---
name: sl-payroll-social
description: "Source-cited draft: payroll & social contributions for Sierra Leone (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/sl-payroll-social"
  jurisdiction: "SL"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Sierra Leone Payroll & Social Contributions

## Payroll: NASSIT contributions and PAYE withholding

- **PAYE and NASSIT operation** — Employers operate PAYE on employee salaries and contribute to the National Social Security and Insurance Trust (NASSIT) under the NASSIT Act 2001. Both PAYE and NASSIT are remitted monthly to the relevant authority.  _(NASSIT Act 2001)_
- **Total NASSIT contribution** — 15% of basic salary percent  _([National Social Security and Insurance Trust Act 2001](https://nassit.org.sl/about-nassit))_
- **Employer NASSIT contribution** — 10% of basic salary percent  _([National Social Security and Insurance Trust Act 2001](https://nassit.org.sl/about-nassit))_
- **Employee NASSIT contribution** — 5% of basic salary (withheld by employer) percent  _([National Social Security and Insurance Trust Act 2001](https://nassit.org.sl/about-nassit))_
- **Contribution base** — Basic salary/insurable earnings (no published statutory cap commonly applied) (approx — confirm)  _(National Social Security and Insurance Trust Act 2001)_
- **Benefits covered** — Old age, invalidity and survivors' (death) benefits  _([National Social Security and Insurance Trust Act 2001](https://www.nassit.org.sl/our-services/benefits))_
- **PAYE withholding** — Employer deducts progressive PAYE (0%–30%) from employee pay each month percent  _([Income Tax Act 2000](https://mail.nra.gov.sl/businesses-and-organisations/pay-you-earn-paye))_
- **Monthly remittance deadline** — PAYE and NASSIT due by the 15th of the following month  _([Income Tax Act 2000](https://mail.nra.gov.sl/businesses-and-organisations/pay-you-earn-paye))_
- **National minimum wage** — NLe 800 per month NLe (approx — confirm)  _(Minimum Wage regulations)_
- **Employer add-on cost** — Employer-side cost typically adds around 10%–12% on top of salary (mainly NASSIT) percent (approx — confirm)  _(National Social Security and Insurance Trust Act 2001)_

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> **General reference only.** This document does not constitute tax, legal, or
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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `sl-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/sl-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.