The network covers Senegal within the West Africa region. Payslips there are drawn up in XOF, 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 Dakar, Thiès, Saint-Louis, Ziguinchor.
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.
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 Senegal, 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.
Comme dans l'ensemble de l'espace OHADA/UEMOA, la tenue de comptabilité, l'établissement des états financiers et les travaux déclaratifs pour compte de tiers sont réservés aux professionnels inscrits au tableau de l'ONECCA, dans l'une des deux sections (expert-comptable ou comptable agréé). Le commissariat aux comptes est réservé aux seuls experts-comptables. La paie proprement dite n'a pas de statut distinct, mais elle est absorbée par le monopole des travaux comptables et déclaratifs.
Senegal is a civil law country whose legal vocabulary is immediately legible to a French employer: employment contract, collective agreement, labour inspectorate, payslip. The resemblance stops at the structure of the institutions. Social protection is split between the Caisse de Sécurité Sociale (CSS), responsible for family benefits and workplace accidents, and the Institution de Prévoyance Retraite du Sénégal (IPRES), which administers pensions for both general and managerial schemes.
The country belongs to the West African Economic and Monetary Union and its currency, the CFA franc issued by the BCEAO, is pegged to the euro at a fixed parity. Wage costs expressed in euros therefore carry no exchange risk, which sets Senegal clearly apart from most other markets on the continent. Wages are paid in CFA francs.
French is the official language and the language of contracts. Business law follows the OHADA framework. Bookkeeping and statutory filings for third parties are reserved to those on the roll of the Ordre National des Experts-Comptables et Comptables Agréés (ONECCA).
Enrolment takes place with two bodies, the CSS and IPRES, each with its own base and ceiling. Assuming one covers the other is the commonest error made by foreign employers.
Senegalese national, national of another ECOWAS state, or foreign national subject to authorisation: the employee's classification drives the preliminary formalities, the involvement of the labour administration and sometimes the permitted duration of the contract. It arises before your own status does.
A local entity remains the normal route, since employer registration presupposes a NINEA identifier and entry on the commercial register under the OHADA framework.
The applicable collective agreement, whether the national inter-professional agreement or a sectoral one, sets grades, pay scales and additional benefits well beyond the Labour Code. It is identified before the contract is drafted, and the contract is drafted in French.
The employer withholds income tax and remits it to the tax authorities, while social contributions follow each fund's own calendar, which means two schedules to track rather than one.
The grounds, the applicable procedure and, for economic dismissals, the involvement of the labour inspectorate are examined together on termination. The final settlement, severance and the certificate of employment are prepared as one set rather than piecemeal.
The network asks 8 documents of any firm wishing to represent it in Senegal. 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 5 have a limited period of validity, the shortest being 3 months.
| Local wording | Issuing body | Validity | Source |
|---|---|---|---|
| Extrait du Registre du Commerce et du Crédit Mobilier (RCCM)Extract from the Trade and Personal Property Credit Register Le RCCM est le registre OHADA : l'extrait porte un numéro du type SN-DKR-AAAA-B-NNNNN et mentionne la forme sociale, le gérant et l'objet. Y joindre les statuts enregistrés si l'extrait ne détaille pas l'objet social. | Greffe du Tribunal de Commerce hors classe de Dakar (ou tribunal du ressort) — cadre OHADA, Acte uniforme sur le droit commercial général ; guichet unique APIX pour la création | 3 months Required | Official website |
| Attestation / carte NINEA — Numéro d'Identification Nationale des Entreprises et AssociationsNINEA business identification number certificate Le NINEA est l'identifiant fiscal et statistique unique de toute entreprise sénégalaise ; il figure sur toutes les factures. La carte NINEA indique le régime d'imposition (réel normal, réel simplifié) et le centre des services fiscaux de rattachement. | Direction Générale des Impôts et des Domaines (DGID) et Agence Nationale de la Statistique et de la Démographie (ANSD) | No expiry Required | Official website |
| Attestation de non-redevance fiscale (dite quitus fiscal)Tax clearance certificate Pièce standard exigée pour les marchés publics sénégalais ; elle atteste que l'entreprise est à jour de ses déclarations et de ses paiements. Sa durée d'usage est de trois mois. | Direction Générale des Impôts et des Domaines (DGID) — centre des services fiscaux de rattachement | 3 months Required | Official website |
