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Africa - Guinea
Employer of Record Guinea

Last updated: Jul 22, 2024
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Country Description

Guinea is in western Africa on the North Atlantic Ocean bordered by Senegal and Liberia. It has a low-income economy and enjoys abundant natural resources, energy opportunities, and arable land. Mining is its strongest sector with processing industries and services being economic assets as well. Guinea has a labor force of around 705,000 people.

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Permanent Employment  
The Labor Code of Guinea defines an indefinite (or permanent) employment contract as a contract that does not meet the definitions of a fixed-term labor agreement, an apprenticeship or internship contract, or a contract of engagement on probation.  

Permanent employees can only be dismissed for lawful reasons that make it impossible to continue the employment relationship. They are entitled to notice period before their termination, unlike fixed term contracts. They also cannot be dismissed during suspension, except for force majeure.  

Fixed-Term or Specific-Purpose Contracts  
In the Labor Code of the Republic of Guinea, fixed-term employment contracts are defined by a certain time limit agreed to by parties. These may be signed at any time by employees and employers. Fixed-term contracts must be in writing or evidenced by a letter of employment prior to the commencement of work. An exception is made for irregular workers hired by the hour or day for short-term occupations, and paid at the end of the day, week, or every two weeks.  

Fixed-term contracts may not exceed two years, renewal included. They cannot be concluded by an employer and an employee more than twice in one year, except in cases when a term of a contract is imprecise due to the nature of the work. In the event of a violation of these provisions, the agreement is considered to be of indefinite duration, with the exception of labor contracts attributed to foreign workers.  

 
Temporary Employment  
In Guinea, the law stipulates that temporary work involves the following parties: a temporary work company, a user company, and a worker linked to the temporary work company by an employment contract. Within two days after the start of work, the contractor is obliged to make a written contract provision with the temporary employment agency.  

The temporary contract (or the mission contract) must be made in writing between the work contractor and the employee placed at the disposal of the user, expressly mentioning the reason for making the work available. The employer will incur the salary paid to the worker during each mission. However, in case of insolvency, the user company is responsible for the payment of the workers’ wages.  

The duration of temporary work assignments must not exceed six months, including renewals. Any breach of this limit will convert the employment contract into one of indefinite duration.

Written Agreements  
In Guinea, the conclusion of an employment contract is subject to the rules of common law. Employment contract can be established in the forms appropriate to the contracting parties to adopt. When the parties to the contract opt for the form of a written contract, this is exempt from any stamp duty. Proof of the contract may be provided by any means.  

There are no specific definitions of what constitutes a written contract. Under the law, fixed-term contracts, apprenticeship and internship contracts, as well as open-ended contracts that contain a trial period must be concluded in writing. The formality of the written contract can be supplemented by a letter of employment issued to the worker at the latest within two days of the start of the work and mentioning the trial period. Additionally, a contract with a foreign worker must be written and submitted for approval by the public employment service.  

Oral Agreements  
In Guinea, the conclusion of an employment contract is subject to the rules of common law. Employment contract can be established in the forms appropriate to the contracting parties to adopt. Proof of the contract may be provided by any means. The law states, however, that fixed-term contracts, apprenticeship and internship contracts, as well as open-ended contracts that contain a trial period must be concluded in writing. Additionally, an employment agreement with a foreign worker must be written and submitted for approval by the public employment service.  

Implied Agreements  
In Guinea, the conclusion of an employment contract is subject to the rules of common law. Employment contract can be established in the forms appropriate to the contracting parties to adopt. Proof of the contract may be provided by any means. 

Probationary Period
The Labor Law of Guinea allows the use of trial periods in both indefinite and fixed-term contracts. Indefinite contracts that contain a trial period must be in writing; alternatively, a letter of employment must be issued to the employee within two days of the commencement of work mentioning the trial period. The duration of the trial period cannot be more than three months for managers and one month for all other cases.  

The maximum duration of a trial period for a fixed-term contract is calculated based on one day per week of contract length, without exceeding a maximum of one month. In cases where the fixed-term contract does not provide a specific term due to the nature of the work, the trial period may not exceed 15 days.  

Minimum Wage  
The Labor Code stipulates that all employees are entitled to a guaranteed inter-professional minimum wage. The minimum wage is determined by a decree after deliberations of the Advisory Committee of Labor and Social Laws. If a collective agreement guarantees a more favorable minimum wage, it will supersede the government-imposed minimum wage. The current minimum wage for all sectors of activity in the Republic of Guinea is GNF 550,000 (Guinean francs) per month.  

