Niger: A Guideline to Payroll and Employer of Record

Run your business seamlessly with Neeyamo as we help you go beyond borders to manage your international payroll and hire new talent in Niger.

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Overview

Niger, officially the Republic of Niger, is a landlocked country in Western Africa. It borders Nigeria and Benin to the south, Burkina Faso and Mali to the west, Algeria and Libya to the north, and Chad to the east.

Niger's economy is largely based on agriculture, livestock, and natural resources. The country is known for its uranium deposits, which have been a major source of export revenue.

Neeyamo provides assistance for the onboarding and management of employees in Niger, along with processing of a firm's payroll, compliance, benefits, and more.

Tools And Instances

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Global Payroll

Neeyamo’s global payroll solution covering 180+ countries

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Global Work

A tech-based EOR solution to manage your extended workforce

Facts And Stats

Capital

Niamey

Currency

West African CFA Franc

Official Language

French

Fiscal Year

1 January - 31 December

Date Format

DD/MM/YYYY

Country Calling Code

+227

Other Languages

Hausa, Zarma, Fula

Time Zone

GMT+1

Global Payroll

Overview

Handling payroll for a widespread workforce can pose as a major challenge for any firm. The added complication of compliance can make things worse and drastically effect the time and efforts that can be used in other equally important aspects of an organization's development.

Over the years, Neeyamo has observed these complexities and strived to provide a global payroll solution through a single technology platform, Neeyamo Payroll.

Payroll Taxes

Payroll tax is the percentage amount retained from an employee's salary and paid to the government to invest in the welfare of the general population.

Employee Taxes

Employee Contribution:

Social Security (CNSS) old age, disability, and survivors: 5.25%

Income in CFA Franc Rate
0 to 25,000 1%
25,001 to 50,000 2%
50,001 to 100,000 6%
100,001 to 150,000 12%
150,001 to 300,000 25%
300,001 to 400,000 30%
400,001 to 700,000 32%
700,001 to 1,000,000 34%
Over 1,000,000 35%

Employer Taxes

Employment cost:

  • Employer contribution rate to the National Agency for the Promotion of Employment (ANPE): 1% of the total payroll.
  • Social Security (CNSS) family allowance: 8.40%
  • Social Security (CNSS) work injury: 1.75%
  • Social Security (CNSS) old age, disability, and survivors: 6.25%
  • Taxe d’apprentissage: 3%-5%

Payroll Cycle

Overview

Undoubtedly, payroll is a critical aspect of any organization. The pay cycle is a notable feature that provides a sense of accountability for an employee to be paid consistently for their work.

Frequency

The frequency cycle in Niger is Monthly.

13th Month Cycle

In Niger, there is no statutory requirement to pay a 13th or 14th month salary.

Global Work

Overview

An Employer of Record service provider helps you get rid of the hassle of handling the complexities that come with setting up a new employee in remote locations. They act as legal employers, facilitate salary payments, and handle everything from health insurance, payroll taxes, and employee benefits to comply with local tax laws and regulations.

This ensures that the client company can focus on the employee’s everyday tasks safely in the knowledge that they have a cost-effective solution as they continue their global expansion.

HR Mandates and Practices

Minimum Wage

The current monthly minimum wage in Niger is 42,000 West African CFA francs.

Overtime

In Niger, the standard workweek consists of 40 hours. Any hours worked beyond this threshold are classified as overtime and compensated at premium rates. 

The overtime rates are structured as follows:

  • Regular Overtime:

Hours 41 to 48: Paid at 110% of the regular hourly rate.

Hours 49 and beyond: Paid at 135% of the regular hourly rate.

  • Sundays and Public Holidays:

Overtime work: Compensated at 150% of the regular hourly rate.

Night hours overtime work: Compensated at 200% of the regular hourly rate.

Data Retention Policy

In Niger, the Data Retention Policy is governed by the Protection of Personal Data Law, specifically Article 84 of Law 2023-31. According to this law, personal data must be kept only for the period necessary to fulfill the purpose for which they were collected or processed. However, there are exceptions allowing for retention beyond this period, particularly by the High Authority for the Protection of Personal Data (HAPDP) under certain conditions. Additionally, data subjects have a right to digital oblivion, meaning they can request the erasure of their personal data that has been collected and made public unless retention is justified by law or necessary for legitimate purposes.

Hiring and Onboarding Requirements

Hiring

Prohibited Grounds for Discrimination:

The labor laws in Niger prohibit discrimination based on race, color, sex, religion, political opinion, national extraction, social origin, disability, age, or other protected characteristics. Employers are required to ensure that their hiring practices do not unlawfully discriminate against applicants on these grounds.

