Popay Payroll · Benin

PopayPayroll

Payroll in Benin, handled the local way.

Statutory contributions, compliant payslips, local contracts and leave — configured to local law inside our own engine.

One engine, all of Africa. Benin payroll rules run natively inside our own gross-to-net engine — monitored and kept current by our Pan-African team, not stitched from third-party aggregators.

Talk to our African payroll team No commitment — a working conversation about your team in Benin.

BJ · payroll across the continent

Understand HR in Benin

Everything Benin payroll asks of an employer — in one place.

The full local picture for Benin: statutory contributions and the rules our engine runs natively — maintained by our Pan-African legislation team.

01 · At a glance

Benin payroll, by the numbers

The fixed parameters every Benin payroll run starts from.

CAPITAL

Cotonou (seat of government) · Porto-Novo (official capital)

CURRENCY

West African CFA Franc (XOF / FCFA)

OFFICIAL LANGUAGE

French

STATUTORY AUTHORITIES

DGID — Direction Générale des Impôts et des Domaines · Social security: CNSS — Caisse Nationale de Sécurité Sociale

INCOME TAX YEAR

1 January → 31 December (calendar year)

PAYROLL CYCLE

Monthly

MONTHLY STATUTORY DEADLINE

ITS (salary tax) & VPS (employer payroll levy): by the 10th of the following month · CNSS contributions: by the 15th of the following month (monthly) or quarterly depending on workforce size

MINIMUM WAGE (SMIG)

FCFA 52,000 / month (effective 1 January 2023) — applies to all private and parapublic sectors

Ordinary working week

40 hours / week (8 hours / day)

OVERTIME

Max 15 hours / week and 75 hours / quarter · premiums from +12% to +100% depending on timing

NOTICE PERIOD

Graduated by category: 15 days (hourly) → 3 months (executives)

MINIMUM WORKING AGE/ RETIREMENT AGE

15 years (light work) / 60 years (legal retirement age) · early retirement possible at 55 with a 5% penalty per year of anticipation

MAIN LABOUR LAW

Law No. 2017-05 — Labour Code of the Republic of Benin

02 · Statutory obligations & contributions

Social contributions in Benin

Statutory contributions declared by the employer, each scheme with its own rate,

Benin — Statutory obligations & contributions
Contribution	Employer	Employee	Basis & ceilings
CNSS Pension (old age / invalidity / death)	6.4%	3.6%	On gross salary. Total: 10%. CNSS ceiling: FCFA 52,000 / month.
Family allowances	9%	0%	On gross salary. Employer cost only.
Occupational risks (workplace accidents)Sector-rated	1% to 4%	0%	Variable rate depending on the risk classification of the business activity. Employer cost only.
Employer Payroll Levy (VPS / TFP)	4% to 8%	0%	Fiscal tax on gross wages. Rate set by annual finance laws. Also applicable to NGOs and associations.

Note: CNSS contributions are calculated on gross salary (basic salary + salary-based bonuses and allowances), excluding expense reimbursements (transport, justified professional expenses, statutory family allowances). CNSS contribution ceiling: FCFA 52,000 / month. Source: CNSS Benin; Social Security Code (Law No. 98-019); General Tax Code (CGI) Benin.

03 · Income tax brackets (PAYE)

The PAYE brackets withheld for DGID

Tax is calculated by applying the progressive ITS bands to the net taxable income (gross salary − employee CNSS contributions).