Salary must be paid at regular intervals not exceeding 15 days for employees hired fortnightly or less, and 30 days for employees paid monthly. Commissions earned during a quarter must be paid within 3 months following the end of that quarter. Payments must be documented by the employer or their representative and signed by the employee or 2 witnesses if the employee is illiterate. These records must detail gross and net wages, deductions, calculation methods, and the payment period. Employers must keep these documents as they would accounting records and present them upon request by the Labor Inspector.  

Overtime, Holiday and Vacation Pay  
The Labor Law of Guinea defines overtime as any work time over the standard 40-hour workweek. Overtime working hours may not exceed 10 hours per day or 48 hours per week. Additionally, overtime is limited to 100 hours per calendar year, unless the labor inspector grants special authorization. The employer is obliged to provide increased wages for overtime work: 130% of the employee's regular hourly wage for the first four hours, and 160% of the employee's regular hourly wage for any hours beyond the first four. More favorable modes of overtime wages may be established through individual contracts or collective agreements.  

Work carried out on a public holiday is subject to special remuneration at a rate of 160% of regular wages during the day and 200% of regular wages at night.  

Unless superseded by more favorable provisions of a collective agreement, employees are entitled to be paid their regular wages while utilizing statutory annual leave time.

In Guinea, the regular working day is 8 hours, and the standard workweek is 40 hours. Overtime hours may not exceed 10 per day or 48 per week. Additionally, overtime is limited to 100 hours per calendar year, unless the labor inspector grants special authorization.

Minimum Age
Guinea’s Labor Code defines a child as a person under the age of 18 and prohibits child labor at night and in unhealthy or dangerous establishments. Hazardous work is forbidden, including work involving exposure to physical, psychological, or sexual harm, and work carried out in environments containing dangerous substances, temperatures, noises, or vibrations.  

An employment contract may be signed only with an individual who has reached the minimum age of 16 years, with the exception of apprenticeship contracts. A decree of the Minister of Labor determines the nature of the work and the categories of tasks prohibited to young persons under the age of 18, as well as the age at which the prohibition applies. The daily rest periods for employees under 18 years of age must be a minimum of 12 consecutive hours.

The Labor Code of Guinea stipulates that every worker is entitled to leave with pay from the employer at the rate of two and a half working days per month of actual work. Employees earn the benefit of annual leave after an effective period of service equal to one month. Leave with payment may not exceed 12 consecutive working days. Workers must take leave every year and may not be compensated in lieu of taking leave. Employers must pay the employees the full salaries and allowances they are otherwise entitled to, throughout leave, excluding allowances directly related to the execution of work.  

In case of termination or expiry of employment contract before the employee has been able to benefit from all the annual leave to which they are entitled, a compensation is granted in the amount of full salary.  

In Guinea, there is no explicit provision regarding paid sick leave and its length. The only specification is that sick leave is independent of annual leave, and time spent on sick leave is counted toward a worker's accrual of annual leave. 

Maternity Leave
In Guinea, female employees have the right to suspend employment for a period beginning six weeks before the expected delivery and ending eight weeks after this date. It is prohibited to employ female employees for six weeks after childbirth.  

If a medical condition occurs as a result of the pregnancy, upon presenting a medical certificate, the suspension of the contract can be extended for the duration of the condition. This extension cannot go over eight weeks before the expected date of delivery and ten weeks after childbirth. In the case of multiple births, maternity leave will be extended by two weeks.  

When a female employee's employment is suspended, the employer pays half the salary she received, and the other half is paid by the National Social Security Fund. 

Paternity Leave
The Labor Code of Guinea does not offer provisions regarding paternity leave. 

in 2025
January 1 - New Year's Day
March 26 - Lailat al-Qadr
March 31 - Eid al-Fitr 
April 3 - Second Republic Day
April 21 - Easter Monday  
May 1 - Labour Day 
May 25 - Africa Day 
June 7 - Eid al-Adha 
August 15 - Assumption of Mary
September 5 - The Prophet's Birthday
October 2 - Independence Day
November 1 - All Saints' Day
December 25 - Christmas Day 

Notice Period  
Only permanent employees are given written notice before their termination. The notice period depends on the employee’s occupational category:  

  • Three months for managers and equivalent staff

  • Two months for foremen and supervisors 
    One month for execution staff  

Both parties may agree, only after notification of dismissal, and in writing, not to execute the notice and liberate themselves from their mutual obligations. Employers who fail to comply with their obligation to offer notice must pay an amount corresponding with the employees’ losses associated with wages, compensation, and other benefits they would have acquired throughout the notice period. Likewise, employees who unilaterally decide not to work during the notice period must pay the employer an allowance corresponding to the salary they would have received upon working regular hours until the expiration of the leave period (except in cases when an employee is dismissed without justification, or an employer violates employment obligations).  


