Minimum wage Senegal 2026: SMIG amount and rules

The minimum wage Senegal, known as the SMIG (salaire minimum interprofessionnel garanti), is set at 370.526 FCFA gross per hour for occupations under the 40-hour statutory working week, or 64,223 FCFA gross per month for 173.33 hours. This rate comes from decree n° 2023-1710 of 7 August 2023, published in Official Journal n° 7653 of 19 August 2023 and in force since 1 July 2023; we found no more recent decree as of late October 2026. The guaranteed agricultural minimum wage (SMAG) is 236.865 FCFA per hour. Here is how these amounts are calculated, what counts towards the minimum and what is left as net pay.

The minimum wage Senegal amount in 2026

The 2023 decree repeals decree n° 2019-103 of 16 January 2019, which set the previous minimums. The monthly amounts in the table are calculations: the decree only sets hourly rates.

How the monthly minimum wage Senegal is calculated

The statutory working week is 40 hours (art. 241 of the 2026 Labour Code). Over a 52-week year, that gives 2,080 hours, or 173.33 hours a month. Hence: 370.526 × 173.33 = 64,223 FCFA gross. For agriculture, the Code uses 2,304 hours a year, spread across the seasons by ministerial order; the monthly minimum therefore depends on the hours actually scheduled.

The SMIG is an hourly minimum: a part-time employee may earn less than 64,223 FCFA a month, provided the hourly rate meets the minimum. Part-time pay is proportional to that of a full-time employee in an equivalent job (art. 243).

What counts, or not, towards the minimum wage Senegal

Where the employer provides the daily food ration, it may deduct at most twice the SMAG hourly rate per working day, i.e. 473.73 FCFA, or once that rate for a single meal, i.e. 236.865 FCFA (art. 4 of the decree).

Minimum wage Senegal and the new Labour Code

Law n° 2026-18 of 3 September 2026 on the Labour Code, published in Official Journal n° 7931 of 17 September 2026, sets no amount but organises the system:

• Set by decree: the guaranteed inter-professional minimum wages are fixed by decree (art. 195). Where there is no collective agreement, ministerial orders set occupational categories and their minimum wages.
• Existing implementing texts remain in force where they do not conflict with the new Code (art. 461): the 2023 decree therefore remains the reference.
• Role of the National Advisory Council for Labour and Social Security, which studies the factors underlying the minimum wage, such as the subsistence minimum and the economic situation (art. 54).
• Piecework lasting more than fifteen days: advances of at least 90% of the minimum wage every fortnight (art. 199).
• Court threshold: the labour court rules without appeal up to ten times the monthly SMIG (art. 420), or about 642,230 FCFA.

SMIG and collective agreement minimums

The SMIG is a national floor. Collective agreement pay scales set minimum wages by category, at least equal to the SMIG and often higher. The seniority bonus under the CCNI (national inter-professional collective agreement) is calculated on the category minimum, not on the SMIG; the night meal allowance, on the other hand, is set at three times the SMIG for at least six hours of night work (art. 53 of the CCNI), or about 1,112 FCFA if the hourly rate is used. In practice, always check the employee’s category in the applicable agreement before relying on the SMIG alone.

What net pay does an employee on the minimum wage Senegal receive?

Illustration for a full-time, non-managerial, single employee, with an assumed employee IPM contribution of 3% (IPM: the company health insurance institution):

These figures are rounded and depend on the IPM rate actually applied in the company, so treat them as an order of magnitude rather than as a payslip. On the employer side, add about 14,289 FCFA of charges (IPRES 8.4%, CSS social security fund on 63,000 FCFA, IPM, 3% CFCE flat-rate employer contribution): a job at the SMIG costs about 78,512 FCFA a month. The line-by-line detail is in our guides to net salary calculation and social security contributions in Senegal. The SMIG is also the floor for the CSS contribution base.

Common minimum wage Senegal mistakes

• Using an outdated amount: figures from before July 2023 still circulate on many websites.
• Counting overtime or a transport allowance to reach the minimum: the decree excludes them.
• Reasoning monthly for a part-timer instead of checking the hourly rate.
• Applying the SMIG to an agricultural worker, or the SMAG to a non-agricultural job.
• Forgetting the agreement pay scale: paying the SMIG to an employee whose category has a higher minimum leads to back pay.
• Deducting too much for the food ration: the deduction is capped at twice the SMAG hourly rate per day.

Special cases

• Performance-based pay: it must give a worker of average ability pay at least equal to that of an employee paid by time for similar work (art. 196).
• Day and casual workers: an 8-hour day is paid at least 2,964 FCFA gross. Employees paid by the hour or the day are paid at least every fifteen days, and casual workers, hired for no more than six consecutive working days, at the end of their work (art. 199).
• Social contributions: according to CLEISS, the CSS cannot calculate contributions on a base below the SMIG; since its monthly ceiling (63,000 FCFA) is already below the monthly SMIG, a full-time employee’s contribution is the same from the SMIG to the highest salaries.
• Termination of the contract: at the SMIG as above it, severance follows the collective agreement scale; see our guide to severance pay in Senegal.
• Increases: a new decree applies from the effective date it sets, sometimes earlier than its publication, as in 2023; plan for back pay on the payslip.

Tracking the minimum without back-pay risk

An increase affects employees paid the minimum, but also pay scales, the CSS contribution floor and the night meal allowance. Socium’s payroll software for Senegal applies the current minimum wage Senegal as a blocking check and recalculates back pay from the effective date. To estimate the cost of a hire at the minimum, use Socium’s payroll simulators, and to choose a tool, see our guide to payroll software in Senegal.

Frequently asked questions

What is the minimum wage Senegal in 2026?

370.526 FCFA gross per hour, or 64,223 FCFA gross per month for a 40-hour week, under decree n° 2023-1710, applicable since 1 July 2023.

Is the minimum wage Senegal gross or net?

Gross. After IPRES, IPM and TRIMF, an employee on the SMIG takes home about 58,400 FCFA in our example; no income tax is due.

What is the difference between the SMIG and the SMAG?

The SMIG covers occupations under the 40-hour week; the SMAG, at 236.865 FCFA per hour, covers agricultural and related businesses.

Did the new Labour Code raise the minimum wage Senegal?

No. It provides that the SMIG is set by decree; the amount remains that of the 2023 decree until a new text is published.

Key takeaways

• Minimum wage Senegal: 370.526 FCFA per hour, 64,223 FCFA a month on 40 hours; SMAG: 236.865 FCFA per hour.
• Benefits in kind are included; overtime and expenses are excluded.
• The minimum is checked per hour, and collective agreement scales may be higher.
• At the SMIG, income tax is nil and net pay is close to 58,400 FCFA.

Official text: Official Journal n° 7653 of 19 August 2023, decree n° 2023-1710.