Since Order A/2025/922/MTFP/CAB/SGG of 26 September 2025, every business must file its social report each year with the General Labour Inspectorate, after having it certified by an accredited firm. The deadline is short, penalties are calculated per employee, and the figures required are built up throughout the year. An explainer.
What is the social report?
It is a document drawn up by the employer that summarises the main figures on the business’s social situation for a given year. It is submitted to the General Labour Inspectorate (IGT) in the form of a declaration (Article 2 of the Order).
Which businesses are concerned?
The Order covers businesses and establishments without setting any workforce threshold: it provides for no exception based on size. Any business that employs staff should therefore expect to file a social report.
What must the social report contain?
The Order sets out the structure of the declaration (Article 2):
- the workforce of Guinean nationality, men and women;
- the workforce of foreign nationality, men and women;
- the types of contract: fixed-term and open-ended contracts;
- the number of persons with disabilities employed, by sex;
- the number of temporary employees;
- the workforce by age band: 16 to 21, 22 to 30, 31 to 40, 41 to 50, 51 to 60, 61 to 65, over 65;
- the employment situation: breakdown by category (managers, supervisors, white-collar employees, manual workers), number of hires, number of departures by reason (dismissal, retirement, resignation, death, end of contract), turnover rate, number of nationalised positions, total payroll and total overtime;
- occupational health and safety: number of workplace accidents and cases of occupational disease.
When must it be filed?
The social report for year N must be filed with the IGT no later than 31 March of year N+1 (Article 3). The social report for 2026 must therefore be filed no later than Wednesday 31 March 2027.
Who certifies it?
The social report must be certified by a firm accredited by the General Labour Inspectorate, in accordance with the conditions and procedures it lays down (Article 4).
Only accredited firms have access to the IGT’s platform for filing social reports: the declaration is therefore made through the certifying firm. The list of accredited firms is published on the IGT website (igt.gov.gn, “Cabinets habilités” section); always check that the accreditation is valid before engaging a provider.
Choose a firm with no involvement in producing the figures to be certified: the firm that runs your payroll or prepared your report is not best placed to certify it with full independence.
What does the business risk?
The Order distinguishes between two situations (Articles 5 to 7):
- Late filing, for a declaration made between 1 and 15 April inclusive: GNF 500,000 per employee.
- Failure to file, for a declaration made after 15 April, or never made: GNF 1,000,000 per employee.
The penalty is calculated per employee: for a business with 40 employees, filing on 10 April costs GNF 20,000,000, and filing after 15 April GNF 40,000,000.
Preparing the social report without spending all of March on it
The figures for the social report already exist within the business, provided they are kept up to date throughout the year:
- Workforce, nationalities, contracts, ages: the employer’s register and personnel files, updated with every arrival and departure.
- Hires and departures: monthly tracking of staff movements, with the reason for each departure.
- Total payroll: the monthly tax and social security returns; the amounts reported in the social report must remain consistent with those declared to the tax authorities and to the CNSS. See our explainer What an employee costs in Guinea.
- Overtime: a monthly record, to be reconciled with payslips.
- Workplace accidents and occupational diseases: a register kept up to date as events occur, with the corresponding accident declarations.
- Persons with disabilities, temporary workers, nationalised positions: named lists kept up to date.
GHR best practice
- Appoint someone responsible for the social report and set an internal timetable from January.
- Finalise the year’s figures by the end of February at the latest, to give the firm time to certify them.
- Engage a firm accredited by the IGT, after checking its accreditation.
- Check consistency between the social report, payroll and tax and social security returns.
- File before 31 March: from 1 April, each employee costs GNF 500,000 in penalties.
- Keep the certified social report and proof of its filing.
GHR is one of the firms accredited by the General Labour Inspectorate to certify the social report.
