CSS (Caisse de Sécurité Sociale) runs about 21% employer and 6% or so from the employee (rates and caps vary). IPM (Institut de Prévoyance Maladie) covers health — employer and employee contribute. Budget roughly 22–24% employer-side on top of gross before income tax. Salaries are typically in CFA francs (XOF); if you fund in another currency, agree who bears FX risk and at what rate.

Payroll and tax

Income tax (IR) is progressive. Bands and reliefs are set by the tax authority; withholding is done by the employer and remitted. CSS and IPM are remitted to the respective bodies. Late remittance attracts penalties. Keep payroll records and proof of remittance; labour and tax inspections occur.

Labour Code

Written contracts are required. Maximum 40 hours per week (or 2,080 per year in some calculations); overtime is limited and paid at a premium. Annual leave: 2.5 days per month (30 days per year). Maternity leave: 14 weeks (partly from social security). Probation: max 6 months for permanent contracts.

Fixed-term contracts (CDD) are allowed only for temporary needs; repeated CDDs or continued work after the term can convert to indefinite (CDI). CDI can be terminated by notice (as per contract or collective agreement) or payment in lieu. Dismissal for cause must be for a real and serious reason and follow procedure; otherwise you risk nullity and reinstatement or damages. Redundancy has procedure and consultation requirements.

Statutory benefits

CSS covers pension and related benefits; IPM covers health. Employer and employee contributions are mandatory. End-of-contract indemnity may apply depending on tenure and reason for termination; confirm current Labour Code formulas. Ensure CSS and IPM are remitted on time.

EOR and CFA zone considerations

Your EOR must handle CSS and IPM registration and remittance, income tax withholding, and Labour Code–compliant contracts. Contracts are often in French. CFA franc (XOF) is the local currency; funding from abroad involves FX. Confirm who bears bank charges and FX risk and that the EOR can pay salaries in XOF on time. Labour courts are active; the EOR should carry employment liability and have local legal support.

Frequently Asked Questions

What does an employer pay on top of salary in Senegal? CSS about 21% and IPM contributions. Total employer statutory add-on is roughly 22–24% before income tax. Rates and caps depend on wage band.

Do we pay in CFA francs? Yes. Salaries are in XOF. If you fund in EUR or USD, agree with the EOR who bears FX and at what rate.

Can we use fixed-term contracts (CDD) freely? No. CDD is for temporary situations. Misuse or repeated use can convert the relationship to CDI with full termination protections.

Who handles CSS and IPM when using an EOR? The EOR is the employer of record and must register and remit. Confirm they are set up for CSS and IPM and that they handle termination and any end-of-contract indemnity correctly.

What notice period applies for CDI? As per contract or collective agreement. Payment in lieu is possible if agreed. Wrong termination can lead to nullity and reinstatement or damages.