South Sudan is the youngest nation in Africa, with a population of 11.406 million people. It is ranked number 44 in Africa according to the nominal GDP ($3.26 billion). South Sudan practices a government-dominated mixed economy where the government controls the modern industry either through joint ventures or directly.

South Sudan’s minimum wage is 425 South Sudanese pounds per month and applies to all workers.

Employees will be paid in South Sudanese Pounds and will be placed on a local payroll (SSP). Salaries can be paid into the employee's preferred local bank account, and if necessary, our partner can assist with the setup of a local bank account. South Sudan's personal income tax system is progressive, with rates ranging from 0% to 20%. Salary taxes are deducted at the source. Income tax applies to both residents and non-residents. Non-residents will only be taxed on South Sudanese income. For tax purposes, a person is considered a resident if they live or are present in the country for 183 days or more during the tax year.

The resident individual tax rates vary depending on annual income as follows; 

0% - for SSP 0-24,000

5% for SSP 24,001- 60,000

10% for SSP 60,001-120,000

15% for SSP 120,001- 180,000

20% for SSP 180,000 and above

South Sudan's income tax rate is 0% to 20%, depending on an individual’s income.

The income tax is paid through the Pay As You Earn (PAYE) system computed using the personal income tax rates. 

Parental Leave

Female employees in South Sudan are entitled to a minimum of 90 days of paid maternity leave per pregnancy. A 14-day notice from the employee to the employer is required for the leave. In case of a miscarriage or delivery of a stillborn child, female employees receive six weeks' leave. Female employees work half days for up to 45 days to breastfeed upon returning to work. Male employees are given two weeks' leave that must commence within three days of the childbirth or immediately after the miscarriage.

Both parties can terminate a fixed-term employment contract at the end of the contract. An employer can only terminate the employment contract based on incapacity, poor performance, gross misconduct, or redundancy. A written statement explaining the reason for termination to the employee is required of the employer. Severance pay is offered to employees with six months or more of service in an agreed sum by both parties in the employment contract. There is no pay for employees dismissed summarily for gross misconduct. 

Notice Period

South Sudan notice period follows the following guidelines:  

• One week for an employee for continuous service of less than six months.
• Two weeks for an employee for continuous service of more than six months
• One month by either party for an employee in continuous service of more than a year.