Gabon

Mandatory employee benefits

The Gabonese Social Security system has four branches:

Health care for employees who have been medically evacuated
Accidents and occupational diseases
Family and maternity benefits
Old age pension, disability, and death (survivors)

Pharmacy and hospitalizations are considered Social Security branches as well.

Following the Presidential Order of August 12, 2007, compulsory health insurance became law. First, it served the disadvantaged (December 2008), and officials then applied it to private sector employees and the self-employed in March 2011.

Under the labor code, employers are responsible for medical care not covered by Social Security and must maintain employees’ salaries during illness.

Employer and employee combined contribution rates as of January 1, 2011, for the social benefits are:

Family allowances 8%
Accidents, occupational diseases 3%
Old age pensions, disability, death (survivors) 2.5% – 5%
Fund evacuations 0.6%
Drug Release 2%
Hospitalization 1.5%
TOTAL 2.5% – 20.1%

ASCOMA provided this information about employee benefits in Gabon. Should you need support with your benefits in the country, contact Asinta, and we will put you in touch with the experts at ASCOMA.

Nothing on this country page is intended to be legal, financial, or tax advice, and readers are advised to consult with their appropriate advisors regarding any legal, financial, or tax implications this information may address.

Niger

Mandatory employee benefits

Retirement Benefits (Defined Benefit)

Social security benefits in Niger are delivered through the Caisse Nationale de Sécurité Sociale (CNSS). It covers all salaried employees and provides old age pension, invalidity, and death benefits. It is funded through employer-employee contributions.

Medical

Citizens access medical benefits via community-based mutual health insurance organizations.

In June 2021, the government of Niger announced a plan known as the national strategy for universal health coverage for 2021-2030, and the government plans to establish a contributory mandatory health insurance scheme for public and private employees, retirees, and self-employed individuals.

Workers’ compensation

Employees are covered for work-related illnesses or injuries. Medical benefits include medical and surgical care, hospitalization, medicine, appliances, transportation, and rehabilitation. This program covers around 90.9% of the working population.

Maternity

An eligible female employee is entitled to 14 weeks of maternity leave, of which 6 weeks can be taken before childbirth and 8 after.

Sickness

Employees are entitled to 100% of their earnings for up to three months; for employees in the banking sector, it is paid for up to 12 months. After that, employees are entitled to 50% of the earnings for up to four more months as part of the cash sickness benefit under CNSS.

Supplementary benefits in Niger

Medical

Currently, few employers provide health benefits through group health insurance plans to their employees. Expats should obtain coverage through an international medical insurance plan that covers repatriation costs and offers emergency evacuation services to overseas healthcare institutions.

Retirement

A few employers provide supplementary retirement benefits through defined contribution (DC) group pension plans established via collective bargaining agreements.

Short and long-term disability

These plans are not prevalent in Niger.

Death & AD&D

Employers offer accidental death and dismemberment through group personal accident insurance plans.

ASCOMA provided this information about employee benefits in Niger. Should you need support with your benefits in the country, contact Asinta, and we will put you in touch with the experts at ASCOMA.

Nothing on this country page is intended to be legal, financial, or tax advice, and readers are advised to consult with their appropriate advisors regarding any legal, financial, or tax implications this information may address.

Cameroon

Mandatory employee benefits

Ten percent of the population is covered by the CNPS, which provides old-age pension, early retirement pension, medical, death, disability, and funeral grants to the employees or their beneficiaries. Employees and employers contribute 4.2% of the employees’ wages towards the scheme. The maximum monthly earnings used to calculate contributions is CFA750,000 (US$1,204) in 2023.

Supplementary benefits in Cameroon

Medical

The labor code mandates employers offer medical care for employees and their families through medical centers, health insurance plans, and mutual benefit societies. Furthermore, the dependents receive the same benefits as the insured.

Retirement

The prevalence of employer-sponsored voluntary occupational pension plans is low. A few employers provide supplementary group retirement benefits through retirement plans. If the plans are offered, they are defined contribution (DC).

Short and long-term disability

Employer-sponsored standalone short-term disability plans are not prevalent in the country, and standalone long-term disability plans are not available.

Death & AD&D

The prevalence of employer-sponsored voluntary life insurance is low in Cameroon. A few employers provide death benefits through group life and funeral insurance plans.

The same applies for AD&D, but some employers provide these benefits through group personal accident and group life insurance plans.

Ascoma provided this information about employee benefits in Cameroon. Should you need support with your benefits in the country, contact Asinta, and we will put you in touch with the experts at Ascoma.

Nothing on this country page is intended to be legal, financial, or tax advice, and readers are advised to consult with their appropriate advisors regarding any legal, financial, or tax implications this information may address.

