Hiring in Sierra Leone: the work permit, the contract and a salary worked through, step by step

Move someone who is already in Sierra Leone

A work permit cannot be transferred, and is valid only for the purpose it was issued for. A change of employment before it expires makes it void, and the permit is handed back. When a foreign national stops working for an employer, the employer tells the Commissioner within seven working days. The new employment needs its own permit.

A Sierra Leonean national needs no permit. Their move turns on the notice their current contract sets, which is at least a month in writing where the contract has no time limit.

Check the role is open to a non-Sierra Leonean

An employer gives Sierra Leonean nationals first consideration for employment and training. Where no trained Sierra Leonean is available for a position, the employer can hire a foreign expert. It then gives the Commissioner a training and succession plan for passing the skills on.

The Minister declares, by notice in the Gazette, the trades, occupations and businesses a non-citizen can be employed in. A foreign professional who must be registered with a professional body does not work in Sierra Leone until registered.

Where an employer applies for someone, the Work Permit Committee weighs whether the business would be substantially disrupted without them. It also weighs whether the employer will take timely and significant steps to recruit and keep Sierra Leonean nationals. It looks, too, at whether the employer has or plans training to pass the skills on to Sierra Leonean nationals.

Set the contract up right

A contract of employment, a set of terms, a staff handbook or any other document that governs the employment is vetted and attested by the Commissioner of Labour and Employment. Without that it is not binding, though the worker keeps every right earned in the time served.

Written particulars are given within twelve weeks of the start. They include the job, the place of work, the pay and when it is paid, the overtime rates, the normal hours, the annual leave, sick pay and any notice longer than the Act's. A change to them is notified in writing within four weeks.

A fixed term under six months is renewed once only. A fixed-term worker with twelve months' continuous service is owed the accrued benefits of the relevant trade group agreement, or better terms. Casual or temporary work lasts no more than six months. Someone kept on longer is treated as permanent where there is a vacancy.

Probation lasts up to six months, and is used once only unless the second job is substantially different. Either side can end it on seven days' notice, or seven days' wages.

Wages are paid in legal tender, or by cheque or into a bank account with the worker's written agreement. Each payment comes with an itemised pay statement.

The working day is eight hours, and a contract can set up to ten. The normal week is 40 hours, and nobody can be required to work more than 48 in a week. A normal day of eight hours or more carries a 30-minute break. A day's rest of 24 consecutive hours comes after at most five days in a row.

Without a written agreement, hours above eight a day or 40 a week are paid at the hourly rate plus 50% on weekdays, and plus 100% at weekends and on public holidays. For hours above 40 in a week, the Act also sets plus 50% for the first four and plus 100% for the rest. Night work carries at least 30% on top of the day rate.

Know the employee test before you engage a contractor

Sierra Leone's Employment Act treats as a worker anyone who works under a contract of employment or another contract with an employer. That includes a contract for services and a contract to do work personally. A contract of employment can be written or oral, express or implied.

The Act leaves people free to be engaged as consultants or independent contractors on their own terms. A non-citizen working in a trade, occupation or business in Sierra Leone needs a work permit either way. A consultant coming for up to three months can hold a special work permit. A longer role that needs a work permit goes through employer of record.

Work out what a salary costs you and what the employee takes home

Take a resident employee on SLE 15,000 a month in basic pay.

NASSIT takes 5% of the basic salary from the employee, and 10% from you.

Income tax is worked out after the employee's NASSIT comes off, on SLE 14,250 here. The bands take nothing on the first SLE 600, 15% of the next SLE 600, 20% of the next SLE 600, 25% of the next SLE 600 and 30% of the rest. That is SLE 3,915 in all.

Two costs come on top. The leave allowance of at least a month's basic salary for each completed year of service comes to SLE 1,250 a month, spread across the year. The end-of-service benefit the contract or a collective agreement sets is paid when employment ends.

A non-resident has 25% withheld as a final tax, in place of the bands. A foreign national who is resident, or temporarily resident, pays at the bands.

NASSIT and income tax are each paid within 15 days of the month's end.

Know the leave your people are entitled to

End employment on the law's terms

A contract with no time limit ends on a month's notice in writing from either side, or a month's basic salary in its place. Annual leave owed is not counted in the notice.

A termination is fair on the employee's incompetence, proven misconduct, redundancy, or a legal restriction that bars the work. The employer proves the reason. Summary dismissal is for gross breach of duty, gross misconduct or gross insubordination, and carries no end-of-service benefit.

After a year's continuous service, an end-of-service benefit is owed on a termination other than for gross misconduct. It is owed on retirement, death or resignation too. Its amount comes from the contract or a collective agreement. It is paid within a month of the end, or in no more than two instalments under a payment plan made to the Commissioner. The employer keeps a separate bank account for end-of-service benefits, and reports on it to the Commissioner each year.

A change likely to cause redundancy is put in writing to the Commissioner and any union at least three months ahead, with consultation on ways to limit it. Selection is last in, first out, weighed with skill, ability and reliability. The employer uses its best endeavours to negotiate redundancy payments. Ending the employment of 5% or more of the workforce within four weeks needs consultation and written notice to the Commissioner. The union is informed at least four weeks before the first termination.

A worker who claims an unfair termination can complain to the Commissioner. The Commissioner can order reinstatement or re-employment, or treat the termination as a redundancy. The Commissioner can also order compensation of at least 24 months' national minimum wage, on top of other entitlements. A claim of unfair dismissal is made in writing within twelve months of the dismissal, unless the Commissioner or the High Court allows another reasonable period.

A certificate of service is given when employment ends.

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