KENYA

Through our local unit Career Options Africa (Kenya) Ltd, we offer the following services in Kenya:

1.       Human Resource Outsourcing services which include;

a.        Employer of Records (EOR)

b.       Professional Employer Organization (PEO)

c.       Labour Management

2.       Recruitment services which include;

i.                     Executive Search

ii.                   Headhunting

iii.                 Staff recruitment

We are registered with local regulatory agencies to be a staffing agency, recruitment firm, and outsourcing agency in Kenya.

Kenya is the founding member of Career Options Africa Group with Career Options Africa (Kenya) Limited having been registered in July 2013.

Kenya is one of the eight members of the East Africa Community with a population of 47.6 million people as per the 2019 population census and which is projected to be 52.06 million people by 2023 and a GDP of 5.1% as of 2023.

The Key statutory contributions in Kenya are

i.         National Social Security Fund (NSSF) - The NSSF Act was amended and directed that the new NSSF Pension contributions will be 12% of the pensionable earnings; 6% from the employee and 6% from the employer subject to an upper limit of KES 2,160.

ii.       National Hospital Insurance Fund (NHIF) - The contributions are graduated, with the minimum being KES 150 and the maximum contribution currently being KES 1,700 per employee for employees earning more than KES 100,000 per month. The Government introduced a relief on insurance including the NHIF. 15% of the NHIF deduction will be treated as a relief to reduce the tax liability.

iii.     Pay as you earn (PAYE) - The PAYE rates are on a graduated scale with the lowest rate being 10% which is applicable for a salary of up to KES 24,000 and the highest rate of 30% for income of KES 32,333.

Other statutory obligations

1.       Employer must take out a work injury benefit (WIBA) insurance with an insurance company registered for WIBA by the insurance regulator.

2.       Employer must register the workplace with the fire department of the local authority and with the directorate of occupational health and safety services at the Ministry of Labour.

Taxation of benefits in kind

 All allowances and benefits are taxable and make no difference to offer employees a consolidated salary or basic salary with multiple allowances.

None taxable benefits

i.                     Medical Cover can either be funded by the employer or insured with an insurance company on condition all employees benefit.

ii.                   Pension- All pensions to the statutory pension body NSSF and pensions to a private pension scheme up to KES 2,160.

iii.                 Mileage as long as per km rate is reasonable and the vehicle is used mainly for employer business and owned by the employee.

Types of Leaves in Kenya

i.                     Annual leave- minimum of 21 working days per year

ii.                   Maternity leave- three months for female employees

iii.                 Paternity-  two weeks for male employees

iv.                 Sick leave- seven days with full pay and thereafter seven days with half pay per year

There is no legal provision on other leaves like compassionate or emergency leave and that is left to the employer’s HR Policy.

Working Hours in Kenya

The official working hours are 45 hours a week which can be distributed over a five or six-day working week. The most popular working week is Monday to Friday 8.00 am to 5.00 pm with a one-hour lunch break.

Overtime

Hours worked above 45 hours per week are overtime hours to be paid 1 time for hours worked on a normal working day and 2 times for hours worked on rest days and public holidays.

UGANDA

Through our local unit Career Options Africa (Uganda) Ltd we offer the following services in Uganda

1.       Human Resource Outsourcing services which include;

a.        Employer of records (EOR)

b.       Professional employer organization (PEO)

c.       Labour Management

2.       Recruitment services which include;

i.                     Executive Search

ii.                   Headhunting

iii.                 Staff recruitment

We are registered with local regulatory agencies to be a Staffing agency, recruitment firm, and outsourcing agency in Uganda.

Career Options Africa (Uganda) Limited, a member of the Career Options Africa Group was registered in January 2017.

Uganda is one of the eight members of the East Africa Community with a population of 34,634,650. million people as per the 2014 population census and which is projected to be 47,249,585 million people by 2022 and a GDP of 40.53 billion USD as of 2022.

The Key statutory contributions in Uganda are

i.                     National Social Security Fund (NSSF)

ii.                   Pay as you earn (PAYE)

Other statutory obligations

1.       Employer must take out a worker’s compensation fund benefit with an insurance company registered by the insurance regulator.

2.       Employer must register the workplace with the fire department of the local authority and with the directorate of occupational health and safety services at the Ministry of Labour.

