IVORY COAST

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Ivory Coast Payroll Outsourcing, Payroll Software and Employer Of Record (EOR) services. 

 

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Ivory Coast Payroll and Employer of Record: Employment Contracts

Foreign nationals must have the appropriate work authorizations and visas in order to begin employment in Ivory Coast.

  • Work contract visa: The length of an employment contract determines the visa’s validity. They are given to foreign workers who come for certain projects. The primary requirement for obtaining a work contract visa in Ivory Coast is that the applicant must be a foreign national working for a reputable firm there.
  • Short-term visa: A short-term visa is valid for a maximum of three months. They are provided by the Ivory Coast Embassy for a variety of reasons, including travel for work, pleasure, or study.
  • Long-stay visa: The duration of validity is up to one year ( six months to one year) The prerequisites for acquiring a long-stay visa are that the applicant must already have a short-term visa and DST (Directorate of Territorial Surveillance) clearance by obtaining a pre-visa, which may be acquired online.

Annual Vacation

The standard entitlement is 26 days of leave per year after completing one year of service.

Increased Leave Based on Service:

  • +1 day after 5 years with the company.
  • +2 days after 10 years of continuous service.
  • +3 days after 15 years of continuous service.
  • +5 days after 20 years of continuous service.
  • +7 days after 25 years of continuous service.
  • +8 days after 30 years of continuous service.

Sick

Each employee is entitled to 5 days of paid sick leave per year.

 

Maternity

Female employees are entitled to 14 weeks of paid maternity leave.

 

Paternity

The Labour Act provides for 2 days of paid paternity leave.

Family

  • Wedding – 4 days
  • Relocation- 1 day
  • Child’s first communion- 1 day
  • Baptism of a child- 1 day
  • Wedding of child or sibling- 2 days
  • Death of wife or near/direct descendent – 5 days
  • Death of children or parent- 5 days
  • Death parent-in-law- 2 days

National Holidays

Ivory Coast has 14 paid public holidays.

Other Paid Time Off

N/A

STATUTORY EMPLOYEE BENEFITS

Unemployment

According to the 2015 labor law, businesses must give severance compensation to an employee who is let go but has not engaged in substantial misbehavior.

 

Workers Compensation

Covered by Social Security. Must be examined for a work-related illness or injury. There is no set time frame for eligibility. Accidents that happen on the way to and from work are protected.

Social Security

The rates used to calculate contributions are as follows:

  • Family Benefits: 5% ( employer )
  • Maternity Insurance: 0.75% ( employer )
  • Work Accidents & Occupational Diseases: 2% to 5% (sector-dependent) ( employer )
  • Old Age Insurance: 14% ( employer 7.7% and employee 6.3% )

Contributions are calculated on all salaries, including benefits in kind and allowances, except those meant to reimburse expenses.

Contribution Ceilings:

Monthly: XOF 70,000  for family benefits, maternity insurance, and work accidents.

Retirement

Covered by Social Security.

 

Health

The CMU has two payment tiers:

  • The basic/general system, with a monthly contribution of XOF 1000 ( split evenly between employer and employee ).
  • For those who are financially vulnerable, a non-contributory medical aid scheme is provided.

Risk Insurance

According to the Labor Code of Ivory Coast, businesses are obligated to offer risk insurance to their workers. Also referred to as workers compensation.

 

PRIVATE EMPLOYEE BENEFITS

Workers Compensation

Private workers compensation is available in Ivory Coast.

Retirement

Private retirement schemes are available in Ivory Coast.

 

Health

Private healthcare is available in Ivory Coast.

Insurance

Private life insurance is available in Ivory Coast.

PERSONAL INCOME TAX

Tax Year

The taxable period in the Ivory Coast is the calendar year.

Tax Tables

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

Taxation Method

The taxation approach is a progressive income tax.

 

Double Taxation

Ivory Coast does have DTA’s in place.

 

Residence Requirements

An individual is regarded as a tax resident in Ivory Coast if they maintain their habitual abode or permanent residence there, or if they stay there for more than 183 days in a single tax year.

Payroll Calendars

The payroll cycle in the Ivory Coast can be weekly or monthly.

 

Rebates & Tax Credits

No noteworthy tax credits or rebates.

