Ivory Coast backdrop
Back

Payroll and Benefits Guide Ivory Coast

Last updated: May 09, 2023

Currency
West African CFA Franc (XOF)
Employer Taxes
14.45% - 18.45%
Payroll Frequency
Weekly or Monthly
Employee Costs
6.30%
Capital
Yamoussoukro
Date Format
dd/mm/yyyy
Fiscal Year
1 January- 31 December

Contributions

Employer

Employer Payroll Contributions

14.45% – 18.45% Total Employment Cost
5.75% Social Security (Caisse Nationale de Prevoyance Sociale CNPS) – family allowance: monthly salary cap set at 70, 000 XOF per month
1.00% – 5.00% Social Security (CSS) – work injury and disability, with a monthly salary cap set at 70,000 XOF
7.70% Pension/Retirement Contribution – with a monthly salary cap set at 2,700,000 XOF

Employee

Employee Payroll Contributions

6.30% Total Employee Contribution
6.30% Pension/Retirement Contribution – with a monthly salary cap set at 2,700,000 XOF

Employee

Employee Income Tax

Salary Tax (IS) Applies to 80% of gross income, withheld by employers
1.5%
National contribution (CN) applies to 80% of gross income – rates from 0% to 10%
0% Up to 600,000 XOF
1.50% From 600,000 XOF to 1,560,000 XOF
5.00% From 1,560,001 XOF to 2,400,000 XOF
10.00% Above 2,400,000 XOF
General Income Tax (IGR) Progressive rate from 15% to 60% (calculated in relation to the national contribution and the number of dependent ratios or “parts” – includes a 15% deduction)
Taxable base T = (Gross Income x 80% – (IS + CN)) x 85%
0% Up to 300,000 XOF
10.00% 300,001 XOF to 547,000 XOF
15.00% 547,001 XOF to 979,000 XOF
20.00% 979,001 XOF to 1,519,000 XOF
25.00% 1,519,001 XOF to 2,644,000 XOF
35.00% 2,644,001 XOF to 4,669,000 XOF
45.00% 4,669,001 XOF to 10,106,000 XOF
60.00% Over 10,106,000 XOF

Employer taxes

Highest
Lowest

Employee taxes

Highest
Lowest

Minimum Wage

General

The minimum wage in Ivory Cost is 75,000 CFA.

MINIMUM WAGE (PER MONTH)

Highest
Lowest

Payroll

Payroll Cycle

The payroll cycle in the Ivory Coast is monthly.

13th Salary

There is no statutory requirement to provide a 13th salary.
Bonuses are common in the Ivory coast, employers pay bonuses related to seniority, attendance etc.

Working Hours

General

The standard workweek in consists of 40 hours a week or eight hours a day, Mondays to Fridays.

Overtime

Overtime must be paid at a rate of 115% salary for the first 8 extra hours and 150% salary for any additional hour. 175% for any extra night hour.
Executives can be exempt from limits if a fixed lump sum premium is agreed in the contract.

Working Week

Monday-Friday

Leave

Paid Time Off

Employees are entitled to a minimum of 26 working days of paid annual leave once one year of service has completed. One period of 14 consecutive days must be used each year.
The number of days increases in accordance with length of service,

  • After 5 years of service an additional day
  • After 15 years of service an additional two days
  • After 20 years of service an additional four days
  • After 25 years of service an additional six days
  • After 30 years of service an additional eight days
Vacation Days
Public Holidays
Highest
Lowest

Public Holidays

14 days. Holidays falling on weekends are lost (except for August 7 when it falls on a Tuesday or Friday, then the day before or the day after is also considered a holiday).

Sick Days

An employee is entitled to up to five days paid sickness absence per year, sick leave is covered by the Employer.

Maternity Leave

Female employees are entitled to 14 weeks of paid maternity leave in The Ivory Coast, with no less than six weeks of leave prior to the due date and eight weeks following the birth.
Maternity confirmation certificates must be provided before any maternity leave can commence.

PAID MATERNITY LEAVE (DAYS)

Highest
Lowest

Paternity Leave

In the Ivory Coast a father is entitled to ten days paid paternity leave (paid by the family allowance).

