Pay Equity Niger

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Basic Summary

Niger’s legal framework prohibits discrimination in pay and affirms equal remuneration for men and women for the same work or work of equal value. While there is currently no mandatory pay-gap publication or government-led statistical reporting for private employers, the Labour Code requires employers to ensure non-discriminatory pay practices and empowers the Labour Inspectorate to audit and order corrective measures, including back pay.

For Total Rewards and Payroll professionals, practical compliance hinges on correctly defining “work of equal value,” capturing Niger-specific remuneration elements (notably fixed allowances and in-kind benefits), standardizing data, and performing robust internal pay equity analyses. International frameworks—especially ILO Conventions 100 and 111, both ratified by Niger—provide authoritative guidance on equal remuneration and non-discrimination principles.

Summary

Niger’s Labour Code establishes equal pay for equal work and for work of equal value across the public and private sectors. The concept of “equal value” requires comparing roles based on skill, effort, responsibility, and working conditions, not merely job titles. Compensation components commonly used in Niger—including base salary, fixed allowances (housing, transport, hardship), premiums (night, weekend, field), overtime, commissions/bonuses, and certain in-kind benefits—must be evaluated holistically to detect unexplained differentials linked to protected characteristics (particularly sex).

There is no statutory requirement to publish pay-gap statistics or file pay equity reports with the state. However, employers remain liable for discriminatory pay practices, and the Labour Inspectorate can order remediation. Proactive internal analyses aligned with ILO standards are standard practice: annual or semi-annual cycles, with prompt remediation when significant unexplained gaps are identified. Documentation—job evaluation, objective pay criteria, and thorough records—underpins the employer’s burden of proof in disputes.

Legal Framework

• Constitution (2010) (Seventh Republic): Guarantees equality before the law and prohibits discrimination, including on the basis of sex.
• Labour Code of Niger (commonly referenced as Loi n° 2012-45 du 25 septembre 2012 portant Code du Travail):
  • Prohibits discrimination in employment and occupation.
  • Requires equal remuneration for equal work and for work of equal value.
  • Recognizes collective bargaining agreements (CBAs) that may set sectoral/classification pay scales and allowances, which must be applied without discrimination.
• International Instruments
  • ILO Convention No. 100 (1951) on Equal Remuneration: Ratified by Niger; requires equal remuneration for men and women for work of equal value, defining remuneration to include ordinary, basic, or minimum wage/salary and any additional emoluments paid directly or indirectly.
  • ILO Convention No. 111 (1958) on Discrimination (Employment and Occupation): Ratified by Niger; prohibits discrimination in employment conditions, including pay.
  • CEDAW (UN Convention on the Elimination of All Forms of Discrimination against Women): Ratified; supports equal pay principles.
  • African Charter on Human and Peoples’ Rights and the Maputo Protocol: Regional human rights instruments endorsing non-discrimination and gender equality.
• Regulatory bodies
  • Ministry responsible for Labour and the Labour Inspectorate (Inspection du Travail): Oversight, inspections, and enforcement authority.
  • Judicial authorities competent for labour disputes: Adjudicate pay discrimination claims, award remedies (including back pay and damages).
  • Data Protection Authority (established under personal data law): Oversight of employment data processing.
• Penalties for non-compliance
  • Administrative orders to rectify discriminatory pay practices, with timelines for compliance.
  • Back pay and equalization payments; potential damages for harm suffered.
  • Administrative fines and, for serious or repeated breaches, potential criminal liability as provided by the Labour Code and related regulations.
• Recent updates / pending changes
  • No Niger-specific statutory pay transparency or mandatory gender pay-gap reporting regime in force as of this guide.
  • Regional and international momentum (e.g., ILO guidance; multinational group policies influenced by EU pay transparency norms) is prompting more employers to adopt internal pay equity analytics and enhanced transparency practices.