Burundi

Mandatory benefits

Mandatory employee benefits in Burundi include an old-age pension, disability pension, and constant attention allowance. Employers contribute 6% of monthly payroll and 8.8% for employees who perform arduous work. Insured employees pay 4% of their gross monthly earnings, or 5.8% if they participate in arduous work.

Other state-sponsored employee benefits include medical, sickness, and disability coverage.

Supplementary employee benefits

Medical, disability, and sickness benefits – including maternity – are common employee benefits in Burundi. Health plan costs range from 6% of payroll for a lower quartile health plan to 10% of payroll for a top-tier plan.

Employer-sponsored pension plans are also available in the country.

ASCOMA provided this information about employee benefits in Burundi. Should you need support with your benefits in the country, contact Asinta, and we will put you in touch with the experts at ASCOMA.

Nothing on this country page is intended to be legal, financial, or tax advice, and readers are advised to consult with their appropriate advisors regarding any legal, financial, or tax implications this information may address.

Burkina Faso

Mandatory employee benefits

Retirement

State-sponsored retirement benefits include an old-age pension, a disability pension, and a survivor’s pension. In Burkina Faso, the social protection system consists of the following:

Defined benefit National Social Security Fund (Caisse Nationale de Sécurité Sociale – CNSS) and
Autonomous Pension Fund for Civil Servants (Caisse autonome de retraite des fonctionnaires – CARFO) schemes

To receive the old-age pension retirement age for blue-collared and voluntarily insured individuals is 56 years. The retirement age for white-collared individuals is 58 years. Supervisors, managers, and technicians’ normal retirement age is 60, while doctors’ and university teachers’ retirement age is 63.

Workers’ compensation – medical benefits

The Social Security Code 2006 governs and covers work-related accidents and illnesses.

Employees are entitled to benefits such as medical, surgical, and dental care, hospitalization, medicine, x-rays, laboratory services, rehabilitation, retraining, and transportation.

Maternity leave is granted for 14 weeks. In the event of additional care required during pregnancy or childbirth, three weeks of paid leave is extended.

Disability

Permanent disability benefits: Employees are entitled to 85% of their monthly wage as a disability benefit in the case of 100% disability.

Death benefit, survivor’s pension

There are three pensions allocated within this benefit – spouse, orphan, and dependent parent/grandparent. A lump sum funeral amount is also part of the survivor’s pension.

Supplementary employee benefits

Retirement

The prevalence of employer-sponsored voluntary occupational pensions in Burkina Faso is low. A few employers provide supplementary group retirement benefits through savings or pension plans.

Medical

The prevalence of employer-sponsored voluntary health insurance in Burkina Faso is low. A few employers provide medical benefits through group health insurance plans to cover non-occupational accidents or illnesses.

Disability

Short-term disability – Standalone short-term disability plans are not available in Burkina Faso. However, a few employers provide short-term disability coverage under group personal accident insurance plans.

Long-term disability – Standalone long-term disability plans are not available in Burkina Faso. However, a few employers provide disability coverage under group personal accident insurance plans.

Death and AD&D

Death – The prevalence of employer-sponsored voluntary life insurance in Burkina Faso is very low. A few employers provide death benefits through pension schemes and group personal accident plans.

AD&D – The prevalence of employer-sponsored voluntary accident insurance in Burkina Faso is low. A few employers provide accidental death and dismemberment benefits through group personal accident insurance plans.

ASCOMA provided this information about employee benefits in Burkina Faso. Should you need support with your benefits in the country, contact Asinta, and we will put you in touch with the experts at ASCOMA.

Nothing on this country page is intended to be legal, financial, or tax advice, and readers are advised to consult with their appropriate advisors regarding any legal, financial, or tax implications this information may address.

Indonesia

Mandatory benefits

Mandatory employee benefits in Indonesia include:

JAMSOSTEK – Similar to Social Security for labor, this program typically provides benefits for death, accident at work/workers’ compensation, unemployment benefits, and a pension annuity plan.
BPJS KESEHATAN – Similar to compulsory health/hospitalization benefits, this allows inpatient and outpatient care to clinics and hospitals. This plan is usually called a managed-care program, and most benefits provide no limits. Still, individuals should follow procedures such as first seeking care from a GP and not going directly to a specialist.

Supplementary employee benefits

Medical

For many private sectors, due to growing demands from Indonesian employees and the expanding obligations from Manpower regulations, companies must implement high-quality employee benefit plans that promote the attraction and retention of qualified and motivated staff. At the same time, managing the spiraling costs of those obligations is necessary.

Term Life and Accident Insurance

These benefits are commonplace across many employment sectors and are relatively inexpensive benefits to put in place.

This information is provided by Howden Indonesia. If you need support with your employee benefits in the country please reach out to Asinta, and we will put you in contact with the local experts at Howden.

Nothing on this country page is intended to be legal, financial, or tax advice, and readers are advised to consult with their appropriate advisors regarding any legal, financial, or tax implications this information may address.

