Country Payroll Guide Ivory Coast

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Key Facts

Capital
Yamoussoukro
Date format
dd/mm/yyyy
Currency
West African CFA franc (XOF)
VAT
the standard rate is 18%

Contributions

Employers

CNSPS Retirement Fund
CNSPS Retirement Fund - 7.7%
Family Allowances
Family Allowances - 5.75%
Work Injury
Work Injury - 2% to 5%
Total Employment Cost
Total Employment Cost - Up to 19.5%

Employees

CNSPS Retirement Fund
CNSPS Retirement Fund - 6.3%
Total Employee Cost
Total Employee Cost - 6.3%

Minimum Wage

Minimum Wage

There is no national minimum wage.

Payroll

Payroll Cycle
Monthly
13th Salary

Not required by law.

Income Tax

Employee Income Tax (1)
10,000 - 2,200,000 XOF - 2%
Employee Income Tax (2)
2,2000,001 - 3,600,000 XOF - 10%
Employee Income Tax (3)
3,600,001 - 5,200,000 XOF - 15%
Employee Income Tax (4)
5,200,001 - 7,200,000 XOF - 20%
Employee Income Tax (5)
9,600,001 - 12,600,000 XOF - 26%
Employee Income Tax (6)
12,600,000 - 20,000,000 XOF - 29%
Employee Income Tax (7)
20,000,001 - 30,000,000 XOF - 32%
Employee Income Tax (8)
30,000,001 - 40,000,000 XOF - 34%
Employee Income Tax (9)
40,000,001 - 50,000,000 XOF - 35%
Employee Income Tax (10)
Over 50,000,000 XOF - 36%

Working Hours

General Working Hours

40 hours per week.

Overtime

Overtime is limited to 15 hours a week for both agricultural and non-agricultural workers without exceeding the daily limit of three hours per day. Overtime pay is between 15% and 100% of the employee’s salary.

Leave

Paid Time Off

Employees are generally entitled to 26 days of paid annual leave after one year of continous employment. This increases to 27 days after five years of service.

Public Holidays

14 days.

Sick Days

Five days of paid sick leave.

Maternity Leave

Female employees receive 14 weeks of paid maternity leave with six weeks to be taken before the birth and eight weeks to be taken after the birth.

Paternity Leave

There is no statutory paternity leave.

Parental Leave

There is no statutory parental leave.

Termination

Termination Process

Employers must provide reasonable cause along with a written notice when terminating an employee’s contract.

Notice Period

For monthly paid employees, the notice period is between one and four months depending on length of service. The required notice period for employees paid hourly, daily, weekly or bi-weekly is between eight days and four months depending on length of service.

Severance Pay

Employers must pay severance to employees with more than one year of service who are discharged for reasons other than misconduct or gross negligence.

Probation Period

Up to 3 months.

Visa

Employment Visa

Ivory Coast has a specific process for foreign nationals who wish to enter the country for various purposes. Foreign nationals must obtain one of the following work visas: Short-term visa, long stay visa, work contract visa.