Foreign nationals intending to work in Liberia generally require a work permit and the appropriate visa. Employers typically sponsor foreign employees and must demonstrate that the required skills are not readily available in the local labour market.

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Work permits are issued by the Ministry of Labour and are generally granted for a fixed period with renewal options. Employers must maintain valid immigration and employment records throughout the employee’s assignment.

Employers must register with the Liberia Revenue Authority (LRA) and relevant social security authorities before hiring employees. Payroll is commonly processed on a monthly basis, with employers responsible for withholding personal income tax and remitting mandatory social security contributions.

• Payroll obligations include:
  
  • Monthly salary processing
  • Withholding and remittance of Pay-As-You-Earn (PAYE) tax
  • National Social Security and Welfare Corporation (NASSCORP) contributions
  • Maintenance of payroll records and statutory filings
• Social Security Contributions:
  
  • Employer: 6%
  • Employee: 4%
  • Total: 10%

• Contract Types: Indefinite-term and fixed-term contracts are permitted.
• Probation: Commonly up to three months, though longer periods may apply for certain positions.
• Working Hours: Standard working week is 48 hours, typically eight hours per day across six days.
• Overtime: Overtime work must generally be compensated at premium rates.
• Notice Periods:
  
  • During probation: Short notice periods may apply.
  • Permanent employees: Notice requirements depend on length of service and employment terms.
• Termination: Employers must have a valid reason for termination and follow statutory procedures.
• Severance: Employees terminated under qualifying circumstances may be entitled to severance benefits based on length of service.

• Annual Leave: Minimum of two weeks of paid annual leave after one year of service.
• Sick Leave: Paid sick leave is generally available subject to medical certification.
• Maternity Leave: Up to 14 weeks of maternity leave, with statutory protections for eligible employees.
• Paternity Leave: No specific statutory entitlement under national labour legislation.
• Public Holidays: Employees are entitled to paid public holidays recognised by the government.
• Social Security: Coverage through NASSCORP for retirement, employment injury, and survivor benefits.

• Tax Residency: Individuals present in Liberia for 183 days or more within a tax year are generally considered tax residents.
• Residents: Taxed on Liberia-sourced employment income.
• Non-Residents: Taxed on Liberia-sourced income only.
• Tax Year: January 1 – December 31.
• System: Progressive personal income tax rates up to 25%.