Payroll and Benefits Guide Gabon
Last updated: Mar 03, 2026
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
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
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)
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
| 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 |
Questions & Answers