Working in Sierra Leone as a French National: Contract, NASSIT Contributions, Tax and Economy

Sierra Leone does not appear in the CLEISS list of bilateral social security agreements: no coordination exists with France. The employee chooses, or is offered, one of three statuses. The local contract, with a Sierra Leonean employer, in principle entails affiliation to the NASSIT. The secondment outside a treaty keeps an employee of a French company in the French scheme for three years, renewable once, i.e. six years at most; after the maximum duration, a new secondment to the same country for the same company is possible only after two years (CLEISS). Expatriation combines a local contract and voluntary cover (CFE, the Caisse des Français de l’Étranger, the French expatriate social security fund, or international insurance). The guide seconded or expatriate details these cases.

The seconded employee falls under two schemes: the French one, which maintains them, and the local one if it is compulsory, with no exemption from contributions due in the country of activity. The application to maintain the French scheme is made to the Urssaf (the French social security contributions collector) for the general scheme; see working abroad.

To enter, French nationals apply for a visa online (evisa.sl) or obtain it on arrival at Freetown airport (France Diplomatie). The price, duration and documents are not detailed on that page. The work permit, residence permit and Labour Code fall under the Sierra Leonean administration (immigration, Ministry of Labour): have the employer give you, before departure, a job offer, the type of permit, its duration and the delays.

It is also useful to obtain a written contract specifying the post, pay, location, duration, leave, coverage of housing and schooling, and health cover. The French embassy in Conakry, competent for Sierra Leone, and its office in Freetown provide consular information. See the page on living in Sierra Leone for the visa, currency and safety.

The official sources consulted do not publish the minimum wage in force: it is therefore not quoted here. The tax authority (National Revenue Authority) and the Ministry of Labour are the reference sources; the employer should be able to produce the applicable scale. France Diplomatie also reports a context of high inflation and a high central bank policy rate: salaries denominated in leones quickly lose purchasing power, which encourages expatriate managers to negotiate an indexed package or one partly paid in foreign currency abroad.

In mines, NGOs and international organisations, pay generally includes housing, children’s schooling, flights and international health insurance. For a local contract, check that NASSIT contributions and health cover are in the contract.

The NASSIT (National Social Security and Insurance Trust), created by the 2001 law, collects 15% of earnings: 5% withheld from the employee’s salary by the employer at the end of each month, and 10% borne by the employer. Directors engaged under an employment contract, part-time and casual employees are covered; the self-employed and voluntary contributors pay the full 15% on their declared income. Payment is due within fifteen days after the end of the month, with form SS4A; late payment gives rise to interest, and failure to register employees is punished by a fine of up to 5,000,000 leones, up to three months in prison, or both.

The old-age pension is paid at 60 after 180 months (15 years) of contributions; a reduced pension is possible between 55 and 59. It equals 30% of the average of the best 60 months of earnings, plus 2% for each additional 12 months, up to 80%. A retirement gratuity equal to 12 months of the initial pension is paid in one go; members aged 55 and over who do not have 180 months receive a retirement allowance. The invalidity pension requires being under 60, 60 months of contributions including 12 in the last 36 months, and recognition by a medical board. The survivors’ pension is shared between 40% for the widow or widower and 60% for dependent children. Pensions are paid no later than the 25th of each month.

On the pages read, the NASSIT gives no detail of health cover or work accident cover: an employee’s health protection is settled by the contract and by insurance. See the healthcare system and reimbursements.

The list of tax treaties concluded by France published by the BOFiP does not mention Sierra Leone. In the absence of a treaty, each state applies its domestic law: an employee who remains a French tax resident while receiving a salary of Sierra Leonean source may be taxed in both countries, subject to the mechanisms for eliminating double taxation under French domestic law. Tax residence is determined by the home, the place of main stay, the main professional activity and the centre of economic interests: have your situation validated with the tax office of your home before departure.

The scale of Sierra Leonean tax on wages (PAYE) is published by the National Revenue Authority (nra.gov.sl); it was not read for this page. Ask the employer for a sample payslip showing contributions and tax withheld.

A self-employed person or entrepreneur can contribute voluntarily to the NASSIT at 15% of their declared income, which gives entitlement to the old-age pension under the conditions described above. They must, however, arrange their own health protection: CFE or international insurance (CFE or private insurance). On customs, importing more than 10,000 US dollars is prohibited and diamond export is reserved for holders of a special licence.

For remote work from Sierra Leone, as payments in foreign currency are officially prohibited locally and the leone cannot be converted abroad, managing bank flows requires planning ahead; see digital nomad insurance.

According to France Diplomatie, Sierra Leone is a major producer of minerals, foremost iron ore, diamonds, rutile and gold. Iron ore production fell by 50% between 2014 and 2016, contributing to an economic contraction of more than 20% in 2015. Growth is supported by agriculture and mining. Updated economic indicators appear in the block above.

Trade with France is modest: around 50 million euros, with French exports (machinery, metallurgical products) and imports dominated by titanium ore, of which Sierra Leone is France’s leading supplier. About ten French companies, grouped in a business club, are present. Openings for a French national are mostly in mining, logistics, NGOs and international organisations.