Recruitment of Senegalese workers is free but must be declared to the manpower service.
In the case of expatriate workers, their recruitment is subject to prior authorization and the employment contract must be submitted to the Ministry of Labour for approval.
The employer has an obligation to keep the so-called legal books, the payroll register and to register the workers with the social organizations: the Senegal Retirement Pension Institute (IPRES) and the Social Security Fund (CSS).
There are two types of employment contracts in force in the country: the fixed-term contract and the indefinite employment contract. Labour legislation also provides for the trial commitment contract for a minimum period of 3 months renewable for executives and 1 month renewable for employees and others (subject to the collective agreement specific to the sector of activity concerned).
A contract is for a fixed term when the term is specified in advance, by the will of the parties or when it is accompanied by a term, a future and certain element whose advent terminates the contract. It cannot be concluded for a duration greater than two years and can be renewed only once (exceptionally the duration can be greater than two years for specific contracts such as the contract of work or site).
The contract of indefinite duration has no term or the duration is not specified.
For any economic dismissal, the authorization of the Labour Inspector is not required, except for the staff representatives. However, a particular procedure must be strictly followed. This procedure is marked by meetings with the staff representatives, the information to be sent to the labour inspector, etc., and all of this is punctuated by rather strict deadlines.
Employer's Social Expenses
Contributions payable to the Social Security Fund
Companies employing staff must be declared to the CSS to which they are required to pay social security contributions. Social contributions are exclusively borne by the employer.
The contribution base is the gross monthly salary of the worker. This base is however capped at CFA 63,000.
Contribution rates are determined as follows:
- Family allowances
- Accident at work / Occupational diseases
- 7 %
- 1%, 3% or 5% according to the sector of activity
CFA 63.000 (corresponds to a maximum contribution of CFA 4.410 per month)
Social contributions paid to IPRES
These contributions are compulsory even for foreign workers except when they are members of a pension scheme established by foreign legislation.
Pension contributions relate to two schemes: the general scheme which concerns all workers and a supplementary scheme which concerns only managers.
The contribution base is constituted by the gross monthly salary of the worker knowing that for each scheme, the base is capped at CFA 256,000 per month for the general scheme and CFA 768,000 per month for the supplementary scheme.
Obligation to join a health insurance institution
An employer with at least 300 employees is required to set up a sickness insurance institution (IPM in French) on behalf of their permanent workers and their families (wives and dependent children).
On the other hand, when the number of staff is less than 300, the employer will either have to regroup with other employers to establish an IPM or join an existing IPM.
- New Year's Day: 1 January
- National holiday: 4 April
- Labour Day: 1 May
- Assumption: 15 August
- Toussaint ("All Saints"): 1 November
- Christmas: 25 December
- Easter Monday
- Whit Monday
- Korité (Eid al-Fitr marks the end of Ramadan)
- Tabaski (Eid al-Adha a Muslim feast to commemorate the « Sacrifice of Ibrahim »)
- Tamkharit (Muslim New Year)
- Maouloud (Prophet Mohammed’s birthday)
However, only 8 public holidays in addition to April 4th, May 1st and the Muslim New Year are compulsorily paid days off.