| Attestation de régularité de la Caisse de Sécurité Sociale (CSS) + attestation de régularité de l'IPRESSocial security and pension fund clearance certificates Deux organismes distincts au Sénégal : la CSS pour les prestations familiales et les accidents du travail, l'IPRES pour la retraite (régime général et régime cadre). Une attestation CSS ne couvre pas l'IPRES : exiger les deux. | Caisse de Sécurité Sociale (CSS — prestations familiales et accidents du travail) et Institution de Prévoyance Retraite du Sénégal (IPRES) | 3 months Required | Official website |
| Attestation d'assurance responsabilité civile professionnelleProfessional liability insurance certificate Le règlement de l'ONECCA impose aux professionnels inscrits de garantir leur responsabilité civile professionnelle. Vérifier que l'assureur est agréé dans la zone CIMA — les polices souscrites hors zone ne sont pas opposables au Sénégal. | Compagnie d'assurance agréée relevant du Code CIMA (Conférence Interafricaine des Marchés d'Assurances) ; exigence de l'ONECCA pour ses membres | 12 months Required | Official website |
| Attestation d'inscription au tableau de l'Ordre National des Experts-Comptables et Comptables Agréés du Sénégal (ONECCA)Certificate of registration with the national institute of chartered and certified accountants Le tableau comporte deux sections : experts-comptables (habilités au commissariat aux comptes) et comptables agréés (tenue de comptabilité et travaux déclaratifs). Exiger l'attestation nominative de l'exercice en cours, au nom du cabinet et de son associé responsable. | ONECCA Sénégal — Ordre National des Experts-Comptables et Comptables Agréés | 12 months Required | No online service |
| Carte Nationale d'Identité CEDEAO ou passeport du gérant / représentant légalNational identity card (ECOWAS) or passport of the legal representative Usage constant : copie de la CNI du gérant nommé au RCCM, ou du procès-verbal de nomination si le signataire n'est pas le gérant statutaire. | Direction de l'Automatisation des Fichiers (DAF) — Ministère de l'Intérieur | No expiry Required | Official website |
| Récépissé de déclaration (ou autorisation) de traitement auprès de la Commission de Protection des Données Personnelles — loi n° 2008-12 du 25 janvier 2008Data processing notification receipt from the data protection commission Le Sénégal a conservé le régime de déclaration préalable de type « loi informatique et libertés » : tout traitement de données personnelles doit être déclaré à la CDP, certains traitements et les transferts hors du Sénégal étant soumis à autorisation. Exiger le récépissé avant de transmettre des données de paie. | Commission de Protection des Données Personnelles (CDP) | No expiry Required | Official website |
The fixed parity between the CFA franc and the euro is an underused management advantage. For a European group, a Senegalese wage budget can be planned without currency hedging, which is not the case in Nigeria, Ghana or East Africa.
The employment of foreign nationals, by contrast, is formal. A contract for a worker who is not an ECOWAS national goes through an administrative authorisation procedure, and a hire concluded without it exposes employee and employer alike.
Senegal does not apply the European data protection regime: it has retained prior notification to the Commission de Protection des Données Personnelles, coupled with authorisation for transfers outside the country. The CDP receipt is therefore a document to obtain before any payroll file is sent, not a comfort item to collect afterwards, and its absence from a candidate's file is a substantive gap.
Le Sénégal applique le droit OHADA (RCCM, SYSCOHADA révisé) et le droit CIMA pour l'assurance : les intitulés sont donc largement partagés avec la Côte d'Ivoire, le Mali ou le Bénin, mais les attestations sont bien nationales. Deux pièges classiques : croire qu'une attestation CSS suffit alors que l'IPRES est un organisme séparé, et négliger la CDP — le Sénégal, contrairement aux pays RGPD, exige toujours une déclaration préalable des traitements avec récépissé, et une autorisation pour les transferts hors du territoire.
The network opens 3 partner slots in Senegal, not one more. No firm is listed there yet: all 3 slots therefore remain open to applications.
No listed partner in Senegal 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.
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 Senegal the title is protected: expert-comptable or comptable agréé on the ONECCA roll. The roll has two sections, only the first of which opens statutory audit; either is sufficient for filing work. We ask for the current year's registration certificate in the name of the firm and its responsible partner, the RCCM extract, the NINEA card, the tax clearance certificate, and then two separate social certificates, one from the CSS and one from IPRES. The CDP receipt receives the same attention.
Describe your requirement. No firm is listed in Senegal 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 SenegalMobility is rarely arranged one country at a time. The neighbouring profiles follow the same outline.
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.
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 Senegal.