Parental Leave

There are no other provisions in the law regarding parental leave.

Other Leave

There are no provisions in the law regarding general leave.

Termination

Termination Process

Employers can terminate a fix term contract by giving the following reasons – business, personal, or employees misconduct. The notice of termination must be in writing, specify the reason for termination and be handed to the employee in person.

Notice Period

Notice periods are stipulated in employment law and vary depending on occupation and salary, but generally it is as follows:

During Probation – no notice required, less than 6 months service, 8 days notice, 6
months to 1 year service = 15 days notice, 1 to 6 years service,  1 month
notice.

Both Employers and Workers must give these notice lengths.

Severance Pay

The amount of severance pay is stipulated in employment law and varies depending on job role and salary, but generally is payable at the following rates:

  • For employees with length of service of between a year and  five years, the entitlement is 30% of the monthly salary per year.
  • For employees with length of service between six and ten years the entitlement is 35% of the monthly salary per year
  • For employees with more than ten years’ service the entitlement is 40% of monthly Salary per year

Probation Period

The statutory probation period in the Ivory Coast is:

  • 8 days for daily or hourly paid employees
  • 1 month for monthly paid employees
  • 2 months for supervisors, technicians, and similar job roles

VISA

VISA

Permits for work in Ivory Coast are issued by the Ministry of Security and should be applied for before entering the country. Work permits for Ivory Coast come packaged with residence permits, and usually last for no longer than one year, after which they must be renewed. After it has been renewed once, an application for a new work permit must be submitted.

In order to obtain a permit to work in Ivory Coast, evidence must be provided of secured work in the country for which the prospective employer will be required to submit copies of proposed contract and employment forms to the Ivory Coast Labor Office. In some cases, these may need to be translated into French.

VAT

General

The Standard rate of VAT in the Ivory Coast is 18%

Stay up to date on payroll & employment law changes

Questions & Answers

Subscribe
Notify of
guest
0 Comments
Inline Feedbacks
View all comments

Download this guide to read later

Payroll and Benefits Guide in Ivory Coast

Download Free Guide

See how Papaya can help you automate your global payroll or EoR whilst staying 100% compliant with local labor laws

The information provided in the Papaya Global Web site is provided for informational purposes only. The materials are general in nature; they are not offered as advice on a particular matter and should not be relied on as such. Use of this Web site does not constitute a legal contract or consulting relationship between Papaya Global and any person or entity. Although every reasonable effort is made to present current and accurate information, Papaya Global makes no guarantees of any kind. Papaya Global reserves the right to change the content of this site at any time without prior notice. Papaya Global is not responsible for any third party material that can be accessed through this Web site. The materials contained on this Web site are the copyrighted property of Papaya Global unless a separate copyright notice is placed on the material. Papaya Global grants each user a non-exclusive, non-transferable license to access and download, display and print one copy of the content of this Web site on a single computer solely for internal, business use, provided that the user does not modify the site content in any way and that all copyright and other notices displayed on the site content are retained. Other reproduction, distribution, republication and re-transmission of materials contained within this Web site require Papaya Global’s prior permission.
Download this guide to read later

Payroll and Benefits Guide
in Ivory Coast

What’s covered in this guide:

  • Employer/employee contributions
  • Minimum wage
  • Working hours
  • Visa requirements

And more...

Download free guide
All questions are answered by our in-house compliance department working in conjunction with our local in-country partner for this specific country

Public Holidays Calendar

Ivory Coast 2023
Download:
CSV
PDF
ICS
Day Date Holiday Notes
Sunday Jan-1 New Year's Day
Monday Apr-10 Easter Monday
Tuesday Apr-18 Night of Decree
Saturday Apr-22 Festival of Breaking the Fast
Monday May-1 Labor Day
Thursday May-18 Feast of the Ascension of Jesus Christ
Monday May-29 Pentecost Monday
Thursday Jun-29 Feast of the Sacrifice
Monday Aug-7 Independence Day
Tuesday Aug-15 Assumption of Mary
Wednesday Sep-27 Birth of the Prophet
Wednesday Nov-1 All Saints' Day
Wednesday Nov-15 National Peace Day
Monday Dec-25 Christmas Day