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Payroll and Benefits Guide Gabon

Last updated: Mar 03, 2026

Currency
Central African CFA franc (XAF)
Employer Taxes
20.1%
Payroll Frequency
Monthly
Employee Costs
5%
Capital
Libreville
Date Format
dd/mm/yyyy
Fiscal Year
1 January - 31 December
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Contribution

 Employer Payroll Contributions
16.00%
CNSS (Pensions & Family Allowances)
1% (up to 6%)
CNSS (Work Injury Insurance)
4.5%
CNAMGS (Health Insurance)
1%
Vocational Training Fund (FNEF)
4.1% total (0.6% + 2% + 1.5%)
Other CNSS Services (Evacuation, Medicines, Hospitalization)
20.1% Total Employer Cost

 

 Employee Payroll Contributions
2.5%
CNSS (Pensions & Family Allowances)
0%
CNSS (Work Injury Insurance)
2.5%
CNAMGS (Health Insurance)
0%
Vocational Training Fund (FNEF)
–
Other CNSS Services (Evacuation, Medicines, Hospitalization)
5% Total Employee Cost

Income Tax

Gabon applies a progressive income tax (IRPP) structure, with the following brackets as of 2025:

  • 0% on annual income up to XAF 1,500,000 (approx. $2,600)

  • 10% on XAF 1,500,001–3,000,000

  • 15% on XAF 3,000,001–6,000,000

  • 20% on XAF 6,000,001–12,000,000

  • 25% on income above XAF 12,000,000

Employer taxes

Highest
Lowest

Working Hours

The standard workweek is typically 40 hours per week, aligning with regional norms.

Overtime

Regular weekday overtime is paid at 125% of the normal hourly wage (a 25% increase). Overtime performed on weekends or public holidays requires a higher compensation, ranging between 150% to 200% of the regular wage (a 50% to 100% increase)

Payroll

Payroll is usually processed on a monthly cycle, with contributions and taxes due by the 15th of the following month.

13th Salary

No legal mandate exists in Gabon for a 13th-month salary. Such bonuses are voluntary and may be approved by employers or outlined in a collective bargaining agreement.

Leave

Annual Leave (vacation)

Employees are entitled to a minimum of 22 days of paid annual vacation after completing one year of service.

Public Holidays

Date Day Holiday Notes
1 January 2026 Thursday New Year’s Day Standard holiday
20 March 2026 Friday Eid al-Fitr Standard holiday
6 April 2026 Monday Easter Monday Standard holiday
17 April 2026 Friday Women’s Rights Day Standard holiday
1 May 2026 Friday Labour Day Standard holiday
14 May 2026 Thursday Ascension Day Standard holiday
25 May 2026 Monday Whit Monday Standard holiday
27 May 2026 Wednesday Eid al-Adha Standard holiday
15 August 2026 Saturday Assumption Day Standard holiday
16 August 2026 Sunday National Day Standard holiday
17 August 2026 Monday Independence Day Holiday Standard holiday
30 August 2026 Sunday National Liberation Day Standard holiday
1 November 2026 Sunday All Saints’ Day Standard holiday
25 December 2026 Friday Christmas Day Standard holiday

Sick Days

Employees with less than two years of service can receive up to one month of paid sick leave annually, while those with two or more years are eligible for up to six months per year. A valid medical certificate is required, and payment is generally covered by the social security system for eligible employees.

Maternity Leave

Expectant mothers (who have worked for 12 consecutive months) are entitled to up to 14 weeks (6 weeks pre- and 8 weeks post-birth), with partial wage replacement and job protection.

Paternity Leave

Paternity leave in Gabon provides a statutory entitlement of up to 3 consecutive days of leave following the birth or adoption of a child. The employee must inform their employer at least one month before the expected date of delivery, and the leave is fully paid during this period

Bereavement Leave

Gabonese law does not specify a statutory entitlement for bereavement leave. However, many employers provide exceptional paid leave, typically around 2 to 3 working days, following the death of a close family member, such as a spouse, child, or parent. The exact duration is not standardized under law and often depends on collective agreements or internal company policy

Employer taxes

Highest
Lowest

Termination

Employment contracts in Gabon—including permanent (CDI) and fixed-term (CDD) types—can be terminated by mutual consent, resignation initiated by the employee, or dismissal by the employer for valid reasons such as misconduct, capacity issues, or economic necessity. Fixed-term contracts automatically end on their scheduled date, unless early termination is warranted due to fault, force majeure, or mutual agreement.

