Payroll and Benefits Guide Ivory Coast
Last updated: May 09, 2023
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 Payroll Contributions
|6.30%||Total Employee Contribution|
|6.30%||Pension/Retirement Contribution – with a monthly salary cap set at 2,700,000 XOF|
Employee Income Tax
|Salary Tax (IS)||Applies to 80% of gross income, withheld by employers|
|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|
The minimum wage in Ivory Cost is 75,000 CFA.
MINIMUM WAGE (PER MONTH)
The payroll cycle in the Ivory Coast is monthly.
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.
The standard workweek in consists of 40 hours a week or eight hours a day, Mondays to Fridays.
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
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).
An employee is entitled to up to five days paid sickness absence per year, sick leave is covered by the Employer.
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)
In the Ivory Coast a father is entitled to ten days paid paternity leave (paid by the family allowance).
There are no other provisions in the law regarding parental leave.
There are no provisions in the law regarding general leave.
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 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
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
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
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.
The Standard rate of VAT in the Ivory Coast is 18%
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Questions & Answers
Payroll and Benefits Guide
in Ivory Coast
What’s covered in this guide:
- Employer/employee contributions
- Minimum wage
- Working hours
- Visa requirements
Public Holidays Calendar
|Sunday||Jan-1||New Year's Day|
|Tuesday||Apr-18||Night of Decree|
|Saturday||Apr-22||Festival of Breaking the Fast|
|Thursday||May-18||Feast of the Ascension of Jesus Christ|
|Thursday||Jun-29||Feast of the Sacrifice|
|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|