Ivory Coast

Mandatory Benefits

Retirement

The general civil pension system provides social protection to all civil servants, military officials, ex-temporary staff, ambassadors, and former members of the economic and social council in the country. The benefits include old-age pension, survivor pension, survivor grant, and disability pension.

Disability pension

Employees are entitled to disability benefits, which are calculated in the same way as old-age pensions. The minimum disability pension cannot be less than 50% of the minimum wage.

Survivor pension

The spouse is entitled to 50% of the old-age or disability pension. In the case of multiple widows, the pension is split equally.

End-of-career-allowance

Employers also provide end-of-career-allowance benefits, which an employee is entitled to when they resign, terminate their employment, or retire.

Workers’ compensation – disability benefits

Temporary disability benefits

Employees are entitled to a daily allowance, which is a variable percentage based on the disability’s length.

Permanent disability benefits

Employees are entitled to a monthly total disability pension equal to 100% of their annual earnings in the case of 100% disability.

Workers’ compensation – death benefits

These benefits include a spouse’s pension, a remarriage pension, an orphan’s pension, and some coverage for funeral costs.

Healthcare

Universal Health Cover (Couverture Maladie Universelle – CMU)

CMU is the universal health insurance in the country and covers the entire citizen. It is funded via employer-employee contributions and covers all salaried employees and their dependent family members. Additionally, the government provides benefits for economically weak people in the country.

Supplementary Benefits

Retirement

A few large employers provide supplementary retirement benefits (defined benefit contributions) to their employees through group retirement savings insurance. Employers’ and employees’ contributions are usually determined by the collective agreement, depending on employees’ wages.

Healthcare

Employers provide health benefits in the event of illness or accident through group health insurance plans. Few plans provide worldwide coverage. Expats are recommended to obtain coverage of group medical plans that offer emergency evacuation services, as the country lacks medical technologies.

For more than 10 years, Groupe ASCOMA has developed proven solutions to manage healthcare expense reimbursement for employees. Our solutions meet the expectations of Ivorian companies and employees, which is access to a third-party payment system for medical services.

With the ASCOMA Health Card, companies and individuals are covered for all current expenses (optical, dentistry, pharmacy, consultations, hospitalization, etc.). Today, ASCOMA Ivory Coast’s third-party healthcare network has expanded throughout the country, providing our clients with optimal access to healthcare. The Ivory Coast Insurance Companies Association (ASACI) has issued a press release on the increase in the rates of clinics and doctors in the private sector as of July 1st, 2018. This is a unilateral decision taken by some unions of clinics and practitioners and rejected by insurers. In cases where this increase is implemented, you would have to directly pay the difference in costs. Negotiations between the parties are underway to find a solution.

Disability

Short-Term Disability

Employers provide short-term disability benefits through group personal accident insurance plans. Employees are typically entitled to a lump-sum payment. A few employers also provide annuity payments.

Long-Term Disability

Employers provide long-term disability benefits resulting from an
accident or illness through group life insurance plans. Employees are typically entitled to a lump-sum payment. A few employers also provide annuity payments.

Death Benefits

Employers provide death and funeral expense benefits through group life insurance plans. The plan provides coverage for death and absolute and definitive disability. The employers provide death benefits due to any cause in the form of a lump-sum payment or multiples of the salary. A few employers also provide annuity payments.

Accidental Death & Dismemberment

Employers provide accidental death and dismemberment benefits through group personal accident insurance plans. The plans provide worldwide coverage.

ASCOMA provided this information about employee benefits in the Ivory Coast. Should you need support with your benefits in the country, contact Asinta, and we will put you in touch with the experts at ASCOMA.

Nothing on this country page is intended to be legal, financial, or tax advice, and readers are advised to consult with their appropriate advisors regarding any legal, financial, or tax implications this information may address.

South Africa

Mandatory employee benefits in South Africa

All employers and employees must contribute an equal 1% and 1% to the UIF. As of 1 June 2021, the maximum earnings ceiling is R17 712 per month or R212 544 annually.

Holiday Pay

All workers are legally entitled to 21 days of consecutive paid holiday per year or 15 days in the case of 5-day work weeks.

Supplementary Employee Benefits in South Africa

Retirement

The government-funded old-age grant is largely insufficient, and therefore Employer-based retirement funding is highly encouraged and greatly valued by employees. When an employer sets up a fund, membership in the fund is compulsory for all employees within a specified class or category. The most popular type of fund is a defined contribution fund, inclusively priced for risk benefits, admin fees, and other costs.