Severance Benefits  

The Labor Code of Guinea distinguishes between severance benefits for fixed-term and indefinite employment contracts.  

When fixed-term contracts expire, the employer must pay the employee an indemnity equal to 5% of the total amount of wages and indemnities acquired by the employee during the execution of the contract. Early termination of the contract by the employer, without an agreement, entitles the employee to receive payment of compensation at least equal to the wages he or she would have received until the end of the contract. Likewise, an employee’s early termination of the contract, without an agreement, entitles the employer to receive payment of compensation corresponding to any damages sustained.  

An employee who works at least 12 months under an indefinite contract is entitled to a termination indemnity of three months’ salary upon termination unless the employee is dismissed for serious misconduct. This indemnity is combined with any compensatory indemnities due for unused leave, notice, and any compensation due in the event of unjust or wrongful dismissal. Unjustified dismissal exposes the employer to a sentence by the labor court to pay at least six months' wages to the employee.  

Pension  
In Guinea, there are two statutory social security schemes: The Public Service Pension Plan and The General Social Protection Scheme, administered by the National Social Security Fund.  

To qualify for an old-age pension, the employee must be age 55, 60, or 65, depending on the profession, with at least 15 years of contributions. The old-age pension is 2% of the insured’s average monthly earnings in the last ten years multiplied by the number of years of contributions (up to 30 years).  

Employees qualify for an early pension at age 50 with at least 15 years of contributions. For early retirement, the allowance is reduced by 5% to 10% for each year that the pension is claimed before the regular retirement age.  

Dependents/Survivors Benefit  
In Guinea, the Social Security Code provides for a survivor pension (pension de survivant) if the deceased individual received an old-age or disability pension, or had at least 15 years of paid or credited contributions at the time of death.  

A widow(er) will receive 50% of the old-age or disability pension the deceased received or was entitled to receive. If there is more than one widow(er), the pension is divided equally.  

Each eligible child will receive 10% of the old-age or disability pension the deceased received or was entitled to receive; 20% if both parents of the child are deceased.  

Invalidity Benefit  
In Guinea, a disability pension (pension d’invalidité) is available to insured persons who are younger than the normal retirement age, assessed with at least a 66.7% loss of earning capacity, and have at least five years of paid contributions.  

Insured persons who qualify for a total disability pension will receive 100% of their average monthly covered earnings in the last 12 months before the disability began. Insured persons qualifying for a partial disability pension will receive 40% of their average annual covered earnings.  

To qualify for workplace injury disability benefits, the insured person must be assessed with a work injury or occupational disease. There is no minimum qualifying period. Accidents that occur while commuting to and from work are covered.

Personal Income Tax  
Employment income tax is levied at progressive rates between 0% and 35%.  

If an individual receives employment income only, tax withheld by an employer during the year will be a final tax. However, if employees receive other types of income, the withholding is a prepayment toward the general income tax.  

A withholding tax is levied separately on income from the following activities:  

  • 35% for commercial activities

  • 30% for professional activities

  • 15% for agricultural activities  

This withholding tax is a final, fixed-rate general income tax for self-employed persons who do not elect the taxation of all household members and have only one source of income taxed under a deemed-profits system.  

Types of Visas  
The Government of Guinea issues the following types of visas to foreign nationals:  

  • Single entry visas (VCS) - issued to foreign nationals who wish to stay in Guinea for up to 90 days. 

  • Long-term visa (VLS) - issued to foreign nationals staying in Guinea for longer than 3 months, valid for a year. 

  • Multiple entry visa (VESRM) -foreign nationals from special treaty countries are eligible to apply for the VESRM, valid from 3 to 5 years. 

  • Visa prorogation (VP) - a prorogation visa is extended to foreign nationals based on the previous or existing visa type the person was granted. 

  • Visa de transbordment (VTB) - a form of transit visa with validity of 3 to 5 days. 

  • Service visa (VS) 

  • Diplomatic visa (VD) 

  • Courtesy visa (VC)  

Work Permits  
In Guinea, when employers intend to hire foreign workers outside the ECOWAS (Economic Community of West African States), they must obtain prior authorization from the Minister of Labor. The duration of the employment contract concluded with a foreign worker cannot exceed four years, including renewal. The permit application is the responsibility of the employer. The agreement must be written and submitted for approval to the public employment service, which must respond to any request to that effect within a period not exceeding 30 days. After this time, the work request is tacitly approved.  

The work permit is compulsory for all foreign workers. It is issued for a period of 12 months and requires the payment of an annual fee of USD 1,000 (United States dollars), payable by the employer. 

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