Free Payslip Generator (Gambia)

Section 86 of the Labour Act 2023 gives every employee the right to a written itemized pay statement, handed over at or before the time the wages are paid. It must show the gross amount of wages, each variable or fixed deduction with the purpose of the deduction, the net amount of wages payable, and the date of payment and the dates of the pay period.

Section 123(1) repeats the duty with each payment of wages: the employer must provide an accurate itemised statement showing gross wages due at the end of the pay period, every deduction made in the period and why, and net wages payable. Deductions that may be agreed in a contract include tax and contributions to a statutory social security, superannuation, industrial injury or national insurance scheme (section 123(2)(d)), so PAYE and Provident Fund deductions belong on the statement as separate lines.

An employer that does not issue the statement is liable on conviction to a fine of not less than D500 for each day in default (section 86(3)). Under section 122(2), wages fixed by the hour, day or week, or by piece-work, must be paid at least fortnightly, and monthly or yearly wages at least once a month, so a pay statement is due at least that often.

Social security is run by the Social Security and Housing Finance Corporation (SSHFC). Most private employees are in the National Provident Fund: the contribution is 15% of the employee's basic salary, of which 5% is deducted from the employee's wages and 10% is paid by the employer. Employees register on form SS1 with a passport photograph and proof of birth (birth certificate, national ID card or an Alkalo's attestation), and the employer must quote the employee's social security number on every payment.

Employers of staff in the Federated Pension Scheme, a mandatory occupational pension, pay the whole contribution themselves at 15% of gross salary (basic salary plus all other fixed allowances). The Industrial Injuries Compensation Fund is also paid entirely by the employer: 1% of total earnings, capped at D15 a month per worker.

Contributions are due no later than the 15th day of the month after the month in which wages were paid, with a remittance schedule (NPF3 form for the provident fund). SSHFC charges a penalty of 2.5% of the unpaid amount for each month or part of a month that the payment is late.