Payroll and Benefits Guide - Ivory Coast

Ivory Coast
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Currency

West African Franc
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Capital

Yamoussoukro
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Employer Taxes

14.45% – 18.45%
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Date Format

dd/mm/yyyy
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Fiscal Year

1 Jan – 31 Dec

Fun Facts

Even bigger than St. Peter’s Basilica, the Basilica of Our Lady of Peace in Yamoussoukro is one of the biggest churches in the entire world.

One of the world’s longest straight roads, the Abidjan-Mossi highway stretches for more than 300 kilometers (186 miles).

The nation is endowed with a wide variety of natural resources, including offshore oil and gas reserves, gold, diamonds, etc.

The nation borders five other countries and the Atlantic Ocean.

With roughly 40% of the world’s supply, Ivory Coast is the top supplier of cocoa beans.

It only gained independence from France in August 7, 1960.

Contributions

Employee Payroll Tax

Contribution Type Rate
Pension/Retirement Contribution 6.30%

Employer Payroll Tax

Contribution Type Rate
Pension/Retirement Contribution 7.70%
Social Security 5.75%
Social Security (CSS) 1.00% – 5.00%

Payroll

Payroll Cycle

In Ivory Coast, the pay cycle is monthly.

13th Salary

There are no laws requiring 13th month salary. However, bonuses depending on certain factors are frequently given.

Work Hours and Week

The average workweek consists of 40 hours, or 8 hours per day from Mondays to Fridays.

Overtime

For the first eight hours of overtime, 115.00% of pay is given. Each hour thereafter, it must be paid at a rate of 150.00% of their regular hourly wage. Any additional hour at night worked is rated at 175.00%.

Limits may not apply to executives if a predetermined lump amount premium is specified in the contract.

Leave

Paid Time Off

After one year of employment, workers are entitled to a minimum of 26 working days of paid vacation. There must be one 14-day stretch utilized annually.

As service time increases, so does the number of days as follows:

  • An additional day after 5 years
  • An additional two days after 15 years
  • An additional four days after 20 years
  • An additional six days after 25 years
  • An additional eight days after 30 years

Public Holidays

There are 16 public holidays in Ivory Coast.

Sick Days

An employee is permitted up to five days of annual paid sick leave, which is paid for by the employer.

Maternity Leave

Pregnant employees have a right to a minimum of six weeks of paid maternity leave before the due date and eight weeks of paid leave after giving birth, for a total of fourteen weeks.

Before any maternity leave can start, medical certificates confirming pregnancy must be presented.

Paternity Leave

A father is given to ten days paid paternity leave.

Parental Leave

It is not required by law.

Termination

Termination Process

Employers may end a fixed-term agreement by citing wrongdoing on the part of the employee, business, or personal reasons. The termination notice must be in writing, include the cause for the termination, and be delivered in person to the employee.

Notice Period

Notice requirements are set forth in employment law and vary based on the job and compensation, but in general, they are as follows:

  • During probation, no notice
  • For less than six months, 8 days
  • For six months to a year, 15 days
  • For 1 to 6 years, a month

These notice periods must be provided by the Employer and the Employees.

Severance Pay

While the amount of severance pay varies depending on the work type, pay, and service length it is often paid at the following rates:

  • From one to to five years, it is 30.00% of the monthly salary for every year.
  • From six to to ten years, it is 35.00% of the monthly salary for every year.
  • From more than ten years, it is 40.00% of the monthly salary for every year of service.

Probation Period

Probation Period

The probationary lengths are as follows:

  • For hourly or daily workers, 8 days.
  • For salaried workers, a month
  • For managers, managers, technicians, and similar positions, 2 months

Immigration

Evidence of secured employment in Ivory Coast is required in order to get a work permit, and the potential employer will be asked to provide copies of the planned employment contract and employment paperwork to the Ivory Coast Labor Office. These might need to be translated into French in specific circumstances.

Ivory Coast’s Ministry of Security issues work permits, which must be requested before to travel there. Work permits for Ivory Coast are typically issued in conjunction with residence permits and are valid for no more than a year before needing to be renewed. A fresh work permit application must be submitted after it has been renewed once.

VAT

The usual VAT rate is 18% in Ivory Coast.