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Sierra Leone Social Contributions Guide 2026

Sierra Leone's social security system is administered by the National Social Security and Insurance Trust (NASSIT). Contributions are 5% from the employee and 10% from the employer of pensionable earnings. The system provides retirement, invalidity, and survivor benefits. The standard retirement age is 60.

Overview — NASSIT

The National Social Security and Insurance Trust (NASSIT) administers the contributory social security scheme in Sierra Leone. Established under the NASSIT Act, the scheme provides retirement, invalidity, and survivor benefits to contributors. All employees in both the public and private sectors are required to contribute. The scheme is a defined-benefit system where benefits are calculated based on years of contribution and average earnings.

Contribution Rates — Employee & Employer

The total NASSIT contribution rate is 15% of pensionable earnings:

  • Employee contribution — 5% of pensionable earnings
  • Employer contribution — 10% of pensionable earnings
  • Total — 15% of pensionable earnings

Contributions are deducted at source by employers and remitted to NASSIT monthly. The pensionable earnings may be subject to a ceiling as determined by NASSIT.

Benefits

NASSIT provides the following benefits:

  • Retirement pension — monthly pension for life upon retirement at age 60 (or earlier with reduced benefits)
  • Invalidity pension — for contributors who become permanently incapacitated
  • Survivor benefits — paid to dependants upon the death of a contributor
  • Lump sum — if the contributor does not qualify for a monthly pension

To qualify for a full retirement pension, a worker must have contributed for a minimum number of years.

FAQs

Can I withdraw my NASSIT contributions before retirement?

Generally, no. NASSIT contributions are locked until retirement age except in cases of permanent disability or emigration from Sierra Leone.

What happens to my pension if I change jobs?

NASSIT contributions are portable between jobs. Your contributions continue regardless of employer changes.

Are self-employed individuals required to contribute?

Self-employed individuals are not required by law to contribute to NASSIT but may do so voluntarily.

Disclaimer

This guide provides general information about Sierra Leone social security contributions for the 2026 tax year. Contribution rates and benefits may change. Always consult with NASSIT or a qualified Sierra Leone financial advisor for advice specific to your situation. InvestmentKit does not provide tax or pension advice.