Detailed Data Requirements

Field/Data	Description
Employee unique ID	Pseudonymized identifier used for analysis; avoid using national ID numbers to reduce privacy risk.
Legal entity and employing country	Identify the Niger employing entity; note cross-border secondments/expatriate arrangements.
Work location	City/region, site type (head office, plant, field, mining, remote). Location drives hardship and transport allowances.
Job title	Local title used in Niger payroll/HRIS.
Global job title / family	Harmonized title/family for grouping across countries; supports “equal value” comparisons.
Job grade / level	Internal grade/band; include pay range minimum/mid/max in force during period.
Job evaluation points / factors	If available (e.g., point-factor system capturing skill, effort, responsibility, conditions). Essential to operationalize “work of equal value.”
Employment type	Indefinite (CDI), fixed-term (CDD), apprentice, seasonal/temporary, part-time. Identify agency workers separately (usually excluded).
Contracted hours per week	Contractual hours; specify employer’s full-time standard (often 40 hours/week in Niger unless CBA/contract states otherwise).
FTE factor	Contracted hours divided by full-time standard; calculate to 4 decimals.
Hire date and time-in-job	Company tenure and time in current role; key control variables.
Sex/gender	Male, female (and, if collected and lawful, other/prefer not to say). For analysis aligned to law/ILO C100, binary sex is commonly used; document classification source.
Date of birth / age	For age-based controls; use cautiously to avoid age discrimination in decisions.
Nationality	For expatriates/local distinctions and permit impacts; never a justification for unequal pay unless objectively required by law (e.g., expatriate packages).
Disability status (if lawfully collected)	Special protections exist; treat as sensitive data and only use in de-identified aggregate for monitoring equality.
Education level	Highest degree attained; validated certifications relevant to job requirements.
Years of relevant experience	Pre-hire + internal experience in similar roles; define methodology consistently.
Performance rating	Most recent and prior-period ratings; use normalized scales; document calibration process.
Base salary	Monthly gross base in XOF; store per-pay-period and annualized figures; note effective dates for changes.
Pay frequency	Monthly is standard; record any 13th month/end-of-year bonus obligations per CBA/company policy.
Guaranteed allowances	Housing, transport, hardship/remote site, meal, communication (phone/internet), tool/uniform, representation; include amounts and frequency if regular and non-discretionary.
Premiums	Night, weekend, holiday, shift differentials; percent or fixed amount; hours covered and rates.
Overtime	Overtime hours and pay; separately capture mandatory statutory overtime and voluntary overtime; include multiplier rules applicable under CBA/contract.
Variable pay	Sales commissions, production bonuses, annual incentives, profit-sharing; store earned/paid amounts and performance period.
Long-term incentives (LTI)	Equity awards (options/RSUs), cash LTI; record grant date, grant-date fair value (IFRS 2 or plan methodology), vesting schedule, and annualized recognition.
In-kind benefits	Employer-provided housing, vehicle, driver, fuel, meals; use fair market value (FMV) or payroll valuation for inclusion if provided regularly as part of remuneration.
Employer social contributions	Employer CNSS and other statutory contributions; typically excluded from direct remuneration analysis but may be included in Total Employment Cost (TEC) studies; document treatment.
Employee statutory deductions	Employee contributions/taxes; excluded from pay equity calculations; do not compare net pay.
Leave pay	Paid annual leave, maternity, paternity leave pay; include as part of regular remuneration for the period analyzed.
One-off payments	Sign-on, retention, severance; classify and exclude from recurring comp gap analysis unless analyzing specific events; document rationale.
Business expense reimbursements	Travel per diems, lodging, mileage; exclude from remuneration; maintain audit trail.
CBA coverage	Applicable sectoral/company CBA; pay scales, allowances, and classification rules in force.
Market data linkage	External market reference (survey job match, percentile) if used to justify pay; store sources and publication date.
Protected characteristics (for compliance monitoring)	Sex, pregnancy/maternity status, marital status, religion, political opinion, ethnic origin, disability, trade union membership; do not use as pay determinants; store only if lawful and necessary for diversity monitoring with safeguards.
Exclusion flags	Contractors/agency workers, interns/trainees, apprentices (if analyzed separately), employees with <3 months service, employees on unpaid leave for full period; document exclusion logic.

