Expatries Network
Country profile

Payroll in Gabon: a restricted activity

The network covers Gabon within the Central Africa region. Payslips there are drawn up in XAF, and dealings with a local firm are conducted in French.

The business centres where the network is looking for a correspondent as a priority are Libreville, Port-Gentil, Franceville, Oyem.

The country lies outside the European Union and outside the European Economic Area: the A1 certificate has no standing there. Whether the employee remains in the scheme of origin then depends on the bilateral social security agreement, if any, concluded with the sending country; where no such agreement exists, dual affiliation must be expected and budgeted into the assignment.

Region
Central Africa
Payroll currency
XAF
Working languages
French
European status
Outside the European Union and the European Economic Area
Capital
Libreville
Dialling code
+241
Country code
GA / GAB

Who may run payroll in Gabon

The answer to this question changes everything: it determines to whom you may entrust your payslips locally, and what you must ask for before signing. It has been verified country by country with the local authorities.

In Gabon, running payroll on behalf of third parties is a regulated activity. It is carried on under the title of Expert-comptable / Comptable agréé, and a registration in force must be produced to you before any engagement.

Local title
Expert-comptable / Comptable agréé
Professional body or supervisory authority
Ordre National des Experts-Comptables et des Comptables Agréés du Gabon (ONECCA-Gabon)

What to check on the ground

La tenue, la centralisation et la révision des comptabilités pour compte de tiers relèvent du monopole des experts-comptables et comptables agréés inscrits au tableau. La seule production de bulletins de paie est en pratique tolérée aux cabinets de conseil RH, mais dès que la prestation touche à la comptabilisation des charges de personnel l'inscription est requise.

Payroll in Gabon in practice

Gabon belongs to the franc zone through the Central African Economic and Monetary Community: its currency, the CFA franc issued by the BEAC, is not the West African one, even though both are pegged to the euro at a fixed parity and share the same everyday name. The distinction has practical consequences: an account, a transfer or a contract denominated in West African CFA francs does not carry over mechanically to Libreville.

Gabon's least understood feature is the split of employer contributions between two bodies: the Caisse Nationale de Sécurité Sociale (CNSS) for family benefits, occupational risks and pensions, and the Caisse Nationale d'Assurance Maladie et de Garantie Sociale (CNAMGS) for health cover. Two registrations, two certificates.

Contracts and payslips are drawn up in French, the country's official language. Company rules follow the OHADA framework, and accounting work entrusted by a third party presupposes entry on the ONECCA-Gabon roll.

Employing staff in Gabon

Enrolling the employee with both funds is where foreign employers most often go wrong, assuming that a single registration covers every risk and that one certificate will answer for both.

The employment authorisation and the endorsement of the contract by the competent authority are dealt with before the start date where the employee is not Gabonese. They interact with the national labour preference rules the Labour Code sets out.

The investment promotion agency's one-stop shop delivers in a single file the commercial register entry, the tax identification number, the statistical number and employer registration with the CNSS. That receipt speeds up the launch, but it replaces none of the compliance certificates you will later be asked for.

The applicable collective agreement sets grades and the real level of remuneration; the contract, drafted in French, is read against it rather than against the Labour Code alone.

The employer withholds personal income tax and employee contributions, then files with each body on its own calendar, which means keeping two schedules running in parallel.

Grounds, procedure, any involvement of the labour inspectorate, and the compensation set by the collective agreement before that set by statute are examined together at the point of termination.

Gabon

The documents required of a partner in Gabon

The network asks 8 documents of any firm wishing to represent it in Gabon. The table gives, for each of them, the exact wording in use locally, the body that issues it and the period during which it remains admissible. These are the terms to use in an application to the local administration.

Of these 8 documents, 8 are required of every applicant and 6 have a limited period of validity, the shortest being 3 months.

Local wordingIssuing bodyValiditySource
Extrait du Registre du Commerce et du Crédit Mobilier (RCCM)Extract from the Trade and Personal Property Credit Register

Registre harmonisé OHADA. Le guichet unique de l'ANPI délivre en un seul dossier le RCCM, le NIF, le numéro statistique et l'immatriculation employeur CNSS.

Greffe du Tribunal de Commerce ; formalités regroupées au guichet unique de l'Agence Nationale de Promotion des Investissements (ANPI-Gabon)3 months
Required
No online service
Numéro d'Identification Fiscale (NIF) — attestation d'immatriculation fiscaleTax Identification Number

Le NIF est délivré à la création via le guichet unique ; il conditionne l'accès à toutes les autres attestations fiscales.

Direction Générale des Impôts (DGI), ministère de l'Économie et des FinancesNo expiry
Required
Official website
Attestation de régularité fiscale (quitus fiscal)Tax clearance certificate

Pièce exigée pour les marchés publics et le renouvellement des agréments au Gabon ; sa durée d'usage est courte, retenir trois mois. Le site de la DGI n'a pas été accessible pour confirmer l'intitulé exact du formulaire.

Direction Générale des Impôts (DGI)3 months
Required
Official website
Attestation d'immatriculation employeur et attestation de non-redevance de la CNSS ; le cas échéant attestation CNAMGSSocial security clearance certificate

Particularité gabonaise : les cotisations employeur sont réparties entre deux caisses, la CNSS (prestations familiales, risques professionnels, pensions) et la CNAMGS (assurance maladie) — demander une attestation pour chacune. Le portail e.CNSS permet les démarches en ligne.

