies is 30% from 1 January 2026, and a company pays the higher of that tax and a minimum alternate tax of 2% of turnover (not in the first three years after incorporation). Withholding tax on management and professional fees paid to non-residents rose to 20% from 1 January 2026. The UK–Sierra Leone arrangement of 1947 has no separate article for management or technical fees, so do not assume it reduces this withholding; we look at each payment. A UK company that suffers this withholding may be able to claim credit for it against UK corporation tax on the same income, up to the UK tax due.

UK tax angle (general information, not advice)

The UK and Sierra Leone have a 1947 double taxation arrangement, amended in 1968, which is an older style of agreement than modern conventions. Tax treaties do not cover National Insurance. The UK has no social security agreement with Sierra Leone. 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 NASSIT 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 the employee's residence under the Statutory Residence Test. Using an employer of record does not by itself prevent a permanent establishment. Under the 1947 arrangement, a fixed place of business, or an agent who habitually concludes contracts for you, can create one. Ask us for a proposal and we will look at your facts.

Pricing. Our employer of record service in Sierra Leone is US$199 to US$399 per employee per month (excluding UK VAT or Sierra Leone GST, 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.

If you contract directly with our Sierra Leone company, Sierra Leone GST may apply to its fees instead of UK VAT. Your proposal confirms which tax applies.

Frequently asked questions

Can I employ staff in Sierra Leone without a local company?

Yes. Our Sierra Leone company employs them on your behalf and handles contracts, payroll, PAYE, NASSIT and permits, while you direct their work.

Who is the legal employer?

SLONEC Recruitment and Training, our company registered in Sierra Leone. If you contract with SLONEC Advisory Group in the UK, it is your contracting party, not the employer in Sierra Leone.

What deductions apply to pay?

PAYE income tax on graduated rates up to 30%, and NASSIT at 15% of earnings (5% from the employee, 10% from the employer).

Do foreign staff need permits?

Yes. A work permit under the Work Permit Act 2023 and, for stays over 90 days, a residence permit, both applied for through the Unified Permit portal.

Do ECOWAS citizens need a work permit?

Yes. There is no general ECOWAS exemption; the Finance Act 2026 sets separate fee categories.

Can you recruit the staff too?

Yes. Our recruitment team can source and shortlist candidates, and candidates are never charged.

Can we move staff to our own company later?

Yes. When your company is registered we help transfer employment and keep payroll running.

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 Sierra Leone GST is added where either applies, and we confirm everything in a written proposal.

Get in touch

Tell us how many people you need, where and for how long, and we will send a written proposal.