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Botswana at a Glance

Whether you're hiring your first employee or expanding an existing team, understanding the local employment landscape is essential. From visa requirements and statutory benefits to payroll taxes and regulatory oversight, this section provides a practical overview of what employers need to know to stay compliant and operate effectively in 

Botswana
Work Permits & Visas

Foreign nationals must obtain a Work Permit and Visa to be employed in Botswana.

  • Work Visa: Typically issued for up to five years and renewable.
  • Temporary Permits: Available for short assignments of up to three months.
  • Employers must demonstrate that no suitably qualified local candidate is available before hiring a foreign national.
  • Applications require documentation such as a contract, CV, medical and criminal clearance certificates, and translations into English.
Payroll
  • Employers must register with the Botswana Unified Revenue Service (BURS) for PAYE shortly after hiring.
  • Botswana does not levy social security contributions; payroll obligations focus on income tax.
  • Payroll is typically run monthly, with salaries paid between the 15th and the end of the month.
  • Employers are responsible for withholding PAYE and submitting returns monthly, with annual reconciliations required.
Employment Contracts
  • Contracts may be fixed‑term or open‑ended.
  • Probation Period: Typically three to twelve months, depending on the role.
  • Working Hours: Standard workweek is 48 hours. Overtime is limited and must be compensated, usually at premium rates.
  • Termination: Requires notice or pay in lieu. Severance may apply after extended service, except in cases of serious misconduct.
  • Collective bargaining agreements exist in certain sectors.
Employee Benefits
  • There are no mandatory social security contributions, but employers often provide additional benefits.
  • Annual Leave: At least 15 days of paid leave per year, plus public holidays.
  • Sick Leave: Paid leave provided, typically around 20 days per year with medical certification.
  • Maternity Leave: 12 weeks, often with partial or full salary coverage.
  • Paternity Leave: Commonly three days of paid leave.
  • Many employers supplement with allowances such as transport or wellness benefits.
Tax Overview
  • Tax Residency: Individuals present in Botswana for 183 days or more in a year are considered tax residents. Residents are taxed on Botswana‑sourced income.
  • Non‑Residents: Taxed only on income earned in Botswana.
  • Tax Year: July 1 – June 30.
  • Botswana uses a progressive tax system, with a maximum personal income tax rate of 25%.
  • Personal Income Tax
    Chargeable Income (BWP per year) Rate of Tax
    0 – 48,0000%
    48,001 – 84,0005%
    84,001 – 120,00012.5%
    120,001 – 156,00018.75%
    Above 156,00025%

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