Foreign nationals working in Guinea-Bissau generally require appropriate immigration authorisation and residence documentation. A foreign employee normally needs an employment offer from a locally registered employer before applying for the relevant long-stay or residence authorisation. The Ministry of Labour is involved in employment authorisation, while residence documentation is handled through the relevant immigration authorities. 

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Short-term business visitors may enter using an eVisa where applicable, although requirements vary according to nationality and the purpose and duration of the stay. ECOWAS nationals and citizens of certain countries may benefit from visa exemptions or simplified arrangements. Employees working in Guinea-Bissau must generally register for tax and social security purposes. Foreign employees staying for less than three months may be exempt from local professional income tax and social security contributions where they can demonstrate equivalent coverage in their home country.

• Employers must register with the relevant tax and social security authorities when employing workers. 
• Payroll is generally processed monthly and includes salary, allowances, bonuses and other taxable employment income.
• Employers are responsible for withholding and remitting professional income tax on behalf of employees. 
• Social Security Contributions:
  
  • Employer: 14%
  • Employee: 8%
• Occupational accident insurance: generally an additional 2%–10% for the employer, depending on the level of occupational risk. 
• Social security contributions fund pensions, healthcare and other social insurance benefits. The National Institute of Social Security (INSS) administers the social security system.

• Employment contracts may be permanent or fixed-term. Written employment terms should identify the employer and employee, position, place of work, remuneration, working hours, leave entitlement, contract duration where applicable, probationary period and termination provisions. 
• Probation Period: Generally up to 3 months for standard employees, with longer periods potentially applying to certain technical or senior positions.
• Working Hours: The statutory maximum is generally 45 hours per week. Overtime is permitted and should be compensated at premium rates. Overtime is generally subject to annual limits.
• Minimum Wage: Approximately CFA 19,030 per month, plus an in-kind rice allowance under the established minimum-wage framework. 
• Termination: Employment may end by mutual agreement, expiry of a fixed-term contract, resignation, dismissal for a justified reason or other circumstances recognised under labour legislation.
• Notice Periods: Notice requirements depend on the employee's position and contract. Common statutory guidance provides approximately two weeks for operational employees, one month for supervisors or foremen, and three months for middle-management positions. 
• Severance: Severance may apply where an employee is dismissed without justified cause. Entitlements depend on length of service and the circumstances of termination.

• Guinea-Bissau provides statutory benefits through its labour and social security framework.
• Annual Leave: Employees are generally entitled to 30 days of paid annual leave. 
• Sick Leave: Employees may receive leave and social security-related benefits in cases of illness, subject to the applicable medical and social security requirements.
• Maternity Leave: 60 days of maternity leave, with at least 30 days required after childbirth. Maternity benefits are generally paid at 100% of earnings, subject to the applicable social security arrangements. 
• Paternity Leave: There is no clearly established statutory paid paternity entitlement comparable with the maternity benefit, although contractual or collective arrangements may provide additional leave.
• Public Holidays: Employees are entitled to paid public holidays established under national legislation.
• Social Security: The social security system provides benefits including medical care, maternity benefits, pensions and other social insurance protections. 
• Employers may additionally provide benefits such as transport, housing, meal allowances, private medical coverage or other allowances depending on the sector and employment agreement.

• Tax Residency: Guinea-Bissau's tax system distinguishes between residents and non-residents, with tax generally applying to employment income sourced in Guinea-Bissau.
• Residents: Resident individuals are generally subject to Guinea-Bissau personal income taxation on taxable employment and other applicable income.
• Non-Residents: Non-residents are generally taxed on Guinea-Bissau-source income. Certain short-term foreign workers may benefit from exemptions where specific conditions are met. 
• Tax Year: 1 January – 31 December.
• System: Guinea-Bissau applies a progressive professional income tax system to employment income, with rates for employees ranging from 1% to 20%. The IMF confirms a current top personal income tax rate of 20%. 
• Employer Withholding: Employers are responsible for calculating, withholding and remitting professional income tax on employees' taxable remuneration. 
• Double Taxation Treaties: Guinea-Bissau participates in the WAEMU tax framework and has tax treaty arrangements with selected countries.