Healthcare (Medical Aid & Medical Insurance)

The public healthcare system in South Africa is overburdened, under-resourced, and largely mismanaged, leaving patients exposed and at risk. Most employed South Africans therefore seek private healthcare cover, a highly valued benefit. The most valued benefit by employees. Medical Aid is a community-rated and legislated product. This is, by a large margin, the best way to get access to private healthcare. Medical Insurance is a significantly lower level of cover and is treated and priced as an insured product. Typically reserved for lower-income earners.

Life & Disability

Typically, group life insurance schemes include lump sum benefits in case of death and disability and usually amount to a multiple of each employee’s salary.

Health and Wellness Benefits

Employee Assistance Program (EAP) – services include trauma counseling, financial management, legal support, and access to trained psychologists to assist with stress and burnout.

Healthy Lifestyle and Rewards

An add-on benefit offered by some leading medical scheme providers. These plans are geared at helping members live a better, healthier, and happier life. Members earn great rewards, discounts, and cash back when they improve their health, safety, fitness, and finances. The benefit is generally offered by employers on a voluntary basis to members and paid for by the employee.

Tennant provided this information on employee benefits in South Africa. If you need support with your benefits program in the country, contact Asinta, and we will put you in touch with the experts at Tennant.

Dominican Republic

Mandatory Benefits

Employers must provide the following benefits to their employees:

Occupational risk insurance – covers any bodily injury or serious condition suffered during the time and in the workplace.
Vacations/PTO – employers have the obligation to grant every worker an annual vacation period, with pay, of 14 working days.
Pension contributory regime – includes public and private salaried workers and employers, financed by workers and employers.

Supplementary Benefits

Generally, benefits offered to employees by their employers include the following:

Health insurance (which employees most value)
Dental insurance
Life and disability insurance
Last expenses to cover funeral services incurred due to the insured person’s death.

Perks

Common perks in the Dominican Republic include the following:
Transportation allowance
Free transportation
Food
Vacation
Travel insurance
Telecommuting
Housing for expatriates

TRUST Insurance provided this information about employee benefits in the Dominican Republic. If you need support with your employee benefits in the country, contact Asinta, and we will put you in touch with the local experts at TRUST.

Nothing on this country page is intended to be legal, financial, or tax advice, and readers are advised to consult with their appropriate advisors regarding any legal, financial, or tax implications this information may address.

El Salvador

Mandatory Benefits

Employers in El Salvador must provide certain employee benefits to comply with current labor law. Meeting these requirements is essential to ensure the welfare and protection of workers.

Registration at the Salvadoran Social Security Institute (ISSS) – The employer and employee must register with the ISSS.
Presentation and payment of ISSS forms – The employer must submit monthly, through the OVISSS platform, employees’ salaries, overtime, and vacations for the respective payment of their contributions.
Registration in AFP Crecer and AFP Confia – Employers and employees must be affiliated with a pension fund administrator. Each party can choose their administrator for their contributions and savings management.
Payment of pension contributions – Employers and employees must pay contributions under the Pension Savings System Act. The contribution rate goes up to 13% of the contribution base income. Of the total, 10.3% will go to the affiliate’s individual savings account for pensions, with a contribution of 6.25% from the worker and 4.05% from the employer.
Working holidays – Employees have the right to a paid rest period after working continuously for one year in the same company or establishment. Male and female workers are entitled to a holiday period of fifteen days. During this time, they will receive the basic salary corresponding to those days, plus an additional 30%.
Aid in case of death of the worker – Employers must immediately give dependents (in the order listed in the contract) an amount equivalent to 60 days of basic salary.
Paid Time Off – El Salvador has a variety of mandatory leaves, including for sickness or common accidents, maternity, paternity, studies, bereavement, and marriage.
Pension – Employers and workers pay contributions under the Pension Savings System Act. The contribution rate is up to 13% of the contribution base income. Of the total, 10.3% goes to the affiliate’s individual savings account for pensions, with a contribution of 6.25% from the worker and 4.05% from the employer.

Supplementary Benefits

In El Salvador, many employers go beyond the benefits established by law to retain their employees and create a positive work environment. They include the following:

Medical and dental insurance – Some companies offer private health insurance to employees, providing access to health care services in addition to those offered by public institutions. The plans are personalized and cover everything from check-ups to complex procedures.
Life and disability insurance – Costs vary depending on employees’ age, medical history, and health status.
Auto insurance – Some employers pay a percentage of the premium, easing the financial burden on the employee and providing safety and peace of mind in the event of accidents.
Relocation costs
A flexible schedule or working from home
Additional vacation days
Professional development
Performance bonuses
Wellness programs
Shopping discounts

This information about employee benefits in El Salvador is provided by BeSafe, Asinta’s Partner in the country. If you need support with your employee benefits in El Salvador, contact Asinta, and we will put you in touch with the experts at BeSafe.

Nothing on this country page is intended to be legal, financial, or tax advice, and readers are advised to consult with their appropriate advisors regarding any legal, financial, or tax implications this information may address.