Payroll and Benefits Guide South Sudan
Last updated: Mar 03, 2026
Contribution
| Employer Payroll Contributions | |
| 17% | National Social Insurance Fund (old-age, disability, survivors) |
| 17% | Total Employer Costs |
| Employee Payroll Contributions | |
| 8% | National Social Insurance Fund (old-age, disability, survivors) |
| 8% | Total Employee Costs |
Income Tax
Resident individuals: Progressive annual rates:
• 0% on income up to SSP 2,000/month (≈ SSP 24,000/year)
• 10% on SSP 2,001 – 5,000/month (≈ SSP 24,001 – 60,000/year)
• 15% on SSP 5,001 – 10,000/month (≈ SSP 60,001 – 120,000/year)
• 20% on SSP 10,001 – 15,000/month (≈ SSP 120,001 – 180,000/year)
• 25% on income above SSP 15,000/month (≈ SSP 180,000/year)
Non-residents: Taxed only on South Sudan–sourced income, generally at the same progressive rates.
PAYE Withholding: Employers must deduct personal income tax each month through the Pay-As-You-Earn (PAYE) system and remit it to the National Revenue Authority by the 15th of the following month.
Employer taxes
Working Hours
Standard working hours in South Sudan is 40 hours per week, 8 hours per day.
Overtime
| Aspect | Regulation Details | Notes |
| Maximum Ordinary Hours | 8 hours per day and 40 hours per week. | Overtime is any work performed beyond the 40-hour limit. |
| Daily Overtime Cap | Overtime must not exceed 3 hours per day. | Total work, including overtime, is generally capped at 11 hours per day. |
| Weekly Overtime Cap | Overtime must not exceed 10 hours per week. | This is the limit an employer may agree to with an employee. Further overtime is only allowed in specific emergency situations. |
| Consent/Waiver | An employee may be granted leave in lieu of overtime by agreement. | Overtime work is generally at the employer’s request and is only mandatory in certain emergency situations. |
| Exemptions | Employees in senior management or executive roles are typically exempt from the statutory overtime provisions. |
Mandatory Overtime Pay Rates
Overtime compensation is mandatory and is calculated as a minimum premium percentage of the employee’s regular hourly rate.
| Day/Condition | Minimum Compensation Rate (Multiplier) | Total Pay Rate | Notes |
| Standard Overtime (Ordinary Working Day) | 1.5 times the employee’s regular hourly rate. | 150% | Applies to hours worked beyond 40/week on Monday to Friday. |
| Weekly Rest Day Overtime | 2 times the employee’s regular hourly rate (Double Pay). | 200% | This high premium is the minimum for work on the designated Weekly Rest Day (usually Sunday). |
| Public Holiday Overtime | 2 times the employee’s regular hourly rate (Double Pay). | 200% | This premium is the minimum for work on an official Public Holiday. |
Compensation Method
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Monetary Pay: The payment of the applicable premium (150% or 200%) is mandatory. The employer must pay this compensation on the normal payday, no later than one month from the date the overtime was performed.
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Leave in Lieu: The Labour Act permits an employee to be granted leave in lieu of overtime, meaning compensatory time off instead of the monetary payment, by agreement with the employer.
Payroll
South Sudan follows a monthly payroll cycle.
13th Salary
A 13th salary is not required by law in South Sudan; any bonus payments are contractual or set by collective agreements or employer policy.
Leave
Annual Leave (vacation)
Employees are entitled to paid annual leave as follows: 21 working days after 1–<3 years’ service, 25 working days after 3–<15 years, and 30 working days after 15+ years.
PTO carryover
In South Sudan, statutory annual leave is a protected right, but the law does not clearly set out an automatic carryover rule. Leave is meant to be taken when due, and accrued statutory leave cannot be forfeited by policy.
Public Holidays
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 20 March 2026 | Friday | Eid al-Fitr (End of Ramadan) | |
| 3 April 2026 | Friday | Good Friday | Standard holiday |
| 4 April 2026 | Saturday | Holy Saturday | |
| 5 April 2026 | Sunday | Easter Sunday | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 1 May 2026 | Friday | Labour Day / International Labour Day | Standard holiday |
| 16 May 2026 | Saturday | SPLA Day | Standard holiday |
| 27 May 2026 | Wednesday | Eid al-Adha (Feast of Sacrifice) | |
| 9 July 2026 | Thursday | Independence Day | Standard holiday |
| 30 July 2026 | Thursday | Martyrs’ Day | Standard holiday |
| 24 December 2026 | Thursday | Christmas Eve | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
| 26 December 2026 | Saturday | Christmas Holiday / Boxing Day | Standard holiday |
Sick Days
Employees are entitled to 12 days of paid sick leave per year. Employers may request a medical certificate confirming incapacity and expected duration.
