Foreign nationals intending to work in Seychelles generally require a Gainful Occupation Permit (GOP), which is sponsored by the employer. Employers must demonstrate that efforts were made to recruit locally before hiring foreign workers in certain sectors. The GOP application process typically requires employment contracts, proof of qualifications, medical documentation, and police clearance certificates.

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Work permits are usually issued for one to two years and may be renewed. Employers are responsible for ensuring that expatriate employees maintain valid immigration and work authorization status throughout employment.

Employers are responsible for withholding Pay As You Earn (PAYE) income tax and social security contributions from employee salaries. Monthly payroll filings and remittances are mandatory. Employers must also maintain payroll records and issue annual earnings summaries where applicable.

• Social security contributions are mandatory under the Seychelles Pension Fund system.
• Social Security Contributions:
  
  • Employer: 20%
  • Employee: 2.5%
• Deductions: PAYE income tax, pension contributions, and any approved deductions such as loan repayments or union fees.

• Employment contracts in Seychelles may be fixed-term or indefinite. Written contracts are recommended and are generally standard practice for formal employment arrangements.
• Probation Period: Typically one to six months depending on the role and employer policy.
• Working Hours: The standard workweek is generally 60 hours for certain sectors, although many office-based roles operate closer to 40–45 hours weekly. Overtime must be compensated according to employment regulations or collective agreements.
• Termination: Termination requires notice or payment in lieu of notice. Grounds for dismissal may include misconduct, redundancy, incapacity, or operational requirements.
• Notice Periods: Usually one month after probation, unless otherwise agreed in the employment contract.
• Severance: Employees dismissed for redundancy or certain operational reasons may be entitled to severance benefits depending on their length of service.

• Annual Leave: Employees are generally entitled to at least 21 days of paid annual leave after completing one year of service.
• Sick Leave: Paid sick leave is available with medical certification. The duration and payment structure may vary depending on service length and employer policy.
• Maternity Leave: Female employees are entitled to approximately 14 weeks of maternity leave, with a portion paid through the social security system.
• Paternity Leave: Paternity leave is commonly granted for several days following the birth of a child.
• Public Holidays: Seychelles observes a range of paid public holidays throughout the year.
• Additional Benefits: Many employers provide supplementary benefits such as transport allowances, medical insurance, accommodation support, or performance bonuses.

• Tax Residency: Individuals residing or present in Seychelles for 183 days or more in a 12-month period are generally considered tax residents.
• Non-Residents: Non-residents are taxed on Seychelles-sourced income only.
• Tax Year: January 1 – December 31.
• System: Seychelles applies a progressive PAYE income tax system.
• Double Taxation Treaties: Seychelles has entered into a number of double taxation agreements with various jurisdictions.