Powering Payroll, Compliance & Workforce Management in Equatorial Guinea

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Coastline of Equatorial Guinea.

Equatorial Guinea 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 

Equatorial Guinea
Work Permits & Visas
  • Business Visa: Short-term business activities, no long-term employment.
  • Permanent Work Visa: For long-term employment; usually a prerequisite for work and residence permits.
  • Skilled Worker Visa: For highly specialised professionals.
  • Payroll
    • Payroll Frequency: Monthly, typically paid at month-end or start of the next month.
    • Income Components: Salary, bonuses, overtime, benefits in kind, allowances, and lump-sum payments.
    • Deductions: Social security (INSESO) and Work Protection Fund (WPF) contributions.
    • Employer Contributions: 21.5% to INSESO, 1% to WPF.
    • Employee Contributions: 4.5% to INSESO, 0.5% to WPF.
    • Minimum Wage: XAF 129,035/month.
    Employment Contracts
    • Contracts may be fixed-term or open-ended.
    • Probation Period: Up to 3 months for regular roles, 6 months for managerial/technical roles.
    • Working Hours: Standard 40-hour week, 8-hour day; overtime paid at 125%+ of base rate.
    • Termination: Notice varies from 15 days (less than 1 year) to 2 months (more than 5 years).
    • Severance: Based on average monthly salary × years of service × factor.
    • Cause-based dismissals require no severance if procedures are followed.
    Employee Benefits
    • Annual Leave: 30 calendar days after 1 year of service.
    • Sick Leave: Duration varies by service length.
    • Maternity Leave: 12 weeks paid (6 weeks before birth, 6 after).
    • Health, unemployment, and retirement covered by social security.
    • Workers’ Compensation: Covered by WPF.
    • Private healthcare is available.
    Tax Overview
    • Tax Residency: ≥183 days in 12 months = resident.
    • Tax Year: Jan 1 – Dec 31.
    • Progressive rates from 0% to 25%.
    • No foreign tax credit.
    Personal Income Tax
    Equatorial Guinea — Personal Income Tax Rates
    Taxable Income (XAF/year) Rate of Tax
    0 – 1,400,0000%
    1,400,001 – 5,000,00010%
    5,000,001 – 10,000,00015%
    10,000,001 – 15,000,00020%
    Above 15,000,00025%

    Rates apply to residents on worldwide income and to non-residents on income sourced in Equatorial Guinea.

    Full Country Guide

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    Equatorial Guinea

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    Equatorial Guinea