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
- CLEISS: Social security contribution rates in Benin (opens in a new tab)
- WageIndicator: Benin working time (used where no official source was available) (opens in a new tab)
- WageIndicator: Benin notice and severance (opens in a new tab)
- CMS: WAEMU main taxes (BRVM Investment Days) (opens in a new tab)
- Benin General Tax Code (Law 2021-015), Ministry of Economy and Finance (opens in a new tab)
Last updated:
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