Caisse Nationale de Sécurité Sociale (CNSS) ; Caisse Nationale d'Assurance Maladie et de Garantie Sociale (CNAMGS) pour la branche maladie3 months
Required
Official website
Attestation d'assurance responsabilité civile professionnelleProfessional indemnity insurance certificate

Les experts-comptables inscrits au tableau de l'Ordre doivent justifier d'une couverture de leur responsabilité professionnelle ; pour un prestataire de paie non inscrit la pièce reste d'usage mais doit être exigée par le réseau.

Compagnie d'assurance agréée, sous contrôle de la CIMA (Conférence Interafricaine des Marchés d'Assurances)12 months
Required
Official website
Attestation d'inscription au Tableau de l'Ordre National des Experts-Comptables et des Comptables Agréés du GabonRegistration with the national institute of chartered and certified accountants

Dans l'espace OHADA/CEMAC, la tenue et la révision de comptabilité pour compte de tiers sont réservées aux professionnels inscrits au tableau de l'Ordre.

Ordre National des Experts-Comptables et des Comptables Agréés du Gabon (ONECCA-Gabon), sous tutelle du ministère de l'Économie12 months
Required
No online service
Carte nationale d'identité ou passeport du gérant, extrait de casier judiciaire (bulletin n°3) et, pour un dirigeant étranger, la carte de séjour avec autorisation d'exercer une activité commercialeManager's ID, criminal record extract and residence/work permit

Le casier judiciaire du dirigeant est exigé au dossier d'immatriculation RCCM ; pour les dirigeants non gabonais, la carte de séjour mention commerçant est un point de contrôle important.

Direction Générale de la Documentation et de l'Immigration ; greffe du tribunal pour le casier3 months
Required
No online service
Déclaration préalable auprès de la Commission Nationale pour la Protection des Données à Caractère Personnel (CNPDCP) — récépisséPersonal data processing declaration and receipt

Le Gabon dispose d'une loi sur la protection des données personnelles et d'une autorité de contrôle qui impose une formalité préalable (déclaration ou autorisation selon le traitement) sanctionnée par un récépissé. Le site de la CNPDCP n'a pas été accessible : faire confirmer par le candidat le type de formalité applicable à ses traitements de paie.

Commission Nationale pour la Protection des Données à Caractère Personnel (CNPDCP)No expiry
Required
No online service

What sets Gabon apart

The CNSS and CNAMGS duality shapes the whole of Gabonese payroll. An employer cost budget built on the CNSS alone will be wrong, and a compliance certificate produced without its counterpart is only partial evidence. It is the first thing we check with a provider, before looking at client references or at the size of the practice.

Foreign employment is regulated. The country applies national labour preference rules and a contract endorsement procedure that must be built into a project timetable, particularly in the oil, mining and forestry sectors where enforcement is closest and inspections most frequent.

Information channels, by contrast, remain fragile. Gabonese government websites are intermittently available, and verifying a certificate is more reliably done by contacting the issuing body directly than by consulting a site that may be offline that week.

Points to watch in Gabon

Le point le plus mal connu : la sécurité sociale gabonaise est éclatée entre la CNSS et la CNAMGS, il faut donc deux attestations sociales et non une. Le guichet unique de l'ANPI-Gabon délivre en un dossier RCCM, NIF, numéro statistique et affiliation CNSS — un candidat sérieux peut produire le récépissé unique, mais celui-ci ne remplace pas les attestations de régularité ultérieures. Attention enfin à la fragilité des sites administratifs gabonais (dgi.ga, cnamgs.ga et cnpdcp.ga étaient inaccessibles lors de la vérification) : privilégier la vérification par courriel auprès des organismes plutôt que par le web.

The network in Gabon

The network opens 3 partner slots in Gabon, not one more. No firm is listed there yet: all 3 slots therefore remain open to applications.

Listed firms in Gabon

No listed partner in Gabon has asked to appear in the public directory. The contact details of a firm are passed on to the client only when an assignment is awarded.

Filing an application does not amount to admission: every request is reviewed one by one. There is no minimum turnover requirement, and the partner selected invoices its fees directly.

You run payroll in Gabon

Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.

In Gabon, only a professional entered on the ONECCA-Gabon roll, in the chartered accountants' section or in that of certified accountants, may take charge of a client's accounts. We require a registration certificate still in force, an extract from the commercial register, the tax compliance certificate and, above all, two social certificates, one from the CNSS and one from CNAMGS: that pairing is what reveals genuine familiarity with local practice. To these we add professional indemnity cover placed with an insurer under the CIMA code and the data protection authority's receipt.

Submit an application

You employ staff in Gabon

Describe your requirement. No firm is listed in Gabon yet: we review the request, then entrust it to a local firm that the network identifies and vets, or to the partner of a neighbouring country covering this territory. Your contact details are passed on to the selected firm alone.

Request a provider in Gabon

The other countries in the Central Africa region

Mobility is rarely arranged one country at a time. The neighbouring profiles follow the same outline.

The twenty leading countries of the network

These countries account for most of the requests received: each one has, in addition to its profile, six pages devoted to a single aspect of local payroll.

See the 120 countries of the network

Sources of this profile

The information gathered on this page comes from the registers, administrations and bodies listed below, consulted when the reference base was compiled. It is given for guidance and does not replace the advice of a professional established in Gabon.