PAYE Tax Bands — ITS (Monthly)

0 – 60,000 FCFA: 0% (tax-free)
60,001 – 150,000 FCFA: 10%
150,001 – 250,000 FCFA: 15%
250,001 – 500,000 FCFA: 19%
ABOVE 500,000 FCFA: 30%

04 · Employment contracts & termination

The contract types and the formalities that frame them

Benin — Employment contracts & termination
Item	Detail
Contract types	Open-ended (CDI) · Fixed-term (CDD) · Part-time (≥20% below legal hours; written contract mandatory)
Ordinary working hours	40 hours / week (8 hours / day)
Notice — hourly-paid employees	15 days
Notice — monthly-paid employees & workers	1 month
Notice — supervisors & technicians	2 months
Notice — managers, executives & equivalent	3 months
Pay in lieu of notice	Equal to the remuneration (basic salary + benefits in kind) that would have been earned during the unworked notice period
Severance pay — 1–5 years of service	25% of average monthly salary per year of service
Severance pay — 6–10 years of service	30% of average monthly salary per year of service
Severance pay — above 10 years	35% (years 6–10) then 40% (beyond 10 years) of average monthly salary per year
Wrongful dismissal	Compensation: 3 to 9 months’ gross salary · minimum 6 months if > 5 years’ service (Law No. 2017-05, Art. 30)
Gross misconduct	Immediate termination without notice or severance pay
End-of-contract mandatory documents	Work certificate + settlement statement (including severance, notice pay, accrued unused leave)
Minimum / retirement age	15 years (light work) / 60 years (legal retirement) · early retirement at 55 with 5% penalty per year

Note: On termination, the full settlement (severance + pay in lieu of notice + accrued unused leave) must be paid at the end of the contract by bank transfer or cheque. Source: Law No. 2017-05 — Labour Code; General Collective Labour Agreement of Benin.

05 · Leave & employee rights

Statutory minimums under the Labour Code and collective agreements.

The law sets the floor; contracts and collective agreements can add to it. Below are the statutory minimums your accruals must track.

Benin — Leave & employee rights
Leave Type	Entitlement	Key conditions
Annual paid leave	2.5 working days / month = 30 working days / year (or 24 days under some collective agreements)	Accrues from the 1st month of service. Paid at normal rate. Reference period: 1 Jan → 31 Dec.
Seniority leave	Additional days based on length of service (e.g. 1 extra day per 5 years, per collective agreement)	Added on top of basic annual leave. Conditions set by the applicable collective agreement.
Maternity leave	14 weeks (6 before + 8 after delivery)	100% of salary. Private sector: 50% employer + 50% CNSS. Requires 6 months of CNSS contributions. Protection against dismissal during leave.
Paternity leave	3 working days ("birth at home")	Paid at 100% by the employer. Guaranteed by collective agreements. Not explicitly in the Labour Code but established in practice.
Sick leave	6 to 12 months depending on seniority	Salary maintained for a period equivalent to the notice period. Employment contract is protected. Medical certificate required.
Marriage (employee)	3 days	Does not reduce annual leave balance.
Death (spouse / child / parent)	3 days	Does not reduce annual leave balance.
Birth of a child	2 days	For the birth of a child in the household.
Marriage (child / sibling)	1 day	Does not reduce annual leave balance.
Death (sibling / parent-in-law)	2 days	Does not reduce annual leave balance.
Nursing break	1 hour / day	For working mothers until the child reaches 15 months of age.

Note: Statutory minimums under the Labour Code and collective agreements. Exceptional leave for family events does not reduce the annual leave balance. Source: Law No. 2017-05; General Collective Labour Agreement of Benin.

06 · Overtime

Overtime — Premium Rates

Benin — Overtime
Situation	Premium
41st to 48th hour / week (daytime)	+12% of the normal hourly rate
Beyond the 48th hour / week (daytime)	+35% of the normal hourly rate
Rest day (Sunday) and public holidays (daytime)	+50% of the normal hourly rate
Working days — night hours (20:00–06:00)	+50% of the normal hourly rate
Rest days and public holidays — night (20:00–06:00)	+100% of the normal hourly rate

Note: The standard working week is 40 hours. Overtime may not exceed 15 hours/week and 75 hours/quarter (unless authorised by the Labour Inspectorate). Normal hourly rate = Gross monthly salary ÷ 173.33. Some collective agreements or company agreements may provide more favourable rates. Source: Labour Code of Benin.