Taxation of benefits in kind

 All allowances and benefits are taxable and make no difference to offer employees a consolidated salary or basic salary with multiple allowances.

None taxable benefits

i.                     Medical Cover is either funded by the employer or insured with an insurance company on condition all employees benefit

ii.                   Pension

All pensions to the statutory [pension body NSSF and pensions to a private pension scheme

iii.                 Mileage as long as the per km rate is reasonable and the vehicle is used mainly for employer business and owned by the employee

Types of Leave in Uganda

i.                     Annual leave with annual entitlement being 21 days.

ii.                   Maternity – 60 working days

iii.                 Paternity - 4 working days with full pay

iv.                 Sick leave - one month with full pay, in each period of twelve (12 consecutive months of service,

There is no legal provision on other leaves like compassionate or emergency leave and that is left to the employer’s HR Policy

Working Hours in Uganda

The official working hours are 48 hours a week which can be distributed over a 5- or 6-day working week. The most popular working week is Monday to Friday 8.00 am to 5.00 pm with a one-hour lunch break

Overtime

Hours worked above 48 hours per week are overtime hours to be paid time 1.5 for time worked on a normal working day and times 2 for hours worked on rest day and public holiday.

RWANDA

Through our local unit Career Options Africa (Rwanda) Ltd, we offer the following services in Rwanda:

1.      Recruitment including;

a. Staff search and selection

b. Executive search and Selection

c. Head Hunting

d. Aptitude testing

e. Background checking

2.      Human Resource Outsourcing including;

a) Professional Employer Organization (EOR)

b) Employer of Records (EOR)

c) Labour management

d) Outsourced Payroll

e) Last milling filling of tax, pension, etc.

3.      Immigration support including;

I. Business VISA

ii. Special Pass

iii. Work Permit

iv. Resident Pass

4.      Business facilitation

I. New Business Registration

ii. Registration with tax and other statutory bodies

iii. Advise on local law and compliance

            iv. Filling tax returns

We are registered with local regulatory agencies to be a Staffing agency, recruitment firm, and outsourcing agency in Rwanda.

Kenya is the founding member of Career Options Africa Group with Career Options Africa (Rwanda) Limited having been registered on 17th March 2017.

Rwanda is one of the eight members of the East Africa Community with a population of 13,246,041 people as per the 2022 population census and which is projected to be 13,845,041 people as of April 2023 and a GDP of 11.07 Billion US Dollars as of 2021

The Key statutory contributions in Rwanda are:

I.   RSSB Number

ii.  Statutory deduction of 0.5% from every employee's net salary to be contributed to the community-based health insurance scheme.

Other statutory obligations

1.      Employers are obligated to provide medical coverage for all employees. The employer must take out a work injury benefit (WIBA) insurance with an insurance company registered for WIBA by the insurance regulator  

Taxation of benefits in kind

 All allowances and benefits are taxable and make no difference to offer employees a consolidated salary or basic salary with multiple allowances.

Non-taxable benefits.

I.                    Reimbursement of expenses incurred by the employee if wholly and exclusively for business activities of the employer.

ii.                  Retirement contributions or pension payments made by the employer on behalf of the employee to the Rwanda Social Security Board (RSSB).

Types of Leave in Rwanda.

I.                    Annual leave – every worker shall be entitled to a paid leave at the employer’s expense, on the basis of one and a half working days per month of effective continued work. Official holidays shall not be considered part of the annual paid leave.

ii.                  Maternity Leave – Every employed woman has the right to a maternity leave of twelve (12) consecutive weeks. This woman may decide to start benefiting from this leave two (2) weeks before the tentative date of delivery. A woman who delivers a stillborn or whose infant of less than one month of age is dead shall benefit from a leave of four (4) weeks as of the day the event occurred.

iii.                Sick Leave – The worker who has been on payable sick leave for three (3) months shall have the right to a non-payable work suspension for three (3) months.

There is no legal provision on other leaves like compassionate or emergency leave and that is left to the employer’s HR Policy

Working Hours in Rwanda.

The legal employment’s duration is forty-five (45) hours per week.

Overtime.

The hours worked beyond the legal regular working time or recognized equivalent give the right to supplementary pay, as follows:

• - 50% of increase for hours worked between the 46th and 55th hours.
• - 70% of increase for hours worked beyond the 55th hour.
• - 70% increase in hours worked during the night in working days.
• - 100% of increase for hours worked during non-working days or holidays.
• - 120% increase in hours worked during the night on non-working days or holidays.