Step-by-Step Calculation Methodology

1. Data Standardization: Complete description of standardization procedures and requirements## Define the analysis period as a clean 12-month window (e.g., prior fiscal year) to capture seasonality in allowances, premiums, and variable pay. Align all amounts to that period.
   1. Convert all pay components to gross amounts in XOF. For multi-currency groups, use monthly average central bank exchange rates for the earning month; disclose source and FX date conventions. Maintain a separate management view in group currency but test gaps in local currency.
   2. Normalize component taxability and inclusion rules: include base, guaranteed allowances, premiums, overtime, variable pay earned for the period, regular in-kind benefits at FMV, and annualized LTIs; exclude true reimbursements and non-regular one-offs (document all inclusions/exclusions).
   3. Clean data: remove duplicates; reconcile HRIS and payroll; ensure effective-dated records correctly reflect pay changes. Winsorize extreme outliers at the 1st/99th percentile or justify exclusions individually with documented anomalies.
   4. Standardize categorical fields (e.g., job family, grade, location) to a controlled vocabulary. Normalize performance ratings across scales through z-scores or percentile ranks if multiple schemas exist. Ensure job evaluation points are on a single, documented scale.
2. FTE Adjustments: Detailed methodology for full-time equivalent calculations## Establish the employer’s full-time standard hours (commonly 40 per week in Niger unless CBA or contract specifies otherwise). Store this reference per entity/CBA.
   1. Compute FTE = Contracted Hours per Week / Full-Time Standard Hours, rounded to 4 decimals. For variable schedules, use average scheduled hours during the analysis period.
   2. Annualize base salary and fixed allowances to 1.0 FTE for comparability, then compute both unadjusted (actual paid) and FTE-normalized figures. Use FTE-normalized figures for equity testing; retain unadjusted for reconciliation.
   3. Pro-rate allowances and variable pay for partial-year service. For LTIs, annualize grant-date fair value over the vesting period (straight-line) and include the 12-month recognition amount; alternatively, include realized value for the period, but apply consistently across the population.
3. Total Compensation Calculations: Comprehensive formulas and calculation methods## Define Total Cash Compensation (TCC12) = Annualized Base + Guaranteed Allowances + Premiums + Overtime + Variable Pay (earned for period).
   1. Define Regular In-Kind Value (IK12) = FMV of recurring in-kind benefits (housing, vehicle, meals), using payroll valuation or reasonable FMV methodology consistent with tax/social security treatment.
   2. Define LTI12 = Annualized LTI value recognized for the period (e.g., grant-date fair value / vesting years), or realized value consistently applied; disclose approach.
   3. Define Total Direct Compensation (TDC12) = TCC12 + IK12 + LTI12. Where relevant, also compute Total Employment Cost (TEC12) = TDC12 + Employer Social Contributions (if analyzing cost-based equity). Use TDC12 for equity comparisons unless a CBA mandates a narrower base.
   4. Incorporate any 13th-month or end-of-year payments if mandated by CBA/company policy; treat as part of base/guaranteed compensation for the period.
   5. Validate distributions: compute mean, median, standard deviation, and quartiles of TDC12, by sex and overall, to detect structural issues prior to modeling.
4. Comparison Group Formation: Methods for creating appropriate comparison groups## Primary grouping is by “work of equal value” using job evaluation factors (skill, effort, responsibility, conditions). Where formal job evaluation exists, cluster jobs within bands of point ranges (e.g., ±10% of points) and same job family.
   1. Secondary criteria: grade/level, function, and location (same city/region and hardship classification). Keep groups sufficiently granular to reflect actual work content but large enough for statistical power (recommended n≥20 per comparison; minimum n≥10 for directional review).
   2. Where groups are too small, aggregate to next broader level (e.g., combine adjacent grades with demonstrated comparable content) or use pooled regression models with job-level fixed effects.
   3. Exclude contractors/agency workers and interns unless being analyzed in distinct cohorts subject to the same pay determination rules.
5. Statistical Testing: Required statistical methods and thresholds## Compute unadjusted gaps for each comparison group: Mean Gap (%) = (Mean(TDC12_women) − Mean(TDC12_men)) / Mean(TDC12_men). Also compute Median Gap (%) and representation by pay quartiles.
   1. Run OLS regression on log-transformed TDC12: ln(TDC12_i) = β0 + β1·Female_i + β2·Tenure_i + β3·TimeInJob_i + β4·Education_i + β5·Experience_i + β6·Performance_i + β7·Grade_i + β8·JobFamilyFE + β9·LocationFE + ε_i. Use robust standard errors and fixed effects where appropriate. Interpret β1 as the adjusted gender pay gap (approximate percentage).
   2. For small groups (n<30), perform Welch’s t-test on TDC12 and complement with non-parametric tests (Mann–Whitney U). Use bootstrap confidence intervals for robustness.
   3. Apply significance threshold p<0.05; flag practically significant gaps where |gap| ≥ 5% even if p≥0.05 in small samples. Escalate remediation at |gap| ≥ 10% with statistical significance.
   4. Address multiple comparisons with false discovery rate controls (e.g., Benjamini–Hochberg) when testing many groups.
6. Gap Analysis: Final analysis procedures and interpretation## Triangulate unadjusted and adjusted results; investigate groups with significant negative gaps for women (or other protected groups where lawful to analyze). Review individual outliers within groups, emphasizing like-for-like comparisons.
   1. Validate that included covariates are legitimate factors under Nigerien law and ILO guidance (e.g., performance, skills, experience) and not proxies for protected characteristics. Re-run models excluding questionable factors to test sensitivity.
   2. Produce a remediation list: each affected employee’s current TDC12, target TDC12, required adjustment, justification category, and effective date. Calculate budget impact and sequence corrections to meet compliance and internal equity principles.

