HR at a Glance in Niger

Currency of Niger

West African CFA Franc (XOF)

The Capital of Niger

Niamey

Time Zone in Niger

West Africa Time (WAT) zone, which is UTC+1.

Important Facts About the Country of Niger

Niger Human Resources at a Glance

Employment Law Protections in Niger

The primary legislation governing employment relationships in Niger is the Labor Code, Law no. 2012-45 of 25 September 2012 on the Labour Code of the Republic of Niger. Other key legal sources include:

  • Law 2003-34 of 5 August 2003 creating the CNSS
  • Decree no. 2017-682/PRN/MET/PS of 10 August 2017 on the regulatory part of the Labour Code
  • Interprofessional collective agreement Niger, April 2022 abrogating the agreement of 15 December 1972

Employment Contracts in Niger

Employment contracts in Niger may have either:

  • a infinite duration
  • or a fixed term duration (art. 58 to 63 LC)

The fixed-term  is a contract that comes to an end at a time agreed by the parties when signing. It must be in writing and drawn up in French, in five (5) copies (article 123 of the implementing decree).

Niger's Fixed Term Contract Terms

A distinction is made between fixed-term contracts with a specific term and fixed-term contracts with an unspecified term.

The fixed-term contract with a specific term may be concluded for a maximum of two (2) years, renewable once. It may include a trial period not exceeding one (1) month.

A fixed-term contract with an unknown term is concluded either :

  • To replace a temporarily absent worker
  • For the duration of a season
  • For an occasional workload increase or an unusual activity in the company.
Regulations and Rules Regarding Working Hours in Niger

In non-agricultural establishments, work is organized in weekly cycles of forty (40) hours per working week corresponding to one hundred and seventy-three decimal thirty-three (173, 33) working hours per month.

Medical Check-ups

Medical check-ups are mandated by law. It must take place within three months of the employee’s probation period.

Niger's Requirements Regarding Notice Periods

The minimum notice period requirements are as follows:

  • 8 days for non-monthly (hourly, daily or weekly) wage workers
  • 1 month for monthly paid workers
  • 1 month for supervisors and technicians
  • 3 months for executives, engineers and equivalent
  • 3 months for senior executives
Nigerien Laws Regarding Overtime

Depending on the time and number of hours of overtime, the employee is entitled to the following minimum premium rates:

On Working days:

  • 10% (41 – 48 hours)
  • 25% (beyond 48 hours)
  • 50% (during the night)

On Non-working days:

  • 50% (during the day)
  • 100% (during the night)

 

Rules Regarding Bonus and 13th Month Pay in Niger

There is no statutory requirement to pay the 13th month salary. However, seniority and attendance bonuses may be payable.

Nigerien Laws Regarding Overtime

Overtime work is paid at a premium rate

Redundancy/Severance Pay in Niger
In the case of individual dismissals, the rate of severance pay is as follows:

  • 20% of average monthly salary for the first 5 years of service (6 days salary for one year of service and 1 month salary after 5 years of service)
  • 30% of overall average monthly salary for each completed year from the 6th to the 10th year inclusive (9 days for each year of service and 45 days for 5 years)
  • 35% of the overall average monthly salary per year beyond 10th year
Nigerien Timesheets & Record Keeping

Employers must maintain a duplicate copy of their employees’ paystubs in a “payment register.” In addition to compensation data, the record must include statements regarding absences and their corresponding causes (sickness, work-related accident, absences whether authorized or not).

The payment register must be maintained chronologically, without omissions, deletions, additions, or side notes.

Termination

Termination of the fixed-term contract (article 77 LC): The fixed-term contract is terminated on expiry of the term without payment in lieu of dismissal or notice. Only compensation for untaken leave is due.

Termination of a permanent contract (article 78 et seq. LC): A permanent employment contract may always be terminated at the employee’s initiative. It may be terminated by the employer if there is a legitimate reason relating to the employee’s ability or conduct, or based on the imperative needs of the operation of the company, establishment or service


Data Protection

Data protection in Mali is governed by two laws: Law No. 2013-015 of 21 May 2013 on the Protection of Personal Data and Law No. 2019-056 of 5 December 2019 on the Repression of Cybercrime.

The Malian data protection authority (APDP) has several responsibilities, including informing and advising data subjects and controllers about their rights and responsibilities, verifying compliance and imposing administrative punishments.

Nigerien's Guidelines Regarding Probation Period/Trial Period

The trial period is an opportunity for employees to familiarize themselves with their new position and associated tasks, and for the employer to assess the employee’s performance and suitability for the position. This trial period can be extended once by written agreement.

