Foreign employees working in Niger generally require both a valid entry visa and a work permit. Employers sponsoring foreign workers must comply with labour market regulations and obtain the necessary approvals from labour and immigration authorities.

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Work permits are generally issued for fixed durations and may be renewed subject to continued employment.

Employers must register with the tax authorities and the National Social Security Fund (CNSS) before hiring staff. Payroll is typically processed monthly, with employers responsible for withholding income tax and remitting social security contributions.

• Payroll obligations include:
  
  • Monthly payroll processing
  • Income tax withholding
  • Social security administration
  • Statutory reporting and recordkeeping
• Social Security Contributions:
  
  • Employer: Approximately 16.4%
  • Employee: Approximately 5.25%

• Contract Types: Fixed-term and indefinite-term contracts are recognised.
• Probation:
  
  • Workers: Up to one month, generally renewable once.
  • Supervisors and managers: Longer probation periods may apply.
• Working Hours: Standard workweek is 40 hours.
• Overtime: Permitted subject to statutory limits and premium compensation requirements.
• Notice Periods: Depend on employee category, seniority, and applicable collective agreements.
• Termination: Employers must establish a valid reason and follow labour law procedures.
• Severance: Employees dismissed under qualifying circumstances may be entitled to severance compensation based on service length.
• Collective Bargaining: Collective agreements play an important role in many sectors.

• Annual Leave: Minimum of 24 working days of paid annual leave per year.
• Sick Leave: Paid sick leave may be available subject to medical certification and social security provisions.
• Maternity Leave: 14 weeks of maternity leave, generally including prenatal and postnatal periods.
• Paternity Leave: Limited leave may be available depending on employment terms or collective agreements.
• Public Holidays: Employees are entitled to paid public holidays.
• Social Security: CNSS provides retirement, family allowance, and workplace injury protection.

• Tax Residency: Individuals with a permanent home in Niger or who spend 183 days or more in the country during a tax year are generally considered tax residents.
• Residents: Taxed on Niger-sourced employment income.
• Non-Residents: Taxed on Niger-sourced income only.
• Tax Year: January 1 – December 31.
• System: Progressive personal income tax system with rates reaching approximately 35%.