Justifiable Differences

• Legally and defensibly justifiable pay differences
  • Job-related qualifications and skills: Documented education, certifications, licenses, language skills strictly required for the role.
  • Relevant experience and tenure: Years of relevant pre- and post-hire experience and time-in-job that materially affect proficiency and output.
  • Performance and merit: Consistently applied, calibrated performance ratings linked to defined outcomes; maintain evidence (appraisals, KPIs).
  • Job content and responsibilities: Different scope, complexity, supervisory responsibility, or accountability supported by job evaluation or grade differences.
  • Working conditions and schedules: Night/weekend/holiday shifts, hazardous or remote field work, and hardship postings; supported by premiums/allowances defined in policy or CBA.
  • Geographic differentials: Cost-of-labor/hardship differentials between locations, defined in a published internal policy or CBA and applied uniformly.
  • Market scarcity: Demonstrated external market premiums for hard-to-fill roles; support with contemporaneous market survey data and documented recruitment outcomes.
  • Collective bargaining terms: Pay scales, step systems, and allowances set by applicable CBA, applied consistently without discriminatory exceptions.
• Non-justifiable reasons (explicitly impermissible)
  • Sex/gender, pregnancy or maternity, marital/family status, religion, ethnic origin, disability, political opinion, union membership/activities, or other protected characteristics.
  • Salary history and prior employer pay as a sole or primary basis for setting current pay.
  • Negotiation prowess alone, or threats to resign without a genuine, documented market-based counteroffer applied consistently via policy.
  • Manager preference, subjective “fit,” or unverifiable “potential.”
  • Nationality per se (beyond objectively justified expatriate terms tied to relocation and temporary international assignment policies).
• Burden of proof and documentation
  • The employer bears the burden to demonstrate that pay differences are based on objective, job-related criteria and not tainted by discrimination.
  • Maintain auditable records: job descriptions, job evaluation, pay ranges, performance documentation, market data, CBA clauses, and written rationale for exceptions.

