Human Resources

News in the human resources sector in Madagascar: modification of the SMIC, socio-professional categories, information on the CNaPS and Inter-company organization and Human Resources Management Consulting.

Minimum hiring wage in Madagascar: a double increase in 2026

After several months of anticipation, the implementing decree has finally been published. This year, the Minimum Hiring Wage (SME) is undergoing an unprecedented change : two successive increases, with a retroactive effect that employers must take into account without delay. Key Points to Remember The...

How to Manage the final pay slip in Madagascar

If you are an employer in Madagascar, handling a final pay slip in Madagascar properly is a legal obligation. It is necessary when an employment contract ends. Whether the departure is due to resignation, dismissal, mutual agreement, end of contract, or retirement, you must issue a detailed Final...

RULES OF INTERNAL PROCEDURE AN UNDERTAKING

According to the Malagasy Labour Code, companies are obliged to draw up rules of procedure. This being so as to lay down rules and obligations as regards the discipline, organization, hygiene and safety of workers. In accordance with Article 169 of the Labour Code, “The drafting of internal...

Deductibility of staff gift expenses in Madagascar

The text on the awarding of gifts to employees in Madagascar gave us an idea of the events that could give rise to the awarding of gifts and the types of gifts to choose from. But from a tax point of view, are all the expenses related to...