Maternity
Female employees are entitled to 90 days of maternity leave on full pay, generally taken immediately after childbirth, with protections for return to the same role. After returning, mothers are entitled for six months to nursing breaks (two × 30 minutes per day) or a 60-minute daily reduction, counted as paid working time. Additional leave applies for miscarriage or stillbirth.
Paternity
Fathers are entitled to two weeks of paid paternity leave, to be taken within three days after birth or immediately following a miscarriage.
Bereavement Leave
Eligible employees (working more than four days a week with at least three months’ service) are entitled to up to three days of paid compassionate leave per year for the death of a family member or illness/injury of a spouse or child. This leave does not accumulate year to year.
Employer taxes
Termination
Termination Process
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Lawful grounds for termination include incapacity certified by the medical commission, persistent unsatisfactory performance (after notice, a chance to respond, and a reasonable opportunity to improve), gross misconduct established through fair process, and redundancy arising from operational changes. Discriminatory or retaliatory reasons are explicitly prohibited.
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Procedure requires written reasons; for conduct or performance cases, the employer must explain the allegations, share evidence, and allow the employee to respond before deciding. For redundancy, the employer must notify the Ministry at least two months in advance, consult, and follow statutory steps.
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Unfair dismissal disputes go to conciliation and, if unresolved, to the Labour Court; available remedies include compensation or other relief per the Act.
| Salary payment interval / date | Final payment on termination | Bank account/payment-method requirement |
|---|---|---|
| The law requires that the pay period be specified in the employment contract and that wages be paid for the agreed period. The sources do not clearly specify a maximum interval (e.g., “monthly by the Xth”) for all employees. | Upon termination the employer must pay all outstanding wages and any severance/terminal benefit where applicable. For example, under the Labour Act, 2017, severance for redundancy is “two weeks’ wages for each completed year of service” for certain cases. | The sources did not identify a statute clearly mandating only payment into a bank account for every employee. |
Notice Period
Statutory minimum notice depends on service: 1 week (<6 months’ service), 2 weeks (6 months to <1 year), and 1 month (≥1 year). Parties may agree longer notice; pay in lieu is permitted; summary dismissal without notice is limited to proven gross misconduct.
Severance Pay
On redundancy, employees with at least one year’s continuous service are entitled to severance equal to two weeks’ wages for each completed year of service, in addition to other terminal benefits. (Severance is not owed when dismissed for gross misconduct.)
Probation
The Labor Act does not set a single universal probation length; probation periods are contractual and often defined by collective agreements or company policy, provided they remain reasonable and consistent with Act protections.
Immigration
Non-citizens must obtain an appropriate entry visa (e-Visa is available) and a work permit issued by the Ministry of Labour (Department of Alien Employment) before starting work. Online portals exist for e-visa and work-permit processing; typical documentation includes a valid passport/visa, an employer sponsorship letter and contract, company registration details, qualifications, and tax/registration clearances.
Employers are responsible for sponsorship and compliance; in practice, both a work permit and a residence permit (from the immigration directorate) are needed for longer stays. Processing times and fees vary; publicly available guidance emphasizes that working before permit issuance is prohibited.
Minimum Wage
There is currently no statutory national minimum wage in South Sudan.
MINIMUM WAGE (PER MONTH)
VAT
South Sudan does not operate a VAT system. Instead, it levies a Sales Tax under the Taxation Act as updated by the Financial Act FY 2023/24:
• Produced goods: 1%–20% (by schedule/category).
• Hotel, restaurant and bar services: 20%.
• Imported goods: 20% (assessed on customs value plus excise/customs duties).
Certain diplomatic and donor-funded imports may be exempt 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 (End of Ramadan) | |
| 3 April 2026 | Friday | Good Friday | Standard holiday |
| 4 April 2026 | Saturday | Holy Saturday | |
| 5 April 2026 | Sunday | Easter Sunday | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 1 May 2026 | Friday | Labour Day / International Labour Day | Standard holiday |
| 16 May 2026 | Saturday | SPLA Day | Standard holiday |
| 27 May 2026 | Wednesday | Eid al-Adha (Feast of Sacrifice) | |
| 9 July 2026 | Thursday | Independence Day | Standard holiday |
| 30 July 2026 | Thursday | Martyrs’ Day | Standard holiday |
| 24 December 2026 | Thursday | Christmas Eve | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
| 26 December 2026 | Saturday | Christmas Holiday / Boxing Day | Standard holiday |
Questions & Answers