Africa Deployments (ADS) is an Employer of Record (EOR) provider that lets international companies hire staff in the Gambia legally, without opening a local entity. As an EOR Gambia partner, ADS becomes the legal employer of record, handling labor contracts under the Labour Act of 2007, SSHFC social security registration, and PAYE income tax withholding, so a foreign business can build a compliant team in West Africa’s smallest mainland nation.
Quick facts: Employer of Record Gambia at a glance
- Employer SSHFC contribution: 10% of gross salary
- Employee SSHFC contribution: 5% of gross salary
- Industrial Injuries Compensation Fund: 1% of payroll, employer-only
- Minimum wage: GMD 50/day for unskilled workers
- PAYE income tax: progressive, 0% up to GMD 24,000, then 5% to 25%
- Standard VAT rate: 15%
What Is an Employer of Record in the Gambia?
An Employer of Record in the Gambia is a licensed local entity that legally employs staff on behalf of a foreign company, while that company retains full control over the employee’s day-to-day work. Africa Deployments’EOR Gambia service covers compliant contract drafting under the Labour Act of 2007, SSHFC registration, PAYE withholding, statutory leave administration, and work permit support for expatriates.
Beyond EOR, Africa Deployments also supports companies that want a PEO Gambia co-employment arrangement, plus standalone payroll Gambia outsourcing for businesses that already hold a local entity but want compliant GMD payroll and SSHFC reporting handled externally.
Gambia Employment Law at a Glance
| Requirement | Detail |
|---|---|
| Governing law | Labour Act, 2007 |
| Minimum wage | GMD 50/day, unskilled workers |
| Social security body | Social Security and Housing Finance Corporation (SSHFC) |
| Tax authority | Gambia Revenue Authority (GRA) |
| Severance | Required for economic, organizational or technical dismissals under defined circumstances |
| 13th month bonus | Not legally required |
Payroll, Tax and SSHFC Compliance in the Gambia
Gambian payroll runs on two parallel obligations: progressive PAYE income tax withheld and remitted to the Gambia Revenue Authority (GRA), and mandatory registration with the Social Security and Housing Finance Corporation (SSHFC), which administers pension, provident fund, and workplace injury coverage. Employers contribute 10% of gross salary to SSHFC (matched by a 5% employee contribution) plus a further 1% to the Industrial Injuries Compensation Fund, calculated on total payroll.
Because Gambia’s minimum wage is set as a low daily rate rather than a monthly figure, and SSHFC contribution rules apply across multiple schemes with different bases, businesses running Gambia payroll without local expertise risk under-remitting. This is the compliance gap Africa Deployments’ EOR and payroll Gambia services are built to close.
Why Companies Choose Africa Deployments for EOR Services in the Gambia
Africa Deployments (ADS) operates as an Employer of Record across 50+ African countries, including the Gambia, giving companies a single partner for West Africa and continent-wide expansion rather than a patchwork of local vendors. For Gambia specifically, ADS handles:
- SSHFC registration and monthly filing across pension and injury schemes
- PAYE withholding and payslip generation in GMD
- Labour Act-compliant contract drafting
- Statutory leave and termination calculations
Frequently Asked Questions
What does an Employer of Record in the Gambia actually do?
An EOR like Africa Deployments becomes the legal employer of your Gambia-based staff, managing contracts, SSHFC registration, PAYE withholding and statutory leave, while you direct the employee’s daily work.
How much do employers contribute to SSHFC in the Gambia?
Employers contribute 10% of gross salary to SSHFC, plus a further 1% to the Industrial Injuries Compensation Fund, with employees contributing 5%.
What is the Gambia’s minimum wage?
The statutory minimum wage is GMD 50 per day for unskilled workers.
Does Africa Deployments offer payroll-only services in the Gambia?
Yes. Alongside full EOR, ADS provides standalone payroll Gambia outsourcing for companies that already have a local entity but want SSHFC and PAYE compliance managed externally.
About Africa Deployments
Registered Company Name: Africa Deployments Ltd.
Address: The Strand, Beau Plan Business Park, Mauritius
BRN: C19167158 | VAT: 27738392
Phone: +230 5713 8629
Conclusion
The Gambia’s multi-scheme SSHFC structure and low statutory wage floor require accurate, current payroll administration. An EOR Gambia arrangement with Africa Deployments removes that operational risk, giving international businesses a compliant, fast route into the market.
Reviewed by: Africa Deployments (ADS) Compliance Team
