Country guide · 9 min read · Updated October 2026
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.
What does it take to hire a foreign national in Liberia?
A foreign national needs a work permit from the Ministry of Labour before starting work in Liberia. The Ministry issues one only where no suitably qualified Liberian is available for the work, and the person meets Liberia's requirements for foreign residence. The employer meets the cost of the journey to Liberia. Through Global Kinect EOR, the permit is arranged without an entity of your own.
Follow the steps for a foreign national
The permit for a foreign employee is the work permit, from the Ministry of Labour. The other steps lead up to it or follow from it.
| Step | What happens |
|---|---|
| 1. The offer | A role for which no suitably qualified Liberian is available. Before the person starts, the employer makes sure they know the nature of the job and the working conditions, in a language they understand where practicable |
| 2. The application | Made to the Ministry of Labour for a work permit. The Ministry is satisfied that no suitably qualified Liberian is available, and that the person meets the requirements for foreign residence |
| 3. The permit | Issued by the Ministry. The person does not begin work in Liberia before it is issued |
| 4. The journey | The employer meets the cost of the journey to the place of work, from the country of origin or residence, whichever is closer. The contract carries a bond or other security that guarantees the journey home |
| 5. The first month's pay | NASSCORP and income tax come off the first month |
The Ministry can refuse a permit to a national of a country that does not give Liberian nationals at least equal reciprocal rights in employment. Through Global Kinect EOR, the work permit is arranged where the role needs it.
Move someone who is already in Liberia
An employer does not employ a foreign worker unless they hold a current work permit from the Ministry of Labour. So a foreign national's permit is checked before they start with a new employer.
A Liberian national needs no permit. Their move turns on the notice their current contract sets, which is at least four weeks after a year's service.
Check the role is open to a non-Liberian
The Ministry of Labour issues a work permit only where it is satisfied that no suitably qualified Liberian is available to do the work. The person also has to meet Liberia's requirements for foreign residence. The Minister can make regulations on how foreign employees are engaged. Those regulations can treat citizens of ECOWAS member states differently.
Once employed, a foreign worker resident in Liberia has every benefit of the Decent Work Act, and of any collective agreement that covers the work. Their terms are no less favourable than a Liberian national's, on pay, hours, overtime, rest, leave, safety and termination.
Set the contract up right
A contract of employment can be oral or written. It is for a definite period, an indefinite period or a specific task, and for full-time, part-time or casual work. It states the employer and the place of work, the job, how long it lasts, the notice, and the pay, how it is worked out and when it is paid. Where the contract is oral, the employee is given the particulars in a written statement. Where the oral terms are the same as other employees', a notice in the workplace can carry them instead. The contract or the statement is kept for five years after the employment ends.
A probation period lasts up to three months. A casual employee engaged regularly over six months can choose to become full-time or part-time.
Wages are paid in cash, or by cheque or into a bank account where the employee agrees in writing. They are paid at intervals of no more than a month, with a written statement of the gross pay, each deduction and the net pay.
Ordinary hours are eight a day and 48 a week. A day can run up to four hours longer where other days are shorter, within the 48 hours. An employer can require up to five hours' overtime a week, paid at least 50% above the normal rate, or with paid time off where both agree in writing. Work on a public holiday, which the employee can reasonably refuse, is paid at twice the normal rate.
Work of more than five hours in a row earns a paid meal break of at least an hour. Each employee has 12 consecutive hours of rest between working days, and a weekly rest of 36 consecutive hours that includes Sunday unless agreed otherwise in writing.
The minimum wage in the formal sector is USD 0.68 an hour, or USD 5.50 a day. For domestic and casual workers it is USD 0.43 an hour, or USD 3.50 a day.
Know the employee test before you engage a contractor
Liberia's Decent Work Act presumes that anyone who works for another person is an employee, whatever the contract says, until the contrary is proved. The presumption arises where any one of these is true: the work is controlled or directed by the other person, so are the hours, or the person is part of the organisation. It also arises where the person has worked for them an average of at least 40 hours a month over the last three months, depends on them economically, uses tools or equipment they provide, or works only for them.
The Act applies to all work in Liberia, whether or not the person is a citizen. A role that needs a work permit goes through employer of record.