Reporting Requirements

• Government submissions: No statutory requirement to submit gender pay-gap reports or pay equity analyses to the government as of this guide.
• Internal reporting: Maintain internal pay equity dashboards and annual analysis reports for executive review and, where applicable, for consultation with employee representatives.
• Employee disclosure:
  • Provide clear itemized payslips showing base pay and each allowance/premium as required under general payroll rules.
  • Upon request, provide the employee with an explanation of the criteria used to set their pay and information on applicable pay ranges for their role or grade, consistent with data protection and confidentiality obligations.
• Trade union/employee representative consultation: Where staff delegates or unions exist, share relevant aggregated pay information in consultations on classification and remuneration structures, honoring CBA terms and privacy constraints.
• Public disclosure: No general public disclosure mandate for private employers. Public bodies may have separate transparency obligations under public sector frameworks.
• Timelines and deadlines: None mandated for pay equity publications. Respond promptly to Labour Inspectorate information requests within specified time limits indicated in inspection notices.

Example Employee Statement

Dear [Employee Name],

We are committed to providing equal remuneration for the same work and for work of equal value, consistent with Niger’s Labour Code and international standards.

Your current role is classified as [Job Title / Grade], which is part of the [Job Family] job family. Pay for this role is determined using objective criteria, including:

• The responsibilities and requirements of the role (as defined in the job description and job evaluation).
• Relevant experience, qualifications, and performance.
• Applicable allowances or premiums for working conditions (for example, night/shift, field, or hardship), as defined by company policy and, where applicable, collective agreements.

For your current position, the standard pay range effective [Date] is XOF [Range Min] to XOF [Range Max] on a [monthly/annual] basis, excluding variable pay and allowances. Your current base pay is XOF [Amount], with the following applicable allowances/premiums: [List with XOF amounts]. Any variable pay (for example, bonus or commission) is determined by the applicable plan rules and your performance outcomes.

We do not make pay decisions based on sex, pregnancy/maternity, marital status, disability, religion, or any other protected characteristic. If you have questions about how your pay was determined or would like to discuss your position within the pay range, please contact [HR Contact/Compensation Team]. To protect privacy, we do not disclose other employees’ personal pay information.

Sincerely, [Authorized HR Representative] [Title] [Date]

Remediation Framework

• Trigger and scope
  • Initiate remediation when adjusted group-level gaps ≥ 5% (directional review) or ≥ 10% with statistical significance, or when individual outliers lack objective justification.
  • Prioritize corrections for legally protected groups adversely impacted, beginning with the largest and most material gaps.
• Investigation
  • Confirm grouping, data accuracy, and covariate legitimacy. Reassess job evaluation, grade placement, and performance calibration.
  • Review documentation for each flagged case; seek objective evidence (e.g., verified qualifications, market data).
• Correction actions
  • Primary remedy is upward pay adjustment of underpaid employees to eliminate the unexplained component. Avoid reducing pay of others; downward adjustments risk legal non-compliance and employee relations issues.
  • Harmonize allowances and premiums where inconsistencies exist; update written policies to ensure uniform application.
  • Where market misalignment is a driver, update ranges using current survey data and re-slot employees consistently.
• Timelines
  • Implement approved adjustments in the next practicable payroll cycle (typically within 30–60 days). For large-scale changes, phase within a defined window (e.g., within the current fiscal year) while ensuring no continued discrimination.
• Retroactive pay
  • Where required by law or agreed as part of corrective action, provide back pay to compensate for identified underpayment during the analysis period. The look-back period should respect applicable limitation periods for wage claims; seek local counsel on prescription rules.
• Communication
  • Provide individualized written notices explaining adjustments without implying fault; reiterate equal pay commitment and the objective criteria used.
• Governance and documentation
  • Record the decision rationale, approvals, and effective dates. Update job descriptions, evaluation records, and pay range documents.
  • Train managers on lawful pay decisions and interview/offer practices (avoid salary history reliance; use structured pay guidelines).
• Monitoring
  • Re-run targeted analyses post-remediation and conduct full-cycle analyses at least annually. Track hiring, promotion, and retention impacts to prevent regression.
• Appeals
  • Provide an internal appeal pathway (HR/Total Rewards, then Ethics/Compliance). Time-bound reviews (e.g., decision within 30 calendar days) with written responses.

