Payroll and Benefits Guide Niger
Last updated: Mar 03, 2026
Contribution
|
Employer Payroll Contributions
|
|
|
8.40%
|
Social Security (CNSS) family allowance
|
|
1.75%
|
Social Security (CNSS) work injury
|
|
6.25%
|
Social Security (CNSS) old age, disability, and survivors
|
|
0.50%
|
social contribution for unemployment public insurance to the National Agency for the Promotion of Employment (Agence National pour la Promotion de l’Emploi, ANPE
|
|
3% – 5%
|
An apprenticeship tax (taxe d’apprentissage) is payable by companies subject to business income tax in Niger at the rate of 3% on payments made to local employees and 5% on payments made to expatriate employees
|
|
16.90% (plus 3%-5%)
|
Total Employment Cost
|
|
Employee Payroll Contributions
|
|
|
5.25%
|
Social Security (CNSS) old age, disability, and survivors
|
|
5.25%
|
Total Employee Cost
|
|
Employee Income Tax
|
|
|
1.00%
|
Up to 25,000 CFA
|
|
2.00%
|
Between 25,001 CFA and 50,000 CFA
|
|
6.00%
|
Between 50,001 CFA and 100,000 CFA
|
|
13.00%
|
Between 100,001 CFA and 150,000 CFA
|
|
25.00%
|
Between 150,001 CFA and 300,000 CFA
|
|
30.00%
|
Between 300,001 CFA and 400,000 CFA
|
|
32.00%
|
Between 400,001 CFA and 700,000 CFA
|
|
34.00%
|
Between 700,001 CFA and 1,000,000 CFA
|
|
35.00%
|
1,000,00 and above
|
Employer taxes
Employee taxes
Minimum Wage
General
Niger’s minimum wage is 42,000 CFA per month.
MINIMUM WAGE (PER MONTH)
Payroll
Payroll Cycle
The typical payroll cycle in Niger is a monthly basis, however weekly and hourly cycles are also common.
13th Salary
There is no statutory requirement to provide a 13th salary.
Working Hours
General
The standard workweek in Niger consists of 40 hours, however there are some exceptions which allow additional hours due to the nature of the job role, e.g., farmworkers who are entitled 2400 hours per year.
Overtime
| Aspect | Regulation Details | Notes |
| Maximum Ordinary Hours (Non-Agricultural) | 40 hours per week. Overtime is any work performed beyond this limit. | Specific sectors (e.g., transport, hospital staff, surveillance) have higher legal weekly limits (up to 56 hours). |
| Maximum Ordinary Hours (Agricultural) | 48 hours per week (or 2,400 hours per year). | Overtime begins beyond this threshold. |
| Daily Overtime Cap | Overtime is limited to a maximum of 2 hours per day. | Total working time is generally capped at 10 hours per day. |
| Annual Overtime Cap | Overtime is generally limited to 150 hours per year (some sources cite 120 or 200 hours, depending on sector/authorization). | This limit can be modified by a Decree of the Council of Ministers in urgent cases. |
| Consent/Authorization | Overtime often requires prior authorization or notification to the Labour Inspectorate. |
Mandatory Overtime Pay Rates (Tiered System)
Overtime compensation is mandatory and is calculated as a minimum premium percentage of the employee’s regular hourly wage. The exact rates are detailed in implementing decrees or the Interprofessional Collective Agreement.
| Day/Condition | Hours Worked (Beyond 40/week) | Minimum Premium Rate (Supplement) | Total Pay Rate |
| Normal Overtime (Tier 1) | First 8 hours of weekly overtime (Hours 41–48). | +25% of the regular hourly wage. | 125% |
| Normal Overtime (Tier 2) | Subsequent hours of weekly overtime (Hours 49+). | +50% of the regular hourly wage. | 150% |
| Night Overtime (9:00 PM to 5:00 AM) | +100% of the regular hourly wage. | 200% | This premium is cumulative with the standard overtime rate (e.g., Tier 1 night OT may be $\text{100%} + \text{25%} = \text{125\%}$ supplement, or $225\%$ total pay, depending on interpretation of collective agreement). |
| Weekly Rest Day (Sunday) | All hours worked on rest day. | +100% of the regular hourly wage. | 200% |
| Public Holiday Work | All hours worked on public holiday. | +100% of the regular hourly wage. | 200% |
Compensation Method
-
Compensatory Rest Day: When an employee works on a weekly rest day or public holiday, they are also entitled to a compensatory rest period of equivalent duration, in addition to the premium payment.
