Free Payslip Generator (Liberia)

Section 16.4 of the Decent Work Act 2015 sets the rule. Whenever an employer pays remuneration, it must also give the employee a written statement showing the gross amount earned, each deduction with the reason for it and its amount, the net amount, and any other particulars that regulations prescribe.

Wages must be paid at intervals of no more than one month (s.16.4(c)), so a payslip is due at least monthly. Deductions are tightly limited: agreed deductions may not total more than one third of the employee's remuneration and are allowed only for employer-supplied rent, goods sold by the employer, an employer loan, or trade union dues (s.16.5(c)). An overpayment may be recovered only after written notice, given no later than the next pay day, and within two months of that notice (s.16.5(d)).

Employers must keep wage records throughout the employment and for five years after it ends (s.16.3).

Social security is run by NASSCORP under the Social Security Act revised in February 2017. An employer pays 6% of each employee's total monthly remuneration: 2% for the Employment Injury Scheme (EIS) and 4% for the National Pension Scheme (NPS). The employee pays 4% for the NPS, which the employer deducts from pay. The employer may not deduct the EIS contribution from the employee, and doing so is an offence.

The combined 10% is paid to NASSCORP at the end of each month, by cheque or transfer, with a copy of the payroll, which is also emailed in NASSCORP's format. Any employer with one or more employees can register, using Form 1 to get a 7-digit employer code. Each employee needs a 9-digit Social Security ID, applied for on Form 2 with a passport photo and listed on the roll of employment, Form 3. The guide gives no earnings ceiling.

Income tax withheld from wages is paid to the LRA separately, by the 10th of the following month.