Foreign professionals must obtain both a long-stay work visa and a work permit (Permis de Travail) to take up employment in Senegal. Work permits are issued for an initial two-year period and are renewable. Employers are responsible for sponsorship and registration with national labor authorities. Once in-country, employees must also apply for a residence permit (Carte d’Identité d’Étranger, CIE) to legally reside.

Payroll is typically processed monthly. Key components include:

• Income Tax (PAYE): Withheld on a progressive scale from employment income.
• Social Security Contributions:
  
  • Family Benefits & Work Injury: Employer contributes a combined rate; Family Allowance ~7%, Work Injury ~1–5%.
  • Pension (IPRES): Around 14% total (employer 8.4%, employee 5.6%), with lower executive rates.
  • Health Insurance: Employers (2–7.5%) and employees (2–7.5%) contribute—employer bills average < 15%.
• Medical Coverage: Employers subscribe employees to health plans offering 50–80% reimbursement for treatment.
• Typical employer payroll burden ranges between 18%–31% on top of base salary.

Senegalese labor law mandates written contracts (often in French) for employment longer than three months. Contracts must include job title, working hours, compensation details, termination terms, and applicable collective agreement.

• Probation: Up to 3 months for executives, 1 month for other staff.
• Worker Classification: Misclassifying employees as contractors risks fines and backdated contributions.

• Annual Leave: Minimum of 30 days per year (2.5 days per month).
• Sick Leave: At least 5 days per year after six months of service.
• Maternity Leave: 14 weeks fully paid.
• Paternity Leave: 1 day, if covered under collective agreement.
• Public Holidays: Typically around 14 statutory holidays annually.
• Mandatory Coverage: Pension, healthcare, disability, and injury protection through social security. Employers often supplement with private benefits such as transportation or meal allowances.

• Tax Year: Calendar year (Jan–Dec).
• Residency: Residents taxed on Senegal-sourced income; non-residents on work performed in-country.
• PAYE & Withholding Taxes: Withheld at source; other income categories like dividends and services are also subject to withholding.
• Minimum Wage: Varies by industry and role; set via sectoral agreements rather than a universal rate.