Free Payslip Generator (Sierra Leone)

Section 56 of the Employment Act 2023 requires an employer to give a worker, with each payment of wages, an itemised pay statement in writing, in simple English the worker can reasonably be expected to understand. It must show the gross wages due for that pay period, the amount of every deduction and the purpose of each, and the net wages payable. The Act sets no separate handover date: the statement goes with the payment.

If you do not give a statement, or give an inaccurate one, the worker can complain to the Commissioner or to a trade union. The Commissioner can issue a statement in your place, correct an inaccurate one, and order you to repay any deduction that does not match an accurate statement.

Deductions must be permitted ones. Section 52 requires wages to be paid in full to the worker unless a deduction is permitted, and an unauthorised deduction carries a fine of not less than six months' national minimum wage. Section 53 permits, among others, tax, rates, subscriptions and contributions imposed by law, and contributions to an employer pension or provident fund approved by the Commissioner. Wages are paid in legal tender, or by bank cheque or direct payment into the worker's account with the worker's prior written agreement (section 48).

NASSIT contributions total 15%: you deduct 5% from the employee's earnings at the end of each month, add 10% as the employer's share, and pay the whole 15% to NASSIT within fifteen days after the end of the month, with the Advice of Payment of Contribution form (SS4A). Contract, part-time and casual employees count, and a director paid a salary under a contract of service is an employee. If someone has two employers, each pays on what it pays them. You may not reduce an employee's earnings to cover your share.

Late payment attracts interest at the 90-day Treasury bill rate plus twenty percent of that rate, compounded monthly. If you do not pay within thirty days of NASSIT's demand note, a further ten percent of the 90-day Treasury bill rate is charged on the total. Failing to register your employees is an offence, with a fine up to Le5,000,000 or up to three months in prison, or both, plus the arrears and interest.

The NRA's 2022 Tax Guide describes the contribution as 15% of basic salary and treats the employee's 5% as deductible before PAYE is computed. PAYE for the month is filed on a spreadsheet return on or before the 15th of the following month. An employer of non-citizens also files a Pay-Roll Tax Act return, with penalties of NLe1,250 to NLe25,000 for a late return and NLe2,500 to NLe50,000 for a non-filer, depending on taxpayer size (Finance Act 2025, section 2).