Foreign nationals require an entry visa, work permit, and often a residence permit for long-term employment.

• Business visas allow short-term visits but not employment.
• Work permits require a valid passport, job offer, relevant qualifications, clean criminal record, and medical clearance.
• Employers must prove no qualified local candidates are available.

• Income includes salaries, earnings, bonuses, overtime, taxable benefits, allowances, lump sum perks, company profits/losses, and trust income.
• Deductions: Taxes, social security contributions, pensions, health insurance, and loan repayments.
• Benefits in Kind: No statutory minimum requirements; provision is at employer’s discretion.
• Employer Contributions: National Social Security and Insurance Trust (NASSIT) and workers’ compensation.
• Payroll Taxes: NASSIT contributions and income tax.‍
• Payroll Cycle: Bi-weekly or monthly.

• Contracts may be fixed-term or open-ended.
• Probation Period: Up to six months.
• Working Hours: Maximum 45 hours per week. Overtime paid at 125% on weekdays and 150% on Sundays/public holidays.
• Termination: Requires notice — from 1 week (<3 months) to 2 months (>5 years) — or pay in lieu. Severance applies after one year of service.
• Collective bargaining agreements may apply in some sectors.

• Annual Leave: Minimum 21 working days per year.
• Sick Leave: At least 5 paid days per year with medical proof.
• Maternity Leave: 12 weeks paid.
• Social Security: NASSIT provides pensions and survivor benefits
• ‍Private Benefits: Health and life insurance may be offered but are not mandatory.

• Tax Residency: Individuals present in Sierra Leone for 183+ days in a tax year are residents.
• Non-Residents: Taxed only on Sierra Leone-sourced income.
• Tax Year: January 1 – December 31.
• Progressive rates from 0% to 30%.