One accountable team
A single team configures and runs your Gambian payroll — one platform, one contract, one point of accountability.
Popay Payroll · The Gambia PopayPayroll
Payroll in The Gambia, built for GRA & SSHFC compliance.
PAYE to the GRA, SSHFC schemes — Provident Fund, Federated Pension and Industrial Injuries — the expatriate quota tax and statutory returns (DT 0107, DT 0108) — configured to Gambian law, not bolted on.
One engine, one accountable team. Gambian payroll rules run natively inside our own gross-to-net engine — PAYE, SSHFC and the Labour Act — monitored and kept current across The Gambia, Senegal and 40+ African countries, not stitched from third-party aggregators.
Talk to our African payroll team No commitment — a working conversation about your team in The Gambia.
GM
GM Banjul · West Africa — payroll live in The Gambia today
Calculate your Gambia payroll
See real Gambia net pay in seconds — computed with the same engine that runs payroll across Africa.
Our legislation team is updating the figures — the live simulator for this country will publish soon.Understand HR in The Gambia
Everything The Gambia payroll asks of an employer — in one place.
The full local picture for The Gambia: statutory contributions and the rules our engine runs natively — maintained by our Pan-African legislation team.
01 · At a glance
The Gambia payroll, by the numbers
The fixed parameters every The Gambia payroll run starts from.
Capital
Banjul
Currency
Gambian Dalasi (GMD, D)
Official language
English
Tax authority
GRA — Gambia Revenue Authority · Social security: SSHFC — Social Security & Housing Finance Corporation
Income tax year
1 January → 31 December (calendar year)
Payroll cycle
Monthly
Monthly statutory deadline
PAYE & SSHFC by the 15th of the following month · monthly return DT 0107 · annual return DT 0108
Minimum wage
No single national rate — set by sector via the Joint Industrial Councils, currently ≈ GMD 50–75/day; a national update is pending
Ordinary working week
48 hours/week (8 hours/day over 6 days)
Overtime
1.5× on normal workdays · 2× on rest days and public holidays
Notice period
1 month (under 5 years' service) · 3 months (5 years or more)
Minimum working age / retirement age
16 years (light work) / 18 years (standard) — retirement at 60
Main labour law
Labour Act (2023, updating the 2007 Act); maternity under the Women's Act 2010
02 · Taxation, social security & contributions
Statutory contributions in The Gambia
Every employer remits PAYE to the GRA and contributes to the SSHFC schemes — the National Provident Fund, the Federated Pension and the Industrial Injuries Fund — each with its own base and its own rate.
| Scheme | Employer | Employee | Basis & notes |
|---|---|---|---|
| SSHFC — National Provident Fund (NPF) | 10% | 5% | Of basic salary (15% total) |
| SSHFC — Federated Pension Scheme (FPS) | up to ~15% | — | Of pensionable salary — public / parastatal schemes |
| SSHFC — Industrial Injuries Compensation Fund | 1% | 0% | Employer only, of gross salary (capped) |
| Expatriate quota tax | GMD 10,000 / yr | 0% | Annual, per foreign employee |
03 · Income tax (PAYE)
The PAYE brackets set by the GRA
Employment income is taxed on a progressive scale from 0% to 25%, withheld each month and remitted to the Gambia Revenue Authority.
Progressive PAYE bands
- 0 – 36,000 GMD
- 0% (tax-free)
- 36,001 – 46,000 GMD
- 5%
- 46,001 – 56,000 GMD
- 10%
- 56,001 – 66,000 GMD
- 15%
- 66,001 – 76,000 GMD
- 20%
- Above 76,000 GMD
- 25%
Assessment & remittance
- Residence
- Residents taxed on worldwide income; non-residents on Gambian-source income only
- Tax-free threshold
- GMD 36,000/year, raised in the 2025 national budget
- Monthly remittance
- Withheld and paid to the GRA by the 15th of the following month
- Returns
- Monthly return DT 0107; annual reconciliation DT 0108
04 · Employment contracts
Contracts, notice and severance under the Labour Act
Permanent, fixed-term and casual contracts each carry their own notice periods, plus a severance rule of 15 days per year of service that your payroll has to apply.
Employment contract rules
05 · Leave & employee rights
Leave entitlements set by the Labour Act and the Women's Act
Annual, sick, maternity and paternity leave set the statutory floor; contracts and collective agreements can add to it.
Annual leave
Sick leave
Maternity leave
Paternity leave
06 · Unions & collective agreements
Unions & collective bargaining
The GWC and the GWU negotiate sector wage scales and union dues, and the Joint Industrial Councils set the pay floors that your configuration must follow.
Gambia Workers' Confederation (GWC)
National trade union federation. Its affiliates negotiate sector wage scales, allowances and union dues that your payroll must apply, deduct and remit.
Gambia Workers' Union (GWU)
National union with strength in the docks, transport, agriculture and the public service. Its collective agreements set wages, allowances and overtime premiums, plus union dues to deduct and remit.
Bargaining framework
The Labour Act protects the right to organise and bargain collectively, and the Joint Industrial Councils set sector pay floors. Disputes go first to the Labour Department, then to the Industrial Tribunal.
Native Gambia payroll — and one accountable partner.
We own the gross-to-net engine
PAYE bands, SSHFC schemes and the expatriate quota tax are configured natively inside our engine, not stitched from third-party aggregators.
Always current
Regulatory changes — the 2025 PAYE threshold, the new Labour Act, GRA digital filing — are monitored and your configuration updated, so every payslip stays compliant.
Talk to a Gambia payroll specialist.
In HR, personal contact is everything. Tell us about your team in The Gambia and we'll map your options — PAYE, SSHFC, contracts and local compliance — plainly and without commitment.
Popay helped us simplify managing our workforce in The Gambia — PAYE, SSHFC contributions, contracts and compliance in one place. Reliable, efficient, and always current with local law.
Gambia payroll, answered
Does Popay handle PAYE and SSHFC filings in The Gambia?
Yes. We withhold PAYE on the progressive GRA scale (0% to 25%) and remit it to the Gambia Revenue Authority by the 15th of the following month, alongside SSHFC contributions — the National Provident Fund (10% employer + 5% employee, up to the GMD 20,000/month ceiling) and the 1% Industrial Injuries Fund — with the monthly DT 0107 and annual DT 0108 returns filed automatically.
Is your Gambian payroll native, or run through a third party?
Native. Popay owns the gross-to-net engine, and Gambian legislation — the GRA PAYE bands, the SSHFC schemes, the Labour Act payslip requirements — is configured inside it. We don't stitch together third-party aggregators, so there's one accountable system and one contract.
Can Popay produce a fully compliant Gambian payslip?
Yes. Payslips carry every mention required by the Labour Act — position, salary, overtime, statutory deductions, allowances and net pay — and employment records are archived and kept available for inspection.
How does Popay handle the expatriate quota tax?
For each foreign hire we apply the annual expatriate quota tax — GMD 10,000 for ECOWAS nationals and GMD 50,000 for other foreign nationals — and track it alongside the standard contract and SSHFC obligations.
Do you have a team in the region?
Yes — Popay runs payroll across West Africa, including The Gambia and neighbouring Senegal, and 40+ African countries from one platform. The people who configure and run your payroll are in-region and in your time zone.
Review your HR needs in The Gambia — in 30 minutes.
Questions about payroll, local compliance or digitising your processes? Take a no-commitment slot with our dedicated West Africa team. Plain, specific, useful.
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