Laws and Policies in Guinea-Bissau

Employment Contracts in Guinea-Bissau

Employment is governed by the country’s Labour Code.

Contract Requirements

Contracts should be in writing and must include:

• Employee and employer details
• Job title and responsibilities
• Location of work
• Salary and pay cycle
• Working hours and overtime rules
• Leave entitlements
• Duration (fixed or indefinite)
• Probation clause (if applicable)
• Termination and notice rules

Contract Types

• Indefinite-term contracts (most common)
• Fixed-term contracts for project or time-based roles
• Part-time or casual contracts, depending on operational needs

Probation

Typically 1–3 months, depending on the role.

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Working Hours in Guinea-Bissau

• Standard working hours: 40 hours per week
• Typical schedule: 8 hours/day, Monday to Friday

Overtime

• Work beyond standard hours is treated as overtime
• Overtime is generally paid at a higher rate (commonly 125%)
• Higher premiums may apply for night work, weekends, or public holidays

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Employee Leave in Guinea-Bissau

Annual Leave

Employees typically receive 24–30 days of paid annual leave after one full year of service.
Leave usually accrues at 2–2.5 days per month.

Shorter contracts (under one year) receive prorated leave.

Sick Leave

Employees are generally entitled to paid sick leave.
Additional leave may be covered by social security, depending on the situation.

Maternity Leave

Maternity leave is provided under the Labour Code and supported by social security.
Exact duration and pay levels depend on contribution history and employer policy.

Paternity Leave

Not formally codified; however, employers often grant paid paternity leave by policy.

Public Holidays

Guinea-Bissau observes approximately 10 public holidays annually.
Employees who work on holidays typically receive premium pay or compensatory rest.

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Employee Benefits in Guinea-Bissau

Mandatory Social Security (INSS)

Employers and employees must contribute to the National Institute of Social Providence (INSS).

• Employer contribution: 14% of gross salary
• Employee contribution: 8% of gross salary

Social security covers:

• Pension
• Disability and survivor benefits
• Maternity and family benefits
• Health and sickness benefits

Common Additional Benefits

To attract and retain talent, many employers offer:

• Private health insurance
• Transportation or travel allowance
• Meal allowance
• Housing or hardship allowance (for fieldwork)
• Performance bonuses
• Life and accident insurance

Your EOR ensures the benefits package follows local standards and remains competitive.

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Payroll & Tax in Guinea-Bissau

Payroll Currency

• West African CFA Franc (XOF)

Payroll Cycle

• Usually monthly, payable at month-end.

Income Tax

Employees pay income tax under a progressive tax structure.
Employers must withhold income tax at source and remit it monthly.

Employer Responsibilities

• Register employees with tax authorities and INSS
• Withhold and remit payroll taxes and social contributions
• Maintain payroll records and issue payslips
• Ensure compliance with labour law and reporting obligations

Using an EOR ensures all payroll calculations and payments are accurate and compliant.

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Employment Laws & Compliance in Guinea-Bissau

Key compliance areas include:

• Labour Code requirements for working conditions
• INSS registration and contributions
• Health & safety standards, especially for field operations
• Proper documentation of contracts and terminations

Termination Rules

Termination must follow the legal process and valid reasons.
Employees are entitled to:

• Notice periods, depending on tenure
• Severance pay in certain dismissal scenarios
• Protection from unfair dismissal or discrimination

Non-Discrimination

Employers must avoid discrimination related to:

Union membership

Gender

Ethnicity

Religion

Disability

Political affiliation