 

Health Insurance

The CMU has two payment tiers:

  • The basic/general system, with a monthly contribution of XOF 1000 ( split evenly between employer and employee ).
  • For those who are financially vulnerable, a non-contributory medical aid scheme is provided.

 

 

Unemployment

According to the 2015 labor law, businesses must give severance compensation to an employee who is let go but has not engaged in substantial misbehavior.

 

Social Security

The rates used to calculate contributions are as follows:

  • Family Benefits: 5% ( employer )
  • Maternity Insurance: 0.75% ( employer )
  • Work Accidents & Occupational Diseases: 2% to 5% (sector-dependent) ( employer )
  • Old Age Insurance: 14% ( employer 7.7% and employee 6.3% )

Contributions are calculated on all salaries, including benefits in kind and allowances, except those meant to reimburse expenses.

Contribution Ceilings:

Monthly: XOF 70,000  for family benefits, maternity insurance, and work accidents.

PAYROLL ELEMENTS

Income

This covers earnings from jobs, side hustles, businesses, investments, rental income, and other sources of income.

 

Bonuses

There is no statutory requirement to provide bonuses.

 

 

Allowances

  • Family allowance : Funded for kids from 1 to 14 years old (aged 18 if an apprentice; aged 21 if a student or disabled). The parent must be employed for at least three months in a row, clock at least 18 days or 120 hours each month, or be the widow or widower of an insured person.
  • Personal allowance : For dependents don’t impact IS, CN, or CNPS but are accounted for in the IGR schedule. IGR allowances are based on deduction ratios, or “parts,” linked to family status. Unmarried taxpayers can deduct one part, married taxpayers two parts, and an additional half part for each dependent child, with a family maximum of five parts.

Benefits in Kind

The Labor Code in Ivory Coast does not contain any explicit required benefits in kind for employees.

 

Investment Income

Investment income is subject to taxes in Ivory Coast as part of the nation’s income tax system. This includes earnings from dividends, interest, capital gains, and rental income, among other types of income.

Retirement Funding

Covered by Social Security.

Health Insurance

The CMU has two payment tiers:

  • The basic/general system, with a monthly contribution of XOF 1000 ( split evenly between employer and employee ).
  • For those who are financially vulnerable, a non-contributory medical aid scheme is provided.

 

Risk Insurance

According to the Labor Code of Ivory Coast, businesses are obligated to offer risk insurance to their workers. Also referred to as workers compensation.

Taxable Income

All types of income, whether derived domestically or abroad, are considered to be taxable income in Ivory Coast. This covers earnings from jobs, side hustles, businesses, investments, rental income, and other sources of income.

Allowable Deductions

Employers in Ivory Coast are permitted to take specific costs from their workers’ paychecks, including social security payments, income tax withholdings, and other permitted deductions like union dues or voluntarily made pension plan contributions.

Personal allowances for dependents don’t impact IS, CN, or CNPS but are accounted for in the IGR schedule.

IGR allowances are based on deduction ratios, or “parts,” linked to family status. Unmarried taxpayers can deduct one part, married taxpayers two parts, and an additional half part for each dependent child, with a family maximum of five parts.

 

PAYROLL TAXES AND EMPLOYER CONTRIBUTIONS

Payroll Taxes

The entire taxable pay, which includes salary, benefits, and benefits in kind, is taxed at rates of 2.8% for local employees and 12% for expatriate personnel.

 

Unemployment

According to the 2015 labor law, businesses must give severance compensation to an employee who is let go but has not engaged in substantial misbehavior.

Social Security

The rates used to calculate contributions are as follows:

  • Family Benefits: 5% ( employer )
  • Maternity Insurance: 0.75% ( employer )
  • Work Accidents & Occupational Diseases: 2% to 5% (sector-dependent) ( employer )
  • Old Age Insurance: 14% ( employer 7.7% and employee 6.3% )

Contributions are calculated on all salaries, including benefits in kind and allowances, except those meant to reimburse expenses.

Contribution Ceilings:

Monthly: XOF 70,000  for family benefits, maternity insurance, and work accidents.

Workers Compensation

Covered by Social Security. Must be examined for a work-related illness or injury. There is no set time frame for eligibility. Accidents that happen on the way to and from work are protected.

ADMINISTRATION

Income

All types of income, whether derived domestically or abroad, are considered to be taxable income in Ivory Coast. This covers earnings from jobs, side hustles, businesses, investments, rental income, and other sources of income.