Know what comes off pay each month
NASSCORP runs two schemes. For the National Pension Scheme, the employee pays 4% of monthly earnings and the employer 4%. For the Employment Injury Scheme, the employer alone pays 2%, and nothing is deducted from pay for it. Earnings for the pension scheme include salaries, wages, bonuses, piece rates, incentive payments and any cost of living allowance. Both are paid to NASSCORP each month.
Where a resident's wages for the year exceed LRD 70,000, income tax is withheld from each payment on the annual bands. Nothing is due on the first LRD 70,000. Then 5% is due on income from there to LRD 200,000, 15% from there to LRD 800,000, and 25% above that. The tax at LRD 200,000 is LRD 6,500, and at LRD 800,000 it is LRD 96,500.
The tax withheld is remitted within 10 days after the month's last day, with a statement of each payment. Tax can be paid in Liberian or US dollars. A payment in US dollars is translated at the Central Bank's published market rate on the day it is made. Knowingly failing to withhold or pay over tax is a misdemeanour. On conviction, the fine can reach 50% of the tax for a first offence.
Know the leave your people are entitled to
| Leave | What the law gives |
|---|---|
| Annual leave | One week's working days in the first 12 months of continuous service, two weeks' by 24 months, three weeks' by 36 and four weeks' from 60 months. Weekly rest days and public holidays are not counted. It is taken in one period, or in two with the employer's agreement where one part is at least a week. Leave of six days or more is notified at least 14 days before it starts. Up to three years' leave can build up, and leave owed is paid when employment ends |
| Sick leave | 10 paid days for each year of continuous service, building up while the service lasts. A medical certificate wherever possible, though up to three single days in any twelve months need none. Sick leave left is not paid out when employment ends |
| Family care leave | Five paid days a year to care for a member of the immediate family who is ill, injured or facing an emergency |
| Bereavement leave | Up to five paid days a year on a death in the immediate family |
| Maternity leave | At least 14 weeks on full pay from the employer, at least six of them after the birth. Up to a month more, unpaid, where a doctor certifies complications |
| Nursing breaks | Two paid breaks of 30 minutes a day, or a day 60 minutes shorter, until the child is six months old |
| Paternity leave | Five days, unpaid, within a month of the birth |
| Public holidays | Each one with pay |
End employment on the law's terms
A contract for an indefinite period can be ended by the employer only for just cause: the employee's ability to do the work, their conduct, or the operational needs of the business. A fair internal procedure comes before the decision. A contract for a definite period can be ended early only for grave misconduct. Grave misconduct allows termination without notice. Its examples include being absent without good cause for more than 10 days in a row, or more than 20 days in six months.
After probation, the employer gives written notice that names the last day. It is at least one week under three months' service, two weeks under six, three weeks under a year, and four weeks after that. The notice runs from the first day of the next pay period. The employer can pay the notice period instead.
A redundancy, for economic, technological or structural reasons, carries severance of four weeks' pay for each completed year of service, on top of notice. The Ministry, the employees and any union are told the reasons, the numbers and the date at least four weeks ahead, and the employer negotiates in good faith on alternatives. Selection is first in, last out, weighed with qualifications and efficiency where service is about equal. Those let go are considered when new work arises.
An employee can complain to the Ministry within six months of a decision to end their employment, or later where the Ministry allows it for good cause. Where it was not ended as the Act requires, the Ministry or a court can order reinstatement, compensation or both. Compensation can reach two years' remuneration, or five years' where the dismissal was to avoid paying a pension.
For a foreign worker, the employer meets the cost of the journey home at the end of the contract, unless the employment ended for grave misconduct.
See what changed this year
| When | What changes |
|---|---|
| 24 March 2026 | The Tax Amendment Act of December 2025 is approved. It takes effect on its publication in handbill. It rewrites the Revenue Code's rules on security for tax payable by withholding, assessments, departure prohibition orders and knowingly failing to withhold or pay over tax. On conviction for a later offence, a court can fine up to 100% of the tax |
Common questions.
Can someone start work in Liberia before the work permit is issued?
Can someone work for us in Liberia as a contractor?
Are foreign employees covered by social security in Liberia?
Hiring where you have no entity? Name the country and the role.
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