Sierra Leone Salary PAYE & NASSIT Calculator 🇸🇱
Compute your take-home pay, Pay-As-You-Earn (PAYE) income tax with the National Revenue Authority (NRA), and NASSIT social security contributions in New Leones (SLE).
1 New Leone (SLE) = 1,000 Old Leones (SLL). Minimum wage = SLE 800
Exempt allowances reimbursed for business expenses
Mandatory for all formal employees under NASSIT Act 2001
Staff cooperative, union dues, or company advance repayments
Equivalent to Le 0 in Old Leones (SLL)
Sierra Leone PAYE Tax & NASSIT Regulations
NRA PAYE Monthly Tax Bands (Finance Act)
The National Revenue Authority (NRA) taxes taxable employment income (Gross salary minus the 5% NASSIT deduction) across progressive brackets:
- First SLE 600 : Nil (0% Tax-Free Threshold)
- Next SLE 600 (SLE 601 to 1,200) : 15%
- Next SLE 600 (SLE 1,201 to 1,800) : 20%
- Next SLE 600 (SLE 1,801 to 2,400) : 25%
- Above SLE 2,400 : 30%
NASSIT Pension Contributions
Established under the National Social Security and Insurance Trust Act 2001:
- Employee Share : 5% of gross earnings, deducted at source and fully exempt from PAYE income tax.
- Employer Share : 10% of gross basic earnings.
- Total Contribution : 15% remitted to NASSIT monthly on or before the 15th day of the following month.
📊 National Revenue Authority (NRA) & NASSIT Statutory Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (SLE) |
|---|---|
| Primary Net / Statutory Payable Amount | NLe 0.00 |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Sierra Leone National Revenue Authority (NRA) & NASSIT Lead Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.