Payroll
/
Sierra Leone
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
SLL Le (Sierra Leonean Leone)
Employer contributions
10% employer NASSIT
Minimum wage
SLL 800,000/month (2023 minimum wage)
Payment frequency
Monthly
January 1 - December 31 (fiscal year April 1 - March 31)
Capital
Freetown
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
~SLL 2,300,000 total
/month
For a gross salary of
SLL 2,000,000 gross/month
Setup
Local entity or employer of record, plus tax and social security registration
Employer contributions
10% employer NASSIT
Mandatory extras
Annual Bonus
Monthly admin
Monthly payroll - NASSIT + PAYE by 15th - 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
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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
~SLL 2,300,000 total
Example gross salary
SLL 2,000,000 gross/month
~SLL 1,540,000 net
Net pay to the employee
Tax and employee contributions
Withheld from gross pay
~SLL 300,000 NASSIT
Employer contributions on that salary
Employer contributions
10% employer NASSIT
Employee contributions
5% employee NASSIT + income tax (PAYE)
Total cost above gross
~15% above gross (NASSIT)
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
~SLL 1,000,000
Per month
Freetown
SLL 1,200,000 - 5,000,000
~40%
Bo
SLL 800,000 - 3,000,000
~10%
Monthly gross. National average salary per year:
~SLL 12,000,000
Minimum wage
SLL 800,000/month (2023 minimum wage)
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 SLL 500,000 / 5% / 15% / 22% / 30%
Tax year:
January 1 - December 31 (fiscal year April 1 - March 31)
Filing calendar
Monthly by 15th
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 NASSIT: 2% monthly; late PAYE: 10% penalty
Who collects what
National Revenue Authority (NRA)
Income tax
NASSIT
Social security
Ministry of Labour and Social Security
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
30 days/year (calendar days after 12 months)
Public holidays
~13 public holidays
Sick leave
Sick Leave
Full pay: 21 days/year
Maternity leave
12 weeks (84 days) maternity
Full pay employer; NASSIT reimburses portion
The contracts you can use, and what ending an employment relationship costs.
Permanent
Permanent Contract of Employment
Fixed term
Fixed-Term Contract
Independent contractor
Contract for Service
Collective agreements
Collective Agreement
Ending employment
Gratuity / Severance Pay
How it is calculated
Per Labour Law
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.
NASSIT Registration and Contribution Compliance
Risk Level: HIGH
Sierra Leone's NASSIT requires all formal sector employers to register and remit contributions by the 15th of each month. Many informal-leaning employers in the mining and agriculture sectors avoid registration. NASSIT field officers conduct surprise audits with retroactive assessments covering 3 years.
Minimum Wage Enforcement in Mining Sector
Risk Level: MEDIUM
Sierra Leone's extractive sector has its own minimum wage scales set by sector agreements that exceed the national minimum. International mining employers who apply only the national minimum face union grievances and Labour Ministry enforcement actions.
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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.