The Gambia Annual Leave & Encashment Calculator
Official statutory calculation under Section 54 of The Gambia Labour Act 2007. Compute annual leave accruals (21 to 28 working days), statutory daily wage divisors, unused vacation encashment, and annual leave allowances in Gambian Dalasi (GMD / D).
Compensation & Service Schedule
Excludes discretionary bonuses and transport allowances.
For 21.0 Accrued Unused Working Days
• Public Holidays Exclusion: Gazetted public holidays and scheduled weekend rest days occurring during leave do not count against the 21 or 28 days quota.
• Sick Leave Segregation: If an employee falls ill during annual leave and produces a registered medical certificate, the period is converted to paid sick leave.
Statutory Leave Entitlements & Buyout Matrix (Labour Act 2007)
| Seniority Category | Annual Leave Quota | Monthly Accrual | Cash Payout Basis | Qualifying Condition |
|---|---|---|---|---|
| < 5 Years Service | 21 Working Days | 1.75 Days / month | Daily wage × Unused Days | Minimum 12 months service |
| 5 Years & Above | 28 Working Days | 2.33 Days / month | Daily wage × Unused Days | Continuous seniority |
| Senior Staff / CBA | 30 Working Days | 2.50 Days / month | Daily wage × Unused Days | Banking / Institutional CBA |
| Pro-Rata Departure | Accrued Months Fraction | Per service tier | 100% Terminal Settlement | Upon contract termination |
Frequently Asked Questions (FAQ) - Annual Leave in The Gambia
What is the statutory annual leave entitlement in The Gambia?
Under Section 54 of The Gambia Labour Act 2007, an employee is entitled to a minimum of 21 consecutive working days of paid annual leave per year for up to 5 years of continuous service, increasing to 28 working days for 5 or more years of service.
How is the statutory daily wage calculated for leave encashment?
For monthly-paid workers on a standard 5-day workweek, the daily wage divisor is 22 working days (Monthly Basic Salary ÷ 22). For 6-day workweek schedules, a divisor of 26 is applied.
Is leave encashment mandatory upon employment separation in The Gambia?
Yes. Upon termination, dismissal, or resignation, an employer is legally obligated to pay cash compensation for all accumulated, untaken annual leave pro-rated to the exact date of separation.
Can an employer replace annual vacation with cash during active employment?
Under the Labour Act 2007, the statutory leave period is intended for physical recuperation. Replacing mandatory minimum leave with cash during continuous active service is prohibited, except upon contract expiration or final separation.
Is annual leave pay subject to GRA PAYE tax and SSHFC deductions?
Regular paid leave is treated as normal basic salary and subject to standard GRA PAYE tax withholding and SSHFC pension contributions. Lump-sum terminal encashment is taxed under terminal benefits rules.
Engr. Muhammad Shahzad
Verified Technical AuthorPrincipal Civil & Systems Software Engineer specializing in West African statutory labor models, computational payroll algorithms, and ECOWAS legal frameworks.
📊 Gambia Revenue Authority (GRA) & SSHFC Pension Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (GMD) |
|---|---|
| Primary Net / Statutory Payable Amount | D 0.00 |