BURUNDI

Through our local unit Career Options Africa (Burundi) Ltd, we offer the following services in Burundi:

1.      Recruitment including;

a.      Staff search and selection

b.      Executive search and Selection

c.      Head Hunting

d.      Aptitude testing

e.      Background checking

2.      Human Resource Outsourcing including;

a)   Professional Employer Organization (EOR)

b)   Employer of Records (EOR)

c)    Labor management

d)   Outsourced Payroll

e)    Last milling filling of tax, pension, etc.

3.      Immigration support including;

i. Business VISA

ii. Special Pass

iii. Work Permit

iv. Resident Pass

4.      Business facilitation

I. New Business Registration

ii. Registration with tax and other statutory bodies

iii. Advise on local law and compliance

iv. Filling tax returns

We are registered with local regulatory agencies to be a Staffing agency, recruitment firm, and outsourcing agency in Burundi

Kenya is the founding member of Career Options Africa Group with Career Options Africa (Burundi) Limited having been registered on 9th July 2020.

Burundi is one of the eight members of the East Africa Community with a population of 11,890,784 people as per the 2020 population census and which is projected to be 12,829,877 people as of February 2023 and a GDP of 2.78 Billion US Dollars as of 2021

The Key statutory contributions in Burundi are:

i.                    INSS (Burundi State Social Security) - Contributions to the State Social Security (INSS) are based on maximum monthly earnings of BIF 450,000 and are calculated as:

- Employee’s contribution of 4%

- Employer’s contribution of 6%

ii.                  Income tax,

iii.                Fringe benefits relating to transportation expenses (capped at 15% of the basic salary)

iv.                Rental or compensatory allowances (unless they exceed 60% of the basic salary, in which case the excess is treated as taxable income).

Other statutory obligations.

1.      Employer must take out a work injury benefit (WIBA) insurance with an insurance company registered for WIBA by the insurance regulator

2.      Employer must register the workplace with the fire department of the local authority and with the directorate of occupational health and safety services at the Ministry of Labor.

Taxation of benefits in kind

 All allowances and benefits are taxable and make no difference to offer employees a consolidated salary or basic salary with multiple allowances.

Non-taxable benefits

        I.            Medical Cover is either funded by the employer or insured with an insurance company on condition all employees benefit

      ii.            Pension to the statutory pension body

    iii.            Mileage as long as the per km rate is reasonable and the vehicle is used mainly for employer business and owned by the employee

Types of Leave in Burundi.

                    I.            Annual leave  that is 20 days

                  ii.            Maternity Leave is 12 Weeks with the possibility of extension to 14 weeks of which at least 6 weeks have to be taken after birth

                iii.            Paternity Leave – 4 Days on the birth of a child

                iv.            Sick Leave - The maximum duration of sick leave is 3 months in a calendar year. As for the compensation for sick leave, it is equal to at least 66.7% of the daily wage a worker received before his/her sickness started.

There is no legal provision on other leaves like compassionate or emergency leave and that is left to the employer’s HR Policy

Working Hours in Burundi.

The official working hours are 45 hours a week that can be distributed over 5 or six days in a working week. The most popular working days are Monday to Friday 8.00 am to 5.00 pm with 8 Hours a day.

Overtime.

If a worker works beyond the stipulated working hours, i.e., 8 hours a day and 45 hours a week, he/she is entitled to overtime pay according to the following schedule:

135% of a normal hourly rate for the first two overtime hours, i.e., the 46th and 47th hour

160% of normal hourly rate beyond the 48th hour.

DEMOCRATIC REPUBLIC OF CONGO

Through our local unit Career Options Africa (D.R.C) Ltd, we offer the following services in D.R.C:

1.      Recruitment including;

a. Staff search and selection

b. Executive search and Selection

c. Head Hunting

d. Aptitude testing

e. Background checking

2.      Human Resource Outsourcing including;

a) Professional Employer Organization (EOR)

b) Employer of Records (EOR)

c) Labour management

d) Outsourced Payroll

e) Last milling filling of tax, pension, etc.

