Key Insights on Hiring in Sierra Leone

Understanding Employment Contracts in Sierra Leone

In Sierra Leone, employment relationships must be governed by contracts that specify the roles, expectations, and entitlements of both parties.

Types of contracts include:

• Permanent (Indefinite-Term) Contracts
• Fixed-Term Contracts
• Casual Employment
• Apprenticeship or Trainee Agreements

Written contracts are required for employment exceeding 6 months and must include:

• Job title and description
• Working hours
• Remuneration
• Probation (if any)
• Leave entitlements
• Termination terms

Verbal contracts may be accepted for shorter employment, but written contracts are strongly advised for legal clarity.

Understanding Probation in Sierra Leone

Probation periods allow employers to evaluate a new employee’s performance before confirming full employment status.

Key Features:

• Probation is commonly 3 to 6 months, depending on role and contract terms
• Must be explicitly stated in the employment contract
• During probation, either party can terminate the contract with shorter notice, usually one week
• If the worker is retained after the probation without objection, the appointment is considered confirmed

Workers’ Rights under Sierra Leonean Labour Law

Employees in Sierra Leone are guaranteed the following basic rights:

• Safe and healthy working conditions
• Equal pay for equal work
• Fair treatment regardless of gender, religion, or ethnicity
• Right to unionize and engage in collective bargaining
• Right to paid leave (annual, maternity, sick, etc.)
• Access to social security where applicable

Employee Duties Include:

• Performing assigned tasks diligently and responsibly
• Respecting workplace rules and colleagues
• Protecting company property
• Obeying lawful instructions from employers
• Taking care not to endanger others

Regulating Working Time in Sierra Leone

Sierra Leonean law sets limits on standard working hours to ensure employee well-being and fair labour practices.

• Standard work time: 8 hours per day, 40 to 48 hours per week, depending on sector
• Overtime: Permissible with prior agreement; employees must be compensated at higher rates
• Maximum allowable overtime is often capped (e.g., 12 hours per week) to prevent abuse
• Night work, weekend work, and public holiday shifts usually attract premium rates

Leave Rights in Sierra Leone

Leave entitlements are a vital part of employment in Sierra Leone, providing workers with the necessary time for rest, family life, and health recovery.

Leave Types:

• Annual Leave
• Sick Leave
• Maternity Leave
• Paternity Leave
• Public Holidays

Overview of Taxation and Social Security in Sierra Leone

Sierra Leone maintains a structured tax and social security system designed to ensure fair revenue collection and provide essential social protection for workers. Employers are legally required to comply with national regulations on employee income tax, social security contributions, and statutory deductions.

Key components include:

• Personal Income Tax (PIT), administered through the Pay As You Earn (PAYE)
• Corporate and Business Taxes
• Social Security Contributions, managed by the National Social Security and Insurance Trust (NASSIT).

Penalties for Non-Compliance

Non-adherence to tax and social security obligations may lead to:

• Interest on overdue payments
• Financial penalties and fines
• Legal action or prosecution
• Suspension of business operations or exclusion from public contracts