Population: (2022 est.) 2,785,000
Monetary Unit: Gambian dalaso
Official languages: English
Gambia, officially known as the Republic of Gambia, is a country in West Africa. Banjul is the capital city of Gambia. Serekunda and Brikama are the largest cities of Gambia. Gambia’s main industries include agriculture, farming, fishing and tourism. Gambia’s main trading partners are the United Kingdom, European Union member countries, Senegal, the United States, China and Japan
The public holidays in Gambia are as follows;
- 1 Jan New Year’s Day
- 10 Apr Easter Monday
- 17 Apr Women’s Day
- 21 Apr Eid al-Fitr
- 1 May Labour Day
- 18 May Ascension Day
- 29 May Whit Monday
- 28 Jun Eid al-Adha
- 15 Aug Assumption Day
- 16 Aug National Day
- 17 Aug National Day
- 1 Nov All Saints’ Day
- 25 Dec Christmas Day
Probationary period shall not exceed 12 months
Employees are entitled to 21 days of paid annual leave
Maternity leave applies to a female employee, with two years of continuous service with the same employer’ or whose period pf service with the same employer has been interrupted by one or more period, one of which exceeds seven months and who has in aggregate not less than eighteen months’ service with the same employer. Female employees are entitled to maternity leave with pay at her normal rate for or less than six weeks immediately preceding the expected date of confinement and for not less than six weeks following that date
There is not statutory paternity leave
An employee is entitled to accumulate days if paid sick leave provided for by Joint Industrial Council Agreement, collective agreement, or otherwise by his or her contract of employment up to a maximum of the entitlement attainable by any twelve months of employment. An employer may use paid sick leave days in respect of any day of normal work on which an employee is unable to perform his other usual work because of bodily or mental illness, disease or injury
13th / 14th Month Pay: There is no requirement backed by law to pay the 13th or 14th month salary. There is some evidence that the public sector may receive bonuses, but it is not concrete.
Foreign nationals who want to travel to the Republic of Gambia can apply for a variety of visas. All foreigners intending to live in the Gambia, including foreign employees, must apply for a residency permit. Three different types of residency permits are issued by the Gambian government:
- Type A: International students and retired foreign citizens fall under the TYPE A permits.
- Type B: Economic Community of West African States (ECOWAS) nationals and other foreigners who work in skilled occupations are eligible for this category of residence permit.
- Type C: The type C residence permit category, consists of skilled workers and small traders.
To support the application for a residence and work permit, applicants should gather the required documentation and have the required vaccines. They should finish the application, send it to the embassy, and then wait for approval in their home nation.
The application process for a work visa in Algeria depends on how a person applies. For example, your employees can submit the documents in person at an Algerian consulate or embassy, mail them, use a proxy with a notarized letter of authorization, or work with an authorized visa application agency.
If they’re applying in person, the applicant must make an appointment with the embassy or consulate in their country of residence. Then, they’ll complete the application form, gather the necessary documents, and submit everything in person at the appointment. This process may include questions about the purpose of the trip or an individual’s job or salary. Afterward, pay the visa fee and wait for the application to be processed.
Once your new employees enter Algeria, they should apply for a work and residence permit, which will authorize them to work for your company in Algeria. Some of the requirements to obtain a work permit include:
- A valid travel document
- A completed application form
- Two passport photos
- Temporary work authorization (APT)
- An educational certificate
- A resume/CV
- A passport that’s valid for at least six months
- A residence permit application form
- A medical certificate
- An employer letter
The notice period for a fixed-term contract is 14 days. It depends on how long the employee has been employed and how frequently they get wage payments under an indefinite contract. If a contract has a definite term, it may be terminated by the employer, the employee, or both at the conclusion of the term. During the probationary phase, an employment contract may be terminated by either side without cause. For skilled personnel, the probationary period cannot go longer than 12 months.
According to the legislation, these benefits are required. These consist of the probationary term, yearly leave, federal holidays, sick leave, maternity leave, overtime pay, notice period, and severance compensation. Social Security payouts are statutory benefits as well.
Official working hours are now 08:00 to 16:00 from Monday to Thursday and 08:00 to 12:30 on Friday – making 36-and-a-half hours a week.
The minimum period of notice for a contract of employment for a specified period of time is fourteen days. A contract of employment for an unspecified period of time may be terminated by either party on giving the other party the following minimum period of notice in write where: –
- The contract is to pay wages at a monthly rate, one months’ notice;
- The contract is to pay wages at a fortnightly rate and the employees has been employed for less than six years, one fortnight’s notice, and
- Continuously employed for at least six years, one month’s notice
- Where the contract is to pay wages at a weekly rate and the employee has been: –
- Employed for less than two years. One week’s notice
- Continuously employed for a period of not less than two years but not exceeding six years, one fortnight notice, and
Continuously employed for at least six years, one month’s notice
On their international income, residents must pay taxes. Unless specifically stated otherwise by an appropriate tax treaty, non-residents are taxed on the majority of income with Gambian origins. Pay-As-You-Earn (PAYE) taxes employment income, including the majority of work perks. Under the PAYE system, profits made by an individual from operating a business or profession are typically also taxed. The Gambia has a progressive tax system, and, for each income bracket, the rate is applied to the corresponding part of the annual taxable income as follows;
0 – 24,000 = 0%
24,000 – 34,000 = 5%
34,001 – 44,000 = 10%
44,000 – 54,000 = 15%
54,001 – 64,000 = 20%
Over 64,000 = 25%
Employer Contributions: Social security – 10%
Employee Contributions: Social security – 5%
Industrial Injuries Compensation Fund (IICF) – 1%
Retirement benefit contributions to authorized pension plans may be written off up to the lesser of 25% of employment income less employer contributions or GMD24,000 in a tax year. Normal business expenses are often deducted when calculating taxable profit. If the business uses the proceeds or benefit of the debt on which the interest is payable to derive gross income, it is possible to deduct the interest paid during the tax year.
The Pay as You Earn (PAYE) system used in the Gambia, determines how much tax is subtracted from employees’ gross employment income. The typical rate of VAT is 15%, although the income tax can be as high as 35%. Basic foods, financial services, educational services, some imports, and other items are exempt, while some supplies may be subject to a zero-percentage tax. Gambia pays its employees monthly.
This comprise of the following:
- Dividends – A company paying dividends to its shareholders is required to withhold tax from the gross amount of the dividends paid at the rate of 15%.
- Interest – Resident companies or partnerships paying interest to individuals other than financial institutions are required to withhold tax from the gross amounts of interest at the rate of 15%.
- Contracts – A person who retains the services of a contractor or a sub-contractor to carry out work, supply materials or provide a service is required to withhold tax from the gross amount paid to the contractor or sub-contractor at the rate of 10%.
Responsibility to withhold lies with the person paying out the dividend, interest or the retainer of the services of the contractor or sub-. The tax is payable monthly, and the declaration (withholding tax schedule) is due within two months after the end of the tax year.