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Currency
Fr (XOF)
Working Hours
40/Week
The Ivory Coast, officially titled Côte d'Ivoire, is in western Africa on the North Atlantic Ocean, between Ghana and Liberia. It has a rapidly developing, low-middle-income economy. A central hub into the West African regional market, the Ivory Coast relies on agriculture but is building a digital economy and green energy. It has a labor force of around 10.6 million people.
Employment contracts in the Ivory Coast can be permanent or for a fixed-term. Fixed-term contracts should be in writing. Contracts must be in French and contain at least the following:
contract commencement date,
work location,
name and address of the employer,
name, gender, date and place of birth, address and nationality of the employee,
position and work to be performed,
duration of the contract,
probation period, if any,
salary and any bonuses,
applicable regulations or collective agreements,
any other details agreed between the parties.
If the employer or employee cannot read or sign the contract, intent to enter into an employment agreement can be indicated by other means (e.g., verbally) but must be proved.
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.
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.
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.
There are no provisions in the law regarding general leave.
The Ivory Coast provides universal health insurance, though employers may offer private healthcare insurance.
Employer Payroll Contributions
5.75% - Social Security (Caisse Nationale de Prevoyance Sociale CNPS) – family allowance: monthly salary cap set at 70, 000 XOF per month
1% – 5% - 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
14.45% – 18.45% Total Employment Cost
Employee Payroll Contributions
6.30% - Pension /Retirement Contribution – with a monthly salary cap set at 2,700,000 XOF
6.30% Total Employee Cost
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% - From 1,560,001 XOF to 2,400,000 XOF
10% - 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% - From 300,001 XOF to 547,000 XOF
15% - From 547,001 XOF to 979,000 XOF
20% - From 979,001 XOF to 1,519,000 XOF
25% - From 1,519,001 XOF to 2,644,000 XOF
35% - From 2,644,001 XOF to 4,669,000 XOF
45% - From 4,669,001 XOF to 10,106,000 XOF
60% - Over 10,106,000 XOF
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.
The standard VAT rate in the Ivory Coast is 18%.
The minimum wage in Ivory Cost is 75,000 CFA.
An employee is entitled to up to five days paid sickness absence per year, sick leave is covered by the Employer.
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
Date Day Holiday Note
1 Jan 2024 - Monday - New Year
1 Apr 2024 - Monday - Easter Monday
6 Apr 2024 - Saturday - Day After Laila tou-Kadr
10 Apr 2024 - Wednesday - Aid el-Fitr - Tentative
1 May 2024 - Wednesday - Labor Day
9 May 2024 - Thursday - Ascension Day
20 May 2024 - Monday - Whit Monday
17 Jun 2024 - Monday - Aid el-Kebir - Tentative
7 Aug 2024 - Wednesday - Independence Day
15 Aug 2024 - Thursday - Assumption of Mary
16 Sep 2024 - Monday - The Day After Prophet’s Birthday - Tentative
1 Nov 2024 - Friday - All Saints Day
15 Nov 2024 - Friday - National Peace Day
25 Dec 2024 - Wednesday - Christmas Day
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
During Probation – no notice required.
For hourly/daily paid workers:
less than 6 months of service – 8 days notice.
6 months to 1 year of service – 15 days notice.
1 to 6 years of service: 1 month’s notice.6 years to 11 years of service: 2 months notice.
11 years to 16 years of service: 3 months notice.
over 16 years of service: 4 months notice.
For monthly paid workers:
Up to 6 years of service: 1 month’s notice.6 years to 11 years of service: 2 months notice.
11 years to 16 years of service: 3 months notice.
over 16 years of service: 4 months notice.
Both Employers and Worker 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 average monthly salary per year.
For employees with length of service between six and ten years the entitlement is 35% of the average monthly salary per year.
For employees with more than ten years’ service the entitlement is 40% of the average monthly Salary per year.
Probation Period
The statutory probation period in the Ivory Coast is:
Laborers/ unskilled workers:
8 days for daily or hourly paid employees
1 month for monthly paid employees
Supervisors, technicians and similar: 2 months.
Engineers, Managers and similar: Three months.
Senior executives: Six months.
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.
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Partnering with Helios when expanding into South Africa can dramatically reduce the standard brick and mortar processes of doing business in foreign markets and allow you to focus on what you do best, growing your company! To discover more about how Atlas can simplify your ability to expand globally, please feel free to contact us.
Local Laws & Regulations
We understand that local laws and regulations change and sourcing an accurate reference guide is not easy. Our data is researched and verified by our team of local international Employment Attorneys, HR and Benefit Professionals and Tax Accountants through our Atlas team and consultants, to ensure information up-to-date and accurate.
Our team of regional experts are here to support you with your global expansion plans. If you have any questions, contact us and we will be delighted to help.
