Payroll and benefits guide

Benin

CapitalPorto-Novo
Fiscal Year1 January - 31 December
Date Formatdd/mm/yyyy
CurrencyXOF (West African CFA Franc)
Payroll FrequencyMonthly
Employer Taxes16.4% – 19.4%
Employee Costs3.6%

Overview

Languages
French
Income tax
0% – 30%
VAT
18%
Single rate harmonized across the West African Economic and Monetary Union (WAEMU)

Contributions

Employer

9%
Family benefitsIncludes 0.2% for maternity cash benefits
6.4%
Old age, disability, and survivors pension
1% – 4%
Work accidents and occupational diseasesRate depends on the risk level of the job
16.4% – 19.4%
Total employer cost

Employee

3.6%
Old age, disability, and survivors pension
3.6%
Total employee cost

Minimum Wage & Working Hours

Minimum wage
XOF 52,000 / Monthly
Guaranteed minimum wage (SMIG) for a 40-hour week, in effect since 1 January 2023
Standard working hours
40 hours per week; 8 hours a day
Overtime between 9 pm and 5 am is paid at 150%, and night overtime on Sundays or public holidays at 200%
Overtime
Requires prior approval from the labor inspector and is capped at 240 hours a year. Paid at 112% for hours 41–48 and 135% beyond the 48th hour.

Leave

  • Annual leave24 working days per yearAccrues at 2 working days per month. Extra days after 20, 25, and 30 years of service, up to 30 working days.
  • Sick leaveUp to 6 months (12 months after 2 years of service)Pay depends on seniority; employees with more than 5 years of service keep full salary for 6 months
  • Maternity leave14 weeks6 weeks before and 8 weeks after birth, on full salary. Social security and the employer each fund half.
  • Public holidaysAbout 13 days per yearMuslim holiday dates follow the lunar calendar

Termination

Notice period
15 days for hourly-paid workers, 1 month for most employees, and 3 months for supervisors and managers
Severance pay
After dismissal: 30% of average monthly salary per year for years 1–5, 35% for years 6–10, and 40% from year 11
Notes
Not due for serious misconduct. Dismissal needs a legitimate reason, and the labor inspector must be notified in writing.

Benefits

  • Social security (CNSS)Mandatory

    Pension, family benefits, maternity, and work-injury cover

FAQ

Sources

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