3.      Immigration support including;

I. Business VISA

ii. Special Pass

iii. Work Permit

iv. Resident Pass

4.      Business facilitation

I. New Business Registration

ii. Registration with tax and other statutory bodies

iii. Advise on local law and compliance

            iv. Filling tax returns

We are registered with local regulatory agencies to be a Staffing agency, recruitment firm, and outsourcing agency in D.R.C

Kenya is the founding member of Career Options Africa Group with Career Options Africa (D.R.C) Limited having been registered in August 2021.

D.R.C is one of the eight members of the East Africa Community with a population of 89,561,403 people as per the 2020 population census and which is projected to be 96,774,486 people as of February 2023 and a GDP of 53.96 Billion US Dollars as of 2021

The Key statutory contributions in D.R.C are:

i.                    INSS Contribution (National Institute for Social Security (Institut National de Sécurité Sociale, INSS)

ii.                  Personal Income Tax (IPR) cannot exceed 30% of the taxable salary

Other statutory obligations

1.      Employers are obligated to provide medical coverage for all employees. The employer must take out a work injury benefit (WIBA) insurance with an insurance company registered for WIBA by the insurance regulator

2.      Employer must register the workplace with the fire department of the local authority and with the directorate of occupational health and safety services at the Ministry of Labour.

Taxation of benefits in kind

 All allowances and benefits are taxable and make no difference to offer employees a consolidated salary or basic salary with multiple allowances.

Non-taxable benefits.

i.                    Housing, which is not taxable, provided the amount of the housing allowance is limited to 30% of the gross salary.

ii.                  Transport, which is not taxable provided the amount, is limited to four taxi rides (executives) or four bus tickets (other employees) per day.

iii.                Medical insurance.

Types of Leave in D.R.C.

i.                    Annual leave – Employees who work for 2 years or more are entitled to  I day of annual leave per month of service

ii.                  Maternity Leave – Female employees who have worked for your company for at least six months are entitled to 14 weeks of maternity leave with partial pay. They may use leave before and after giving birth, though the maximum number of postnatal leave they can take is eight weeks.

iii.                Sick Leave – Employees who have worked for at least six months may receive 10 days of fully paid sick leave. After that, 10 days with partial payment for up to 30 days.

If unable to return to work after 30 days, their contract may be suspended.

There is no legal provision on other leaves like compassionate or emergency leave and that is left to the employer’s HR Policy

Working Hours in D.R.C.

The official working hours are 45 hours in a week, which can be distributed over 5 or six days working week and 9 Hours per day. The most popular working week is Monday to Friday 8.00 am to 5.00 pm with a two-hour break taken at some point between noon and 3 p.m. It is not unusual, however, for offices to close early in the afternoons.

Overtime.

• The overtime rate amounts to a percentage of the corresponding salary
• 30% for each of the first six hours worked in excess of the statutory weekly working time or the period considered equivalent;
• 60% for each of the following hours; and
• 100% for each hour of overtime performed on the weekly day of rest

SOUTH SUDAN

Through our local unit Career Options Africa (South Sudan) Ltd, we offer the following services:

1.       Human Resource Outsourcing services which include;

a.        Employer of Records (EOR)

b.       Professional Employer Organization (PEO)

c.       Labour Management

2.       Recruitment services which include;

i.                     Executive Search

ii.                   Headhunting

iii.                 Staff recruitment

We are registered with local regulatory agencies to be a staffing agency, recruitment firm, and outsourcing agency in South Sudan.

Kenya is the founding member of Career Options Africa Group with Career Options Africa (South Sudan) Limited having been registered in December 2022.

South Sudan is one of the eight members of the East Africa Community with a population of 10.8 million people as of 2021 and which is projected to be 15 million people by 2023 and a GDP growth rate of 4% as of 2023.

The Key statutory contributions in South Sudan are;

i.         National Social Insurance Fund (NSIF) - The employer must make a contribution of 17% of the employee’s gross salary to the fund. The employee contribution is 8% of their gross salary

ii.       Personal Income Tax (PIT) - The PIT rates are on a graduated scale with the lowest rate being 0% which is applicable for a salary of up to SSP 2,000 and the highest rate of 20% for income above SSP 15,001.

iii.     National Hospital Insurance Fund (NHIF)- this is the proposed health insurance scheme for South Sudan and aims at achieving universal health coverage where employees pay a premium of up to 5% of total monthly income

Other statutory obligations

1.       An employer is required to take out a work injury benefit (WIBA) insurance with an insurance company registered for WIBA by the insurance regulator.