The taxation approach is a progressive income tax.

Payroll Taxes

The entire taxable pay, which includes salary, benefits, and benefits in kind, is taxed at rates of 2.8% for local employees and 12% for expatriate personnel.

Unemployment

According to the 2015 labor law, businesses must give severance compensation to an employee who is let go but has not engaged in substantial misbehavior.

Social Security

Benefits are as follows:

  • Family Benefits:

Prenatal Benefits:

  • Paid to: The mother.
  • Amount:
    • XOF 3,000 after the 1st medical exam (around 3rd month of pregnancy).
    • XOF 6,000  after the 2nd exam (around 6th month).
    • XOF 4,500 after the 3rd exam (at 7.5 months).
  • Requirements: Pregnancy declaration with a medical certificate must be submitted to CNPS before the end of the 3rd month. Exams must be on time and by authorized medical professionals.

Maternity Benefits:

  • Paid to: The mother or father.
  • Amount: XOF 18,000 total:
    • XOF 9,000 at birth.
    • XOF 4,500 when the child is 6 months.
    • XOF 4,500 when the child is 12 months.
  • Requirements: Six medical check-ups from birth to 12 months, certified by a doctor or midwife. In case of twins or triplets, the allowance is doubled or tripled.

Worker’s Household Allowances:

  • Paid to: The mother or father.
  • Amount: XOF  18,000 per child, paid at birth for the first three children.
  • Requirements: Child must be viable, born under medical supervision, and registered with the civil registry. Documentation includes birth certificate and school or apprenticeship certificate if applicable.

Family Allowances:

  • Paid to: Mother, father, or guardian.
  • Amount: XOF 5,000 per child, per month, paid quarterly.
  • Requirements: Child must be over 1 year and under 14 years (or up to 21 years if studying/apprenticing). Documentation includes work certificate, medical certificate for young/infirm children, school certificate, and life/maintenance certificate.
  • Maternity Insurance:

Eligibility:

  • Female employees in the private sector, public administration, or on contract.
  • Must be CNPS-affiliated with 3 months of continuous employment.

Compensation:

  • 14 weeks paid leave: 6 weeks before, 8 weeks after birth.
  • May extend up to 21 days for health reasons.
  • Monthly payment based on current salary, including bonuses.

Reimbursements:

  • Childbirth Costs: Covered based on hospital rates.
  • Medical Care: Reimbursed according to public hospital rates.
  • Medications: Reimbursed from the 3rd month of pregnancy.
  • Work Accidents & Occupational Diseases:

Must be examined for a work-related illness or injury.

  • Old Age Insurance:

Retirement Pension:

  • Eligibility:
    • Age 60, with at least 15 years of salaried activity.
    • Early retirement is possible at 50 with a 5% reduction per year before 60 unless certain conditions are met.
  • Calculation: Based on the average salary of the 10 best years and a replacement rate depending on career length.

Solidarity Allowance:

  • Eligibility:
    • Age 55, with at least 15 years of salaried activity.
  • Amount: At least 50% of the minimum wage.

Single Allowance:

  • Eligibility:
    • Age 55, with 2 to 15 years of salaried activity.
  • Option: Workers with 13+ years of activity can buy additional years for a full pension.

Survivor’s Pension:

    • Eligibility:
      • Legally married widow/widower or orphans of both parents.
    • Conditions: Marriage must have lasted at least 2 years, unless dependent children are involved.
    • Amount: Half of the deceased’s pension, shared if multiple spouses; ceases upon remarriage.
    • Orphan’s Pension:

20% of the deceased’s pension per child, up to 100% of the total pension.

Workers Compensation

Must be examined for a work-related illness or injury.

Statutory Benefits

The probationary period, yearly leave, public holidays, sick leave, maternity leave, overtime pay, notice period, and severance compensation are some of these. Social Security payouts are also included in statutory benefits.

Employee Benefits

The probationary period, yearly leave, public holidays, sick leave, maternity leave, overtime pay, notice period, and severance compensation are some of these. Social Security payouts are also included in statutory benefits.

LEGISLATION

Ivory Coast Labor Code

STATUTORY BODIES

  • Ministry of Employment, Social Affairs and Vocational Training
  • National Institute for Social Insurance
  • National Institute for Social Welfare
  • Labor Inspectorate