Compliance Calendar

• Q1: Refresh job descriptions and evaluation; update market data and pay ranges; plan annual equity analysis scope and data extracts.
• Q2: Execute data standardization; run unadjusted and adjusted analyses; validate with HRBPs and business leaders; draft remediation proposals and budget.
• Q3: Implement approved pay adjustments; update policies on allowances/premiums; train managers; conduct focused follow-up tests.
• Q4: Year-end reconciliation; document outcomes and governance records; prepare next-year improvements (data quality, methodology); align with CBA cycles where relevant.
• Ad hoc: Respond to Labour Inspectorate inquiries within notice timelines; conduct targeted reviews after major reorganizations, acquisitions, or CBA updates.

GDPR and Data Management

• Niger’s personal data regime (notably the 2017 personal data protection law) requires a lawful basis for processing employee data, purpose limitation, and minimization. For pay equity analytics, rely on legitimate interests of the employer in ensuring compliance and equal treatment, documented through a balancing test, and supplement with transparency notices to employees.
• Sensitive data (for example, health, disability, union membership) receives heightened protection. Only collect if strictly necessary and lawful for diversity monitoring or workplace accommodation, with restricted access and stronger safeguards; prefer aggregated or de-identified analysis where feasible.
• Provide clear privacy notices explaining the purposes of compensation analytics, data categories, recipients, retention periods, and employees’ rights (access, rectification, objection, and where applicable, deletion).
• Implement robust security: role-based access, encryption at rest and in transit, audit logs, and segregation between HRIS (source of truth) and analytics environments. Pseudonymize identifiers in analysis datasets.
• Retain analysis datasets only as long as necessary for the stated compliance purpose and in line with legal retention rules for payroll and employment records. Securely dispose of or archive data when no longer needed.
• For cross-border transfers (e.g., analysis on regional servers or by a parent company), ensure appropriate transfer mechanisms under Niger’s data transfer rules, such as authorization by the data protection authority or adequate safeguards in data transfer agreements. Avoid storing identifiable data in jurisdictions without adequate protection absent proper safeguards.
• When operating under multinational governance, align Niger processing with global privacy standards (for example, GDPR principles) as a high-water mark, without diminishing protections required under Niger law.
• Maintain a Record of Processing Activities for compensation analytics and assess privacy risks through a documented impact assessment, especially where large-scale processing of sensitive attributes may occur.

Useful Resources

• Labour Code of Niger (Loi n° 2012-45 du 25 septembre 2012 portant Code du Travail): Official text available via the Government’s official publications and the ILO NATLEX database (Niger country page): https://www.ilo.org/dyn/natlex/natlex4.countrySubjects?p_lang=en&p_country=NER
• ILO Convention No. 100 (Equal Remuneration) and No. 111 (Discrimination): Ratification details and guidance via ILO NORMLEX: https://www.ilo.org/dyn/normlex/en/
• Ministry responsible for Labour (République du Niger): Access via the Government of Niger portal and navigate to the labour ministry section for contacts and Labour Inspectorate information: https://www.gouv.ne
• Labour Inspectorate (Inspection du Travail): Contact details and procedures are available through the labour ministry pages of the government portal; use for complaints, inspections, and guidance.
• Institut National de la Statistique (INS Niger): Labour market and gender statistics supporting contextual analysis: https://ins.ne
• Data Protection Authority (Autorité compétente pour la protection des données à caractère personnel): Refer to the Government of Niger portal for contact and regulatory guidance on employment data processing: https://www.gouv.ne
• ILO Equal Pay Resources (practical guidance on “work of equal value” and pay equity methodologies): https://www.ilo.org/global/topics/equality-and-discrimination/lang--en/index.htm
• Note on submissions: As of this guide, Niger does not operate an online portal for pay equity or gender pay-gap report submissions; employers respond directly to Labour Inspectorate requests and consult with employee representatives as applicable.

Important Disclaimer: This guide is based on information available as of August 2025 and is subject to change. The content provided does not constitute legal advice and is for informational purposes only. Total Rewards professionals should seek qualified legal counsel and local employment law expertise before making decisions or taking actions based on this guidance. Laws and regulations vary by jurisdiction and can change frequently. Always consult with local legal experts and relevant government agencies for the most current requirements.