-
Overtime Inclusion: The payment for overtime is an indemnity that must be paid at the statutory rates.
Leave
Annual Leave (vacation)
Employees are entitled 30 days of paid annual leave.
The annual leave increases with the length of service as follows,
After 20 years of service, they are entitled to an additional two days leave
After 25 years of service, they are entitled to an additional four days leave
After 30 years of service, they are entitled to an additional six days leave
PTO carryover
In Niger, statutory annual leave does not automatically expire at year-end. The law does not clearly grant a general automatic carryover right, but accrued statutory leave cannot be forfeited by policy. Unused leave must be taken later or paid out on termination; a blanket “use-it-or-lose-it” rule is not supported.
Public Holidays
There are 13 National Holidays in Niger in 2022.
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 16 March 2026 | Monday | Laylat al-Qadr | |
| 20 March 2026 | Friday | Eid al-Fitr | |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 24 April 2026 | Friday | Concord Day | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 27 May 2026 | Wednesday | Eid al-Adha (Day 1) | |
| 28 May 2026 | Thursday | Eid al-Adha (Day 2) | |
| 16 June 2026 | Tuesday | Islamic New Year | |
| 26 July 2026 | Sunday | Anniversary of the CNSP Coup | Standard holiday |
| 27 July 2026 | Monday | CNSP Coup Anniversary Holiday | |
| 3 August 2026 | Monday | Independence Day | Standard holiday |
| 25 August 2026 | Tuesday | The Prophet’s Birthday | |
| 18 December 2026 | Friday | Republic Day | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
Sick Days
An employee is entitled to five days 100% paid sickness absence per year.
Maternity Leave
Female employees are entitled to 14 weeks of paid maternity leave in Niger, with the requirement to take six weeks before the due date and eight weeks after the birth.
Maternity confirmation certificates must be provided before any maternity leave can commence.
Paternity Leave
In Niger a father is entitled to one day paid paternity in one calendar year.
Parental Leave
There are no provisions in the law regarding parental leave.
Other Leave
There are no provisions in the law regarding other types of leave.
PAID MATERNITY LEAVE (DAYS)
Termination
Termination Process
Employers can terminate a fix term contract by giving the following reasons – business, personal, or employees misconduct. It requires notice and a written explanation for the termination.
| Salary payment interval / date | Final payment on termination | Bank account/payment-method requirement |
|---|---|---|
| Wages must be paid at “regular intervals”; the law does not clearly specify a single fixed payday date for all employees. According to employer-guides, any wage period longer than one month is not permitted. | When employment ends, the employer must pay all wages and any sums owed under the employment relationship. | Wages must be paid in money (legal tender) and at agreed intervals; payment by bank account transfer is not explicitly mandated for all employees. |
Notice Period
The minimum statutory notice period is determined within the job role and respective collective agreement. General notice periods range from eight days’ notice period for employees on hourly or weekly paid contracts to a minimum of one month for monthly paid employees, increasing to three months for senior management roles.
Severance Pay
An employee is entitled to severance pay (linked to length of service) as long as they have worked continuously for at least one year with the employer.
Probation Period
In Niger, probationary periods are generally three months.
Immigration
In accordance with Niger’s immigration legislation, employment by a local entity is a prerequisite for applying for a work permit, as there is no restriction on the number of foreign employees that a company may employ. Foreigners working in Nigeria are subject to immigration approvals, controls, permissions and permits.
VAT
General
The Standard rate of VAT in Niger is 19%
Stay up to date on payroll & employment law changes
See how Papaya can help you automate your global payroll or EoR whilst staying 100% compliant with local labor laws
Payroll and Benefits Guide
in Niger
What’s covered in this guide:
- Employer/employee contributions
- Minimum wage
- Working hours
- Visa requirements
And more...
Public Holidays Calendar
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 16 March 2026 | Monday | Laylat al-Qadr | |
| 20 March 2026 | Friday | Eid al-Fitr | |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 24 April 2026 | Friday | Concord Day | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 27 May 2026 | Wednesday | Eid al-Adha (Day 1) | |
| 28 May 2026 | Thursday | Eid al-Adha (Day 2) | |
| 16 June 2026 | Tuesday | Islamic New Year | |
| 26 July 2026 | Sunday | Anniversary of the CNSP Coup | Standard holiday |
| 27 July 2026 | Monday | CNSP Coup Anniversary Holiday | |
| 3 August 2026 | Monday | Independence Day | Standard holiday |
| 25 August 2026 | Tuesday | The Prophet’s Birthday | |
| 18 December 2026 | Friday | Republic Day | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
Questions & Answers