Benefits to the Employee in Niger

Nigerien Statutory Benefits

These are mandatory benefits as postulated by law. These include probationary period, annual leave, public holidays, sick leave, maternity leave, paternity overtime pay. Statutory benefits also include social security benefits

Rules Regarding Visas and Foreign Workers in Niger

General Information

Foreign nationals will need to obtain a visa before traveling to Niger for any reason, including tourism and business. A few requirements apply to all foreign nationals regardless of the visa type they need. The required documents for a work visa include:

  • A passport that has at least one blank page and is valid for six months or longer
  • Three recent passport photos
  • Three completed visa application forms
  • Proof of immunization against yellow fever and cholera
  • A letter of invitation from the applicant’s employer, which should include the applicant’s job position and anticipated length of stay in Niger
  • Proof of travel arrangements, such as a flight itinerary or a copy of the applicant’s airline ticket

To obtain a work permit, foreign employees will need to be sponsored by a company based in Niger.
After submitting the application and all supporting documents, applicants should remain in their country of residence until they receive confirmation that their visa application has been approved. Processing typically takes about a month. Upon approval and receipt of the work visa, employees may travel to Niger and begin working for the company.

Public Holidays Recognized by Niger

Occasion Date
1. New Year’s Day 01.Jan
2. Easter Monday
3. National Concord Day 24 April
4. Labour Day 01 May
5. Anniversary of National Independence 03 August
6. Anniversary of the Proclamation of the Republic 18 December
7. Christmas 25 December
8. Ramadan (Eid el Fitr) 29.Jun.2024
9. Tabaski (Aïd el Kébir) The day and the day after
10. Prophet Muhammad’s Birthday
11. 1st Day of Muslim New Year
12. Laïlatoul’ qadr

Note: Ramadan Day starts on 11 March 2024 and ending 10 April 2024

Tax and Social Security Information for Employers in Niger

Important Information for Employees in Niger

Salary Payment

Employers must pay salaries in legal currency at the place of work or at the employer’s office if it is close to the workplace. The payment should be made at regular intervals, which are as follows:

  • Every 15 days for workers hired on a daily or weekly basis.
  • Once a month for workers hired on a fortnightly or monthly basis.

Monthly payments should be made within eight days of the end of the month in which the work was performed.

Payslip

Employers must provide employees with payslips that include the following information:

The name and address of the employer or company stamp.

  • The name, address and serial number of the worker
  • The payment date and the corresponding period
  • Employment and occupational category
  • Gross remuneration, including base salary, bonuses, allowances, overtime and benefits in kind
  • Individual deductions, such as assignments in legal forms, refunds of deposits, taxes and pension contributions
  • Net remuneration
Annual leave

Employees in Niger are entitled to annual leave which is accrued at the rate of 2.5 days per month, resulting in 30 days of leave per year. The amount of paid leave increases with the length of service:

  • Two more leave days after 15 years of service
  • Four more leave days after 20 years of service
  • Six more leave days after 25 years of service

If an employee’s employment is terminated before they have had a chance to take their leave, they are entitled to compensation for the amount of time worked. However, under normal circumstances, annual leave cannot be replaced with monetary compensation.

Sick leave

Employees are also entitled to sick leave upon presentation of a medical certificate from an approved doctor. Sick leave may be granted for medical, dental, and vision exams, or if the employee has come into contact with a contagious disease that could potentially harm other employees. Sick leave is paid and cannot exceed 6 months per year.

Maternity Leave & Parternity Leave

Maternity Leave

Female employees in Niger are entitled to 14 weeks of maternity leave, which includes six weeks before and eight weeks after the projected date of childbirth. In case of medical complications during labor, the leave may be extended up to three weeks.

Paternity Leave

Male employees in Niger are entitled to one day of government-paid paternity leave, which should be taken within 15 days of childbirth.

Public Holidays

In Niger, public holidays are not fixed and can be adjusted based on need. There are 12 official holidays, but the government has the authority to declare one-time national holidays throughout the year as required.

 

 

 

 

 

Tax and Social Security Information for Employers in Niger

The income tax system in Niger includes several components, such as:

  • ITS (tax on salaries and wages): This tax applies to all forms of remuneration, including salaries, bonuses, benefits in kind, and various allowances. It does not cover reimbursements for expenses.
  • “Contribution Forfaitaire”: This is a flat-rate contribution that employers must pay at a rate of 3.5% on the total gross salaries they pay.
  • Housing Tax (Taxe-logement TL): Employers must also pay a housing tax, at a rate of 3.5% on the gross amount of wages.

Personal Income Tax in Niger

In Niger, personal income tax is levied on employment income and it is charged at progressive rates. The employer is obligated to deduct and remit the tax on behalf of the employee.
Taxable Annual Income (XOF) Tax Rate (%)
Up to 330,000 0
330,000 – 578,400 5
578,400 – 1,176,400 12
1,176,400 – 1,789,733 18
1,789,733 – 2,384,195 26
2,384,195 – 3,494,130 31
Over 3,494,130 37
 

Social Security in Niger

Social security contributions in Niger are made to Institut National de Prevoyance Sociale (INPS). The employer and employee contribution rates are as follows:

Scheme Employer Contribution (%) Employee Contribution (%)
Family Allowances (Prestations familiales) 8.00 NA
Statutory health insurance (AMO) 3.50 3.06
Work accident/occupational disease (Accidents du travail) 1.00 – 4.00 NA
Old age insurance 3.40 3.60
Disability and Death 2.00 NA
National Employment Agency (APNE) 1.00 NA
Total 18.90 – 21.90 6.66
The above contributions are to be made on gross wages and salaries, including fringe benefits paid to the employees.
*The above rates serve as a broad guideline. Actual rates charged will differ.