Taxation of benefits in kind

 All allowances and benefits are taxable and make no difference to offer employees a consolidated salary or basic salary with multiple allowances.

None taxable benefits

         i.            Medical Cover can either be funded by the employer or insured with an insurance company on condition all employees benefit.

Types of Leaves in South Sudan

i.                     Annual leave- minimum of 21 working days per year

ii.                   Maternity leave- 90 days for female employees

iii.                 Paternity-  two weeks for male employees

iv.                 Sick leave- An employee is entitled to 12 days of sick leave on full pay per year of continuous service.

v.                   Compassionate leave- An employee who is employed to work more than four days a week, and has completed at least three months of continuous service for the employer, is entitled to up to three days of compassionate leave on full pay each year. Taken in the event of Illness or injury of the employee’s child or spouse or death of a family member of the employee

vi.                 Unpaid Leave- An employee is entitled to request a period of unpaid leave for any reason.

There is no legal provision on other leaves like emergency leave and that is left to the employer’s HR Policy.

Working Hours in South Sudan

The official working hours are 40 hours a week which can be distributed over a five-day working week.

Overtime

Hours worked above 40 hours per week are overtime hours to be paid 1.5 times an employee’s regular hourly rate, if the overtime work was performed on an ordinary working day; and 2 times an employee’s regular hourly rate, if the overtime work was performed on a weekly holiday.

NIGERIA

Through our local unit Career Options Africa (Nigeria) Ltd, we offer the following services in Nigeria:

1.   Recruitment including;

a. Staff search and selection

b. Executive search and Selection

c. Head Hunting

d. Aptitude testing

e. Background checking

2.      Human Resource Outsourcing including;

a) Professional Employer Organization (EOR)

b) Employer of Records (EOR)

c) Labor management

d) Outsourced Payroll

e) Last milling filling of tax, pension, etc.

3.      Immigration support including;

I. Business VISA

ii. Special Pass

iii. Work Permit

iv. Resident Pass

4.      Business facilitation

I. New Business Registration

ii. Registration with tax and other statutory bodies

iii. Advise on local law and compliance.  

iv. Filling tax returns

We are registered with local regulatory agencies to be a Staffing agency, recruitment firm, and outsourcing agency in Nigeria.

Kenya is the founding member of Career Options Africa Group with Career Options Africa (Nigeria) Limited having been registered on 7th June 2022.

Nigeria is one of the seventeen members of the Western Africa Community with a population of 206,139,589 people as per the 2020 population census and which is projected to be 220,201,989 people as of April 2023 and a GDP of 440.8 billion US Dollars as of 2021

The Key statutory contributions in Nigeria are:

I.   Personal Income Tax  - Pay As You Earn (PAYE) - PAYE is deducted every month and is charged based on your monthly income

ii.   National Housing Fund (NHF) - The employer is also required to register an employee with NHF, deduct the NHF contribution at a 2.5% rate of the employee’s monthly basic salary, and remit it to the Federal Mortgage Bank of Nigeria (FMBN) within one month after the salary has been paid to the employee.

iii.    National Health Insurance Scheme (NHIS) - An employer pays a fixed amount regularly monthly on behalf of the employee whether the contributor falls sick or not. An employer will contribute 10% of the basic monthly salary of an employee while an employee contributes 5%, which is deducted from the employee’s salary.

iv.     Pension Fund - the employer and employee contribute a minimum of 10% and 8%, respectively

Other statutory obligations

1.      Industrial Training Fund - Every organization with at least 5 employees or an annual turnover of ₦50 million must contribute 1% of its annual payroll cost to the Industrial Training Fund. An employer can, however, claim a refund of up to 50% of the amount contributed; if employees received appropriate training.

2.      Nigeria Social Insurance Trust Fund - it is a statutory contribution by an employer. Payment is to be made by the employer before the 16th day of the succeeding month after salary payment. Employers are liable to a penalty of 10% for the late or un-remitted 1% monthly payroll.

Taxation of benefits in kind

 All allowances and benefits are taxable and make no difference to offer employees a consolidated salary or basic salary with multiple allowances.

Non-taxable benefits.

I.   Dividends, interest, rent, or royalties derived and brought to Nigeria in convertible currency through government-approved channels and paid into a local account in an approved bank are exempt from Nigerian tax.

