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Popay Payroll · Gabon PopayPayroll
Payroll in Gabon, 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. Gabon 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 Gabon.
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GA · payroll across the continent
Understand HR in Gabon
Everything Gabon payroll asks of an employer — in one place.
The full local picture for Gabon: statutory contributions and the rules our engine runs natively — maintained by our Pan-African legislation team.
01 · At a glance
Gabon payroll, by the numbers
The fixed parameters every Gabon payroll run starts from.
CAPITAL
Libreville
CURRENCY
Central African CFA franc (XAF, FCFA)
OFFICIAL LANGUAGE
French
STATUTORY AUTHORITIES
DGI — General Directorate of Taxes (IRPP / TCS / IS / FNH / CFP ) · CNSS — National Social Security Fund · CNAMGS — National Health Insurance and Social Guarantee Fund
INCOME TAX YEAR
1 January – 31 December (calendar year)
PAYROLL CYCLE
Monthly
MONTHLY STATUTORY DEADLINE
Monthly RSS (ID10)/CFP (ID28) – by the 15th of the following month; quarterly CNSS/CNAMGS – by the 30th of the following month; annual DAS (ID19–ID26)/DSF – by 30 April.
MINIMUM WAGE
150,000 FCFA/month
Ordinary Working Week
40 hours/week; night work extends from 9pm to 6am and cannot exceed 8 hours.
Overtime
This entitles the employee to a salary increase at the rates and conditions stipulated by regulations, collective agreements, and company-level agreements.
MINIMUM WORKING AGE/ RETIREMENT AGE
16 years/ 60 years; this period may be reduced to a minimum of 55 years or increased to a maximum of 65 years depending on the sector of activity.
MAIN LABOUR LAW
Labour Code — Law No. 022/2021 of 19 November 2021
02 · Statutory obligations & contributions
Social contributions in Gabon
Statutory contributions declared by the employer, each scheme with its own rate,
| Contribution | Employer | Employee | Basis & notes |
|---|---|---|---|
| CNSS — Old-age, disability and death/survivor's pensions | 11% | 5% | Capped at 1,500,000 FCFA |
| CNSS — Family benefits | 5% | 0% | Capped at 1,500,000 FCFA |
| CNSS — Workplace accidents / Occupational diseases | 2% | 0% | Capped at 1,500,000 FCFA |
| CNAMGS — Health insurance | 4.1% | 2% | capped at 2,500,000 FCFA |
| FNH — National Housing Fund | 3% | 0% | Capped at 1,500,000 FCFA |
| CFP — Contribution to vocational training | 0.5% | 0% | Capped at 1,500,000 FCFA |
| TCS — Additional payroll tax | 0% | 5% | Deducted monthly, only on salaries above 150,000 FCFA |
03 · Income tax brackets
The employment income tax withheld for DGI
In Gabon, progressive IRPP tax brackets are applied to your net taxable income—after deducting employee CNSS and the 20% professional expense allowance—and adjusted for family shares.
Annual IRPP scale applied to the taxable income quotient (Q)
| Portion of taxable income (Q), | Tax amount (K) |
|---|---|
| 0 – 1,500,000 | 0 |
| 1,500,001 – 1,920,000 | 5% × Q – 75,000 |
| 1,920,001 – 2,700,000 | 10% × Q – 171,000 |
| 2,700,001 – 3,600,000 | 15% × Q – 306,000 |
| 3,600,001 – 5,160,000 | 20% × Q – 486,000 |
| 5,160,001 – 7,500,000 | 25% × Q – 744,000 |
| 7,500,001 – 11,000,000 | 30% × Q – 1,119,000 |
| More than 11,000,000 | 35% × Q – 1,669,000 |
Standard Family Share Allocation Rules
| Family Status | Number of Shares (P) |
|---|---|
| Single, Divorced, or Widowed (no children) | 1 |
| Married (no children) | 2 |
| Single or Divorced (with 1 dependent child) | 2 |
| Married or Widowed (with 1 dependent child) | 2.5 |
| Married or Widowed (with 2 dependent children) | 3 |
| Each Additional Dependent Child (up to 6 max) | +0.5 share per child |
Steps to calculate IRPP
- Annualize the Monthly Income
- Multiply the monthly net taxable base (gross pay less employee CNSS and the 20% professional allowance) by 12.