Niger's labor laws uphold the right to work for all individuals. This means that private-sector employers cannot deny employment opportunities based on personal characteristics or affiliations that are not relevant to the job requirements.

Onboarding

In Niger, onboarding requirements for new employees typically involve the submission of various documents and compliance with local regulations. Here are the general documents and requirements for onboarding employees in Niger:

Required Documents:

  • ID: Passport or National ID card, Birth Certificate
  • Work Authorization: Work and residence permits (for foreign employees)
  • Employment Contract: Signed by both parties
  • Qualifications: Educational certificates and professional licenses
  • Medical Certificate: Confirming fitness for work
  • Social Security: CNSS registration and social security number
  • Tax: Tax Identification Number (TIN)
  • Bank Details: For salary payments

Additional Requirements:

  • Probation Period: Usually included in the contract
  • Employee Handbook: Outlining company policies
  • Orientation and Training: To familiarize the employee with the role and workplace

Steps:

  • Document Verification: Check and verify all documents
  • Offer and Contract: Issue an offer letter and sign the contract
  • Registration: Register with social security and tax authorities
  • Training: Provide orientation and job-specific training
  • Support: Ongoing support during and after the probation period

Probation

In Niger, probationary periods are generally three months.

Leave

Public Holidays

  • 1 January - New Year's Day
  • 1 April - Easter Monday
  • 6 April -  Laylat al-Qadr
  • 10 April - Korité
  • 24 April -  Concord Day
  • 1 May - Labour Day
  • 16 June - Tabaski
  • 17 June - Tabaski Holiday
  • 7 July - Islamic New Year
  • 3 August - Independence Day
  • 15 September - Prophet Muhammad's Birthday
  • 18 December - Republic Day
  • 25 December - Christmas Day

Annual Leave

Employees are entitled to 30 days of paid annual leave.

The annual leave increases with the length of service as follows:

  • After 20 years of service, they are entitled to an additional two days leave
  • After 25 years of service, they are entitled to an additional four days leave
  • After 30 years of service, they are entitled to an additional six days leave

Sick Leave

The Labor Code provides for paid sick leave. The maximum duration of sick leave is six months. Monthly income during sick leave depends on the length of work with an employer:

  • One year or less: full income for a period equal to the notice period; half income for the following month.
  • 2-5 years: full income for a period equal to the notice period (minimum one month); half income for the following three months.
  • More than five years: full income for a period equal to the notice period (minimum two months); half income for the following four months.

Maternity Leave

Female employees are provided with 14 weeks of paid maternity leave, which is divided into six weeks before birth and eight weeks after. If the employee has been employed for at least two years, the employer pays 50% of the employee's wages during maternity leave, and Social Security pays the other 50%.

Paternity Leave

Fathers are entitled to one day of paid paternity leave upon the birth of a child.

Termination

Notice Period

Employees covered by the Inter-occupational Collective Agreement are subject to the following notice periods:

  • Eight days for hourly, daily, or weekly paid workers
  • One month for monthly paid workers
  • One month for first-line supervisors and technicians
  • Three months for engineers, executives, and senior executives.

Severance Pay

In Niger, there is no specific provision for severance pay in the Labour Code.

However, according to the Inter-Professional Collective Agreement, workers with at least one year of service are entitled to severance pay if they have not committed serious misconduct. Severance pay is not provided if a worker is dismissed for gross misconduct.

The rate of severance pay varies depending on the duration of service:

  • For the first five years of service, employees receive 20% of their average monthly salary (equivalent to 6 days' salary for each year of service).
  • From the 6th to the 10th year, the rate increases to 30% of the overall average monthly salary (9 days for each year of service).
  • Beyond the 10th year, the severance pay is calculated at 35% of the overall average monthly salary per year.

Visa

Overview

In Niger, employers must apply for a foreign employee’s work permit through the Ministry of Labor. 

The application requires:

  • An official request from the employer
  • Five copies of the employment contract with the job's start date
  • The employee’s CV
  • Legalized photocopies of the employee's work and educational certificates
  • A certificate of nationality
  • A birth certificate
  • Five photos of the employee
  • A recent medical certificate confirming job fitness

The visa, issued within a month, includes the contract stamped and signed by authorities. The contract must be presented to immigration and labor inspection services. The visa is valid for two years and can be renewed once.

Employee Background Checks

Legal and Background Checks

Types of Background Checks Commonly observed:

  • Criminal Record Checks
  • Employment History Verification
  • Education Verification
  • Visa and Immigration Background Checks
  • Identity and Work Permit Verification
  • Identity Verification
  • Employment History and Reference Checks
  • Health Examinations

Last updated on August 14, 2024.

If you have any queries or suggestions, reach out to us at irene.jones@neeyamo.com

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