Salary payment interval / date Final payment on termination Bank account payment requirement
For hourly/daily workers: pay must be made at most every 15 days. For monthly-paid workers: pay must be made no later than 5 days after the end of the month worked. When employment ends, all owed wages and accessories “must be paid at the cessation of services.” Wages must be paid in legal tender at the workplace or employer’s office. The law does not mandate payment only via bank account for all employees.

Notice Period

Notice requirements vary with the employee’s length of service:

  • Less than 1 year: 15 days

  • 1–3 years: 1 month

  • 3–5 years: 2 months

  • 5–10 years: 3 months

  • 10–15 years: 4 months

  • 15–20 years: 5 months

  • 20–30 years: 6 months

  • Over 30 years: +10 days for each additional year.

In cases of gross misconduct, no notice is required. If notice is not honored, compensation equivalent to the unserved notice period must be paid

Severance Pay

This does not require a minimum tenure and provides compensation based on seniority, calculated at 20% of the average gross monthly salary over the last 12 months per year of continuous service.

Probation Period

In Gabon, the probationary period for permanent employees (CDI) is capped at six months. For fixed-term contracts (CDD), the probation period can extend up to 24 months and may be renewed once, provided it does not surpass legal limits.

Immigration

Foreign nationals require both a work permit and a corresponding visa before starting employment in Gabon. The employer typically sponsors the work permit application by submitting required documents—such as the employment contract, employee passport, job offer, and licensing information—to the Ministry of Labor’s Work Department. Upon approval, it is forwarded via the immigration department to the Gabonese embassy in the applicant’s home country for visa issuance.

Gabon allows for different visa types, including short-term (temporary) visas for assignments up to three months, and long-term visas for extended employment. A temporary visa is valid for short stays (typically under 12 months), while longer positions require long-term work visas.

Upon arrival in Gabon, foreign workers must obtain a residence card (Carte de Séjour). After three months of continuous employment, employees may be granted the status of resident worker, allowing them to work legally for up to two years, with potential extensions contingent on ongoing employer sponsorship and compliance with regulations

Minimum Wage

As of January 1, 2025, the national minimum wage is XAF 150,000 per month.

MINIMUM WAGE (PER MONTH)

Highest
Lowest

VAT

Gabon implements VAT through three distinct rates:

  • A standard rate of 18%, applicable to the majority of sales of goods and services.

  • A reduced rate of 10% for specified products and services (e.g., cement, automotive parts, construction materials, selected imports)

  • A zero rate (0%) applied to exports, international transport services, and related activities.

Businesses must register for VAT if their annual turnover exceeds XAF 60 million. VAT returns are filed and remitted according to guidelines set by the Direction Générale des Impôts, and input VAT can generally be deducted under specified conditions 

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Public Holidays Calendar

Gabon
Download:
CSV
PDF
ICS
Date Day Holiday Notes
1 January 2026 Thursday New Year’s Day Standard holiday
20 March 2026 Friday Eid al-Fitr Standard holiday
6 April 2026 Monday Easter Monday Standard holiday
17 April 2026 Friday Women’s Rights Day Standard holiday
1 May 2026 Friday Labour Day Standard holiday
14 May 2026 Thursday Ascension Day Standard holiday
25 May 2026 Monday Whit Monday Standard holiday
27 May 2026 Wednesday Eid al-Adha Standard holiday
15 August 2026 Saturday Assumption Day Standard holiday
16 August 2026 Sunday National Day Standard holiday
17 August 2026 Monday Independence Day Holiday Standard holiday
30 August 2026 Sunday National Liberation Day Standard holiday
1 November 2026 Sunday All Saints’ Day Standard holiday
25 December 2026 Friday Christmas Day Standard holiday