Types of Leave in Nigeria.

I.   Annual leave – Nigerian workers are entitled to an annual leave of six days each year. This leave is increased to 12 working days for the younger workers who are under 16 years old, including apprentices.

ii.   Maternity Leave – Nigerian law recognizes the concept of maternity and provides for 12 weeks of maternity for all employees

iii.  Sick Leave – n case of illness, workers are entitled to a maximum of twelve working days of paid sick leave. Sick leave is fully paid leave and is calculated as workers' basic wage that is exclusive of overtime pay and other allowances.

There is no legal provision on other leaves like compassionate or emergency leave and that is left to the employer’s HR Policy

Working Hours in Nigeria.

A workday in Nigeria is a standard 8 hours shift and 40 hours a week, with all workers entitled to a minimum of six working days paid annual leave and overtime pay where applicable.

Overtime.

The Nigerian Labor Act is not specific on pay per hour or minute for employees. However, employees and their employers are expected to set an agreed rate for overtime pay and it has to be a contractual agreement.

SOUTH AFRICA

Through our local unit, Career Options Africa (South Africa) Ltd, we offer the following services:

1.       Human Resource Outsourcing services which include;

a.       Employer of Records (EOR)

b.       Professional Employer Organization (PEO)

c.       Labour Management

2.       Recruitment services which include;

i.                     Executive Search

ii.                   Headhunting

iii.                 Staff recruitment

We are registered with local regulatory agencies to be a staffing agency, recruitment firm, and outsourcing agency in South Africa.

Kenya is the founding member of Career Options Africa Group with Career Options Africa (South Africa) Limited having been registered in August 2022.

South Africa is located on the southern tip of Africa with a population of 59 million people as of 2020 and which is projected to be 61.9 million people as of 2023 and a GDP of USD 420.28 Billion as of 2023.

The Key statutory contributions in South Africa are;

i.         Pay as you earn (PAYE) - Tax rate thresholds are proposed by the Minister of Finance in the annual Budget Speech and fixed or passed by Parliament each year, with the lowest rate being 18% and the highest at 45%.

ii.       Unemployment Insurance Fund (UIF) - The employer must deduct 1% of the employee’s taxable earnings, currently capped at R148.72 per month, as contributions towards the Unemployment Insurance Fund. The employer must equal this 1%. The total of the 2% contributions must be paid over to SARS every month.

Other statutory obligations

1.       Workmen Compensation Fund- An employer must register with the Compensation Fund and pay annual assessment fees. The Compensation Fund is a trust fund that is controlled by the Compensation Commissioner and the employer contributes to the Compensation Fund.

2.       Skills Development Levy (SDL) - this goes toward helping workers develop their skills. SDL contributions total 1% of total salaries, but employees do not have to contribute any of their own salaries to the fund.

Taxation of benefits in kind

 All allowances and benefits are taxable and make no difference to offer employees a consolidated salary or basic salary with multiple allowances. 

Non-taxable benefits

         i.            Health insurance- an employer can either work with a benefits provider to offer a group policy to all employees or provide a stipend instead, allowing employees to choose their own plans, especially for a small company.

       ii.            Retirement funds and pension schemes- An employer can provide some sort of pension scheme or retirement contribution system to employees.

Types of Leaves in South Africa

i.                     Annual leave- minimum of 21 working days per year

ii.                   Maternity leave- four months for female employees

iii.                 Paternity-  ten days for male employees

iv.                 Sick leave- Employees receive a one-day sick leave for every 26 days worked during the first four months of their employment. During each 36-month cycle, an employee is entitled to paid sick leave equal to the number of days worked in six weeks.

v.                   Family Responsibility leave- three days during each annual leave cycle. This applies to employees who have worked for more than four months and those who have worked for at least four days a week for the same employer. This is normally taken in the event of a child’s sickness or in the event of the death of an immediate family member.

There is no legal provision on other leaves like compassionate or emergency leave and that is left to the employer’s HR Policy.

Working Hours in South Africa

The official working hours are 45 hours a week which are distributed over a five-day working week with a one-hour lunch break per day.

Overtime

Hours worked above 45 hours per week are overtime hours which are to be paid 1.5 times the employee’s wage for a normal working day and 2 times for hours worked on a rest day and public holiday.