Nauru EOR & PEO
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DID YOU KNOW
- Nauru is the third smallest country in the world by land area, after Vatican City and Monaco. It spans just 21 square kilometres.
- Once one of the world’s richest countries per capita due to phosphate mining, Nauru’s economy has since shifted towards offshore processing and international aid.
- Nauru has no armed forces; defence is the responsibility of Australia under an informal agreement.
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Nauru EOR Services
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Working in Nauru
Financial Year Dates
Nauru’s financial year runs from July 1st to June 30th.
Minimum Wage
There is no officially legislated minimum wage in Nauru. Wages are generally determined by employment contracts or collective agreements, though the government periodically sets wage benchmarks for public sector jobs.
Standard working hours
The typical workweek in Nauru consists of 36 to 40 hours, usually spread across Monday to Friday, with standard office hours from 8 AM to 5 PM, including a lunch break. Flexible hours may be agreed upon in private sector contracts.
Overtime
Overtime policies in Nauru are not extensively regulated. In practice, overtime pay and conditions are usually stipulated in the employment agreement. Where provided, overtime is generally compensated at a higher rate (typically 1.5x the normal hourly wage), especially for work beyond 40 hours a week.
Holiday Allowance
Employees in Nauru are generally entitled to a minimum of 10 days of paid annual leave after 12 months of continuous service. Additional leave provisions may be offered through contracts or collective bargaining agreements.
Sick Leave
Sick leave entitlements are generally outlined in individual employment agreements. In the public sector, employees are entitled to 10 days of paid sick leave per year. Private sector standards may vary.
Maternity & Paternity Leave
- Maternity Leave: Female employees in Nauru are entitled to 12 weeks of maternity leave, of which 6 weeks must be taken after the birth. Government employees typically receive full pay during this period.
- Paternity Leave: Paternity leave is not formally legislated but may be granted at the employer’s discretion or as outlined in individual contracts.
Public Holiday
Nauru observes several public holidays, including:
- Independence Day
- Constitution Day
- Angam Day
- Christmas Day
- Boxing Day
- New Year’s Day
- Good Friday
- Easter Monday
Social Contributions
Nauru does not operate a formalised social security system as found in many larger economies. However, government employees contribute to the Nauru Superannuation Scheme, a retirement savings fund.
Employers:
- May contribute to superannuation if stipulated in employment contracts or if hiring public sector workers.
Employees:
- Contributions to superannuation (typically 5–10%) are based on voluntary or contractual agreements, rather than national legislation.
Income Tax
As of June 2025, Nauru does not impose personal income tax on residents or non-residents.
This tax-free income environment can be an attractive incentive for expatriate workers or foreign businesses setting up operations. However, employers should ensure compliance with any reporting or contribution obligations under employment contracts or bilateral arrangements.
By choosing Gibson Watts Global as your Employer of Record (EOR) in Nauru, you gain a trusted partner to navigate the country’s unique employment landscape. We handle all compliance, legal, and HR functions so you can focus on driving your business forward in the Pacific.
Health Care
Healthcare in Nauru is provided primarily through government services. The Republic of Nauru Hospital offers basic healthcare and emergency services, though serious conditions may require medical evacuation to Australia or Fiji.
Employers are advised to provide private health insurance for expatriate or senior employees, particularly to cover off-island treatment.
Visas
Foreign nationals seeking to work or reside in Nauru must obtain the appropriate visa. There are several categories available:
Work Visa
A work permit is required for all foreign employees and must be sponsored by a local employer or Local Employer of Record (EOR). Applications are submitted through the Department of Justice and Border Control. Permits are typically issued for 1 year and are renewable.
Business Visa
Entrepreneurs and investors can apply for a business visa to explore or engage in commercial activities. Sponsorship or endorsement from a local EOR partner is usually required.
Temporary Residence Visa
Issued to individuals working or residing in Nauru for longer periods, including aid workers, contractors, and NGO staff.
Family Visa
Family members of legally employed foreign nationals may apply for dependent visas, subject to government approval and sponsorship terms.
13th salary
Nauru does not have a statutory requirement for a 13th salary. However, some public sector or expatriate contracts may include end-of-year bonuses or performance-based incentives.
For a full explanation of 13th and 14th salaries around the world, visit our complete guide.
Cultural Information
Nauru has a unique and tightly-knit culture influenced by its Micronesian roots and colonial history. Family, tradition, and community play a central role in daily life. Key aspects of Nauruan culture include:
- Respect for elders and communal decision-making are deeply ingrained values.
- Music and dance, particularly traditional chanting and rhythmic performances, are key cultural expressions at national events.
- The local cuisine features seafood, coconut, pandanus fruit, and imported staples like rice and canned meat. Sharing meals is a communal and social experience.
English is widely spoken, and most Nauruans are bilingual. Understanding and respecting local customs is essential for successful business operations.