One Pan-African team
A single Pan-African payroll team configures and runs your payroll — consistent service, wherever your people are.
Popay Payroll · Guinea PopayPayroll
Payroll in Guinea, 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. Guinea 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 Guinea.
GN
GN · payroll across the continent
Understand HR in Guinea
Everything Guinea payroll asks of an employer — in one place.
The full local picture for Guinea: statutory contributions and the rules our engine runs natively — maintained by our Pan-African legislation team.
01 · At a glance
Guinea payroll, by the numbers
The fixed parameters every Guinea payroll run starts from.
CAPITAL
Conakry
CURRENCY
Guinean Franc (GNF, FG)
OFFICIAL LANGUAGE
French
STATUTORY AUTHORITIES
DGI — Direction Générale des Impôts (ITS / income tax) · CNSS — Caisse Nationale de Sécurité Sociale (social security)
INCOME TAX YEAR
Calendar year (1 January – 31 December)
PAYROLL CYCLE
Monthly
MONTHLY STATUTORY DEADLINE
ITS, VF and the apprenticeship/training contribution declared via the Etax platform by the 10th of the following month (Articles 61, 64 and 72, 2026 General Tax Code) · CNSS contributions due within the first 15 days of the month (20+ employees) or quarterly (fewer than 20 employees) · annual salary declaration by 31 January
Minimum wage
GNF 550,000/month (SMIG, national minimum) — free negotiation above this floor; some sectors (e.g. mining, banking) apply collective-agreement scales
Ordinary working week
40 hours/day standard ; higher limits by profession (e.g. commerce/pharmacy 42h, hairdressing/taxi 45h, staff transport 48h, caretakers 55h) — in accordance with the equivalence rules set out in decree no. 1391/MASE/DNTLS/90
OVERTIME
30% for the first 4 overtime hours, 60% thereafter (normal days) · 60% (day work) / 100% (night work) on public holidays
NOTICE PERIOD
1 month (operatives) · 2 months (supervisors/executive staff) · 3 months (managers)
Minimum working age / retirement age
16 years (Labour Code) / 55 years (manual & physical workers) · 60 years (supervisors) · 65 years (managers)
MAIN LABOUR LAW
Code du Travail de la République de Guinée (Loi N°L/2014/072/CNT du 10 janvier 2014)
02 · Statutory obligations & contributions
Social contributions in Guinea
Statutory contributions declared by the employer, each scheme with its own rate,
| Contribution | Employer | Employee | Basis & notes |
|---|---|---|---|
| National Social Security (CNSS) | 18% | 5% | Gross salary, capped at GNF 2,500,000/month |
| Professional Training Contribution (ONFPP/CFP) | 1.5% | 0% | Gross payroll less family-benefit CNSS contributions. Replaces the Apprenticeship Tax once headcount reaches 30 employees |
| Flat-Rate Payment on Salaries (VF) | 6% | 0% | Same base as above |
| Apprenticeship Tax (TA) | 2% | 0% | Same base as above. Employers with fewer than 30 employees |
03 · Income tax brackets
The monthly income tax withheld for DGI
Tax is calculated by applying the progressive ITS bands to the net taxable income (gross salary − employee CNSS contributions).
Income Tax (ITS) Bands in Guinea (GNF)
- 0 – 1,000,000
- 0% (tax-free)
- 1,000,001 – 3,000,000
- 5% on the amount over 1,000,000
- 3,000,001 – 5,000,000
- 8% on the amount over 3,000,000
- 5,000,001 – 10,000,000
- 10% on the amount over 5,000,000
- 10,000,001 - 20,000,000
- 15% on the amount over 10,000,000
- Above 20,000,000
- 20% on the amount over 20,000,000
04 · Employment contracts & other terms
The contract types and the formalities that frame them
Contract types
Permanent (CDI) · Fixed-term (CDD)
Severance pay (sectors not covered by collective agreements)
The redundancy payment is 25 per cent of the final gross salary for each year worked.
Severance pay (mining sector)
Progressive scale on the average global monthly salary (last 12 months of actual work, bonuses and benefits in kind included): 33% per year for years 1–5, 35% per year for years 6–10, 40% per year beyond year 10
End-of-contract indemnity (CDD)
5% of all sums received by the employee during the contract, plus other accrued entitlements including untaken leave
Termination calculations
Termination payments based on the employee's contract type, length of service and applicable legislation or collective agreement, including severance or end-of-contract indemnity, notice-related amounts and accrued leave.
End-of-year bonus
Discretionary management decision; not statutory. Fully taxable to ITS and VF
Retirement benefit
Retirement allowance = half of salary per 5 years of service, capped at 30 years' seniority (maximum 3 months' salary). Retirement departure allowances are exempt from ITS
05 · Leave & employee rights
Statutory minimums under the Labor Code
The law sets the floor; contracts and collective agreements can add to it. Below are the statutory minimums your accruals must track.
Annual leave
2.5 days per month worked (1 month per year)
Sick leave
Not statutory. May be granted under a collective agreement or at management's discretion.
Maternity leave
14 weeks total — 6 weeks pre-birth + 8 weeks post-birth. Paid half by the employer and half by CNSS.
Paternity Leave
There is no statutory paternity leave in Guinea
Family responsibility leave
Not statutory. May be granted under a collective agreement or at management's discretion.
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 Labour Court.
CNTG (Confédération Nationale des Travailleurs de Guinée)
It is the largest national labour confederation. Historically dominant federation; negotiates sector agreements affecting wage scales and union dues.
UGTG (Union Générale des Travailleurs de Guinée)
It is the national federation, representing workers across multiple sectors in collective bargaining.
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 Guinea and we'll map your options — payroll, contracts and local compliance — plainly and without commitment.
Guinea payroll, answered
Do you run Guinea payroll on your own engine?
Yes. Guinea 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.
Popay payroll across Africa
Explore payroll & HR in nearby markets — or see every country we cover.
