Payroll
/
Liberia
Global coverage
Available in +150 countries
Employer costs, taxes, minimum wage and leave rules for hiring here, plus the faster route: hire a contractor with Ontop, no local entity needed.
2026
Currency
LRD L$ (Liberian Dollar)
Employer contributions
~6% employer NPS + NASSCORP contributions
Minimum wage
LRD 10,516/month (2024 public sector reference)
Payment frequency
Monthly
Calendar year (Jan 1 - Dec 31)
Capital
Monrovia
Timezone
GMT (UTC+0)
Employee or contractor
If the work is project-based or you need to move fast, a contractor gets you the same talent with a fraction of the paperwork.
Employee
~LRD 63,600 total
/month
For a gross salary of
LRD 60,000 gross/month
Setup
Local entity or employer of record, plus tax and social security registration
Employer contributions
~6% employer NPS + NASSCORP contributions
Mandatory extras
Annual Bonus
Monthly admin
Monthly payroll - NPS + PIT by month-end - annual March return
Contractor with Ontop
No local entity
$49
/contractor/month
The agreed rate, plus Ontop from $49 per contractor per month.
Sign a contract, yours or an Ontop template. No local registration on your side.
No employer contributions: the contractor handles their own taxes and social security.
One payment per invoice, in one payroll run.
Paid into their Ontop Global Account in USD.
See the full side-by-side comparison
+
A contractor's rate usually covers their own taxes, so compare total cost, not just gross pay. Run your numbers in the contractor vs employee calculator.
Hiring here: the full breakdown
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Payroll guide
Employer costs come on top of gross pay. Use these figures to budget a hire and to compare it with a contractor rate.
Total monthly cost
~LRD 63,600 total
Example gross salary
LRD 60,000 gross/month
~LRD 49,500 net
Net pay to the employee
Tax and employee contributions
Withheld from gross pay
~LRD 3,600 NPS
Employer contributions on that salary
Employer contributions
~6% employer NPS + NASSCORP contributions
Employee contributions
~3% employee NPS + income tax (PIT)
Total cost above gross
~6% above gross (NPS)
Figures are estimates for planning. Rates change with each budget and can vary by sector, so confirm them before you make an offer.
What people earn here, from the legal floor to the main cities, plus the extra pay most employers budget for.
National average
~LRD 30,000
Per month
Monrovia
LRD 35,000 - 150,000
~40%
Gbarnga
LRD 25,000 - 90,000
~10%
Monthly gross. National average salary per year:
~LRD 360,000
Minimum wage
LRD 10,516/month (2024 public sector reference)
Paid:
Monthly
Extra pay
Annual Bonus
Discretionary
December
Collective agreements can set sector minimums above the national one. Check whether one applies to the role before you set the salary. Next step: estimate the full cost of an employee.
Who collects what, how often, and what happens when a payment is late.
Income tax brackets
0% up to LRD 70,000 / 5% / 15% / 25%
Tax year:
Calendar year (Jan 1 - Dec 31)
Filing calendar
Monthly by end of month
Social security payments
March 31 (annual return)
Income tax
By February 28
Employee tax certificate
Annual Tax Certificate
March 31
Annual return
Annual Income Tax Return
Late payment penalties
Late NPS: penalty per NPS Act; late PIT: 25% penalty
Who collects what
Liberia Revenue Authority (LRA)
Income tax
NPS / NASSCORP
Pension and social security
Ministry of Labour
Labour law
The time off and paid leave every employee is entitled to by law. Budget for it when you compare an employee with a contractor.
Annual leave
Annual Leave
18 days/year (after 12 months)
Public holidays
~14 public holidays
Sick leave
Sick Leave
Full pay: 18 days/year
Maternity leave
14 weeks (98 days) maternity + 3 days paternity
Full pay employer
The contracts you can use, and what ending an employment relationship costs.
Permanent
Permanent Employment Contract
Fixed term
Fixed-Term Contract
Independent contractor
Service Contract
Collective agreements
Collective Bargaining Agreement
Ending employment
Severance Pay
How it is calculated
Per Decent Work Act 2015
Calling someone a contractor does not make them one. If the role works like employment in practice, local authorities can reclassify it, with back contributions and penalties.
The errors that most often trigger back payments and penalties here, and what to do instead.
Decent Work Act 2015 Compliance Gaps
Risk Level: HIGH
Liberia's 2015 Decent Work Act introduced comprehensive labour rights but enforcement capacity remains limited outside Monrovia. Many companies use pre-2015 employment templates. Ministry of Labour inspections now actively enforce Decent Work Act severance and leave provisions.
Concession Agreement vs Labour Law
Risk Level: MEDIUM
Companies operating under government concession agreements in mining, rubber, or agriculture sometimes believe concession terms override national labour law. This is incorrect - the Decent Work Act applies to all employment.
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FAQ
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Ontop works with contractors, not employees. As Contractor of Record, Ontop handles contracts, compliance documents and payments for contractors in 150+ countries. To employ someone, you need a local entity or an employer of record. Ontop doesn't act as your employer of record.
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Employers pay contributions on top of gross salary. The cost table on this page shows the rates that apply here and a worked monthly example. A contractor with Ontop costs the agreed rate plus Ontop from $49 per contractor per month.
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Many countries require an extra month or an annual bonus for employees. The salaries section on this page shows the one that applies here and when it is usually paid. Contractors are paid what you agree in the contract.
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Employers withhold income tax and the employee's social security share every pay run, then pay them to the local authorities. The taxes section on this page lists the brackets, rates and filing deadlines that apply here.
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Yes. The contractor vs employee calculator compares the full cost of an employee, employer contributions included, with a contractor rate plus Ontop's monthly fee.
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When the work is project-based, you need to start fast or you don't have a local entity. If the person will work fixed hours, under your direction and only for you, local law may treat them as an employee, so hire them as one.
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Misclassifying employees as contractors, missing tax and social security deadlines, and ignoring collective agreements that set higher wage floors. The mistakes section on this page covers the ones that come up most often here.
Compare employer costs, taxes and contractor rules in nearby countries:
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.