- Determine Q
- Divide that annual total by the family shares (P).
- Apply the Table Formula
- Calculate the annual tax (K x P) using the table.
- Monthly Withholding
- Divide the resulting annual tax by 12 to get the final tax deducted from that month's paycheck.
- * Taxpayers in general
- 20% (capped at 10,000,000 FCFA) professional expense allowance
- * Members of Parliament and Ministers
- 25% professional expense allowance
04 · Employment contracts & other terms
The contract types and the formalities that frame them
Contract types
Permanent (CDI) · Fixed-term (CDD)
Notice period
Up to 1 year – 15 days; 1–3 years – 1 month; 3–5 years – 2 months; 5–10 years – 3 months; 10–15 years – 4 months; 15–20 years – 5 months; 20–30 years – 6 months; over 30 years – +10 days/year
Severance pay
20% of average monthly total salary over the last 12 months per year of continuous service. Payable on dismissal except for serious misconduct or during probation. Collective/company agreements may provide more favourable terms.
Termination calculations
Severance = 20% of average monthly total salary over the last 12 months × years of continuous service. Notice pay covers the remuneration and benefits due for any unserved notice period.
Seniority bonus
Seniority Bonus: Entitles employees to 2% after 2 years, plus 1% for each additional year (sector-dependent). Overtime Baseline = Base Salary + Seniority Bonus
Year-end bonus
Year-end and 13th-month bonuses are tax-exempt up to 4,000,000 FCFA annually per employee; only the portion exceeding this amount is included in net taxable income.
Retirement benefits
20% of average monthly total salary over the last 12 months per year of service. Commercial sector rates: 20% (2–5 years), 25% (5–10), 30% (10–20), 35% (20+). Taxed at 50%.
05 · Leave & employee rights
The law sets the floor; contracts and collective agreements can add to it. Below are the statutory minimums your accruals must track.
Annual leave
2 working days per month of actual service (2.5 days for workers under 18). Accrued after 12 months’ service, with seniority increases. Mothers receive 1 additional day per year per dependent child under 16.
Maternity leave
Contract suspended, not terminated. Maternity leave does not entail the suspension of salary.
Paternity leave
Contract suspended, not terminated. Remuneration is maintained within the limits of the suspension period. The allowance is calculated using a rate set by collective agreements.
Public holidays
Paid. A ministerial decree sets the public holiday list and rules for payment or recovery of hours worked on those days.
06 · Unions & collective agreements
The federations and the framework that shape pay
Affiliated unions negotiate wage scales and union dues that your payroll must calculate, deduct and remit. A poorly applied collective agreement can lead to a dispute before the required Court.
COSYGA — Gabonese Trade Union Confederation
The largest historical national confederation, affiliated with the ITUC. A long-standing leading figure in national social dialogue and discussions on labor code reform.
UTG — Gabonese Labour Union
Its demands and negotiated agreements can help determine the wages, bonuses, allowances, working conditions and social benefits provided for by collective agreements or conventions.
CGSL — Gabonese Confederation of Free Trade Unions
It can intervene in collective bargaining , which can have consequences for remuneration elements and employment conditions.
Native African payroll — one accountable partner.
Compliant payslips
Statutory contributions, income tax and net pay computed and presented on a payslip built for local requirements.
We own the gross-to-net engine
Local rules are configured natively inside our engine, not stitched from third-party aggregators — one accountable system, one contract.
Talk to our Pan-African payroll team.
Tell us about your team in Gabon and we'll map your options — payroll, contracts and local compliance — plainly and without commitment.
Gabon payroll, answered
Do you run Gabon payroll on your own engine?
Yes. Gabon statutory rules are configured natively inside our own gross-to-net engine and maintained by our Pan-African legislation team.
Can you handle payslips and leave locally?
Yes — compliant payslips and statutory leave are all part of the service.
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