Liberia
Employ in Liberia without an entity.
A contract under Liberia's Decent Work Act, pay in Liberian or US dollars, and social security and income tax handled every month. One contact and one invoice.
The facts of employing in Liberia.
Two currencies in use.
The Liberian dollar, with the US dollar also legal tender.
Social security at 10% of pay.
6% from the employer and 4% from the employee.
Income tax up to 25%.
Withheld each month.
A work permit before work starts.
From the Ministry of Labour, where no suitably qualified Liberian is available.
What employing in Liberia involves, in plain words.
Each is handled for everyone you employ through Global Kinect EOR.
- Contracts
Oral or written, with the particulars the Decent Work Act lists, among them the job, the pay and the notice.
- Trial period: up to three months.
- Hours: eight a day and 48 a week, with up to five hours' overtime a week at 50% above the normal rate.
- NASSCORPSocial security
The National Social Security and Welfare Corporation's pension and employment injury schemes.
- Pension: 4% from the employer and 4% from the employee.
- Employment injury: 2% from the employer.
- Income tax
Withheld by the employer and paid within 10 days of the month's end.
- Nothing on the first LRD 70,000 a year, then 5% and 15%, and 25% above LRD 800,000.
- Minimum wage
USD 5.50 a day in the formal sector, and USD 3.50 for domestic and casual workers.
- Leave
Annual leave of one week's working days in the first year, rising to four weeks' after five years' continuous service.
- Sick leave: 10 paid days for each year of service.
- Maternity leave: 14 weeks on full pay.
- Paternity leave: five days, unpaid.
- Ending employment
Written notice after probation, from one week to four weeks with service, or pay in its place.
- Redundancy: four weeks' severance pay for each completed year of service.
- An invalid termination: the Ministry or a court can order reinstatement, or compensation of up to two years' remuneration.
- Work permits
Issued by the Ministry of Labour, before work starts, where no suitably qualified Liberian is available and the person meets the requirements for foreign residence.
Hiring in Liberia, step by step.
You choose the person
And agree the role and the salary in Liberian or US dollars.
The contract is put in place
Under Liberia's Decent Work Act, with a work permit where one is needed.
They are paid monthly
With social security and income tax handled.
You get one invoice
With every other country you hire in.
Questions about employing in Liberia
What does an employer pay into social security in Liberia?
Employers in Liberia pay 6% of pay to NASSCORP, the National Social Security and Welfare Corporation: 4% to its National Pension Scheme and 2% to its Employment Injury Scheme. Employees pay 4% to the pension scheme. That makes 10% in all.
Can we employ a foreign national?
Which currency is used?
Employing in Liberia, worked through in full.
The guide goes further than this page.
- Hiring in Liberia: the work permit, the contract and what comes off pay, step by step
How you hire in Liberia without an entity of your own: the work permit step by step, moving someone already in Liberia, the contract, the employee test, what comes off pay each month, leave, and what changed this year.
9 min read