Ivory Coast Employer of Record & Payroll
Africa Deployments Ivory Coast offers our clients Employer of Record(EOR) services covering all of the regions within. We offer full-time employment or fixed terms contracts based on your requirements in Ivory Coast for locals or expatriates. ADS will take care of the work permit under our umbrella and will issue local work contracts to your contractors. We will also advise our client’s on best Human Resource (HR) practices when setting up the employee’s locally in Ivory Coast
ADS takes care of the local tax & PAYE remittances to the Revenue Services on a monthly basis ensuring that they are fully compliant with the law. We will also ensure that their salaries are paid on time monthly and issue them with their pay slips.
The Ivory Coast [The Republic of Côte d’Ivoire] sits on the south coast of the western bulge of Africa, and is home to ±28 million people.
The Ivory Coast is 322 462km² in size, and is the largest cocoa producer in the world. It is also known for its beautiful UNESCO World Heritage sites, amazing beaches, and for having some of the continent’s finest soccer players.
The interesting history stems from the Ivory Coast’s importance as the centre of several major African trade routes. The Ivory Coast was incorporated into French West Africa until independence in 1960.
What is the main language spoken in Ivory Coast:
In the Ivory Coast the official language of the republic is French, spoken by approximately one third of the population, with local indigenous languages also being widely used that include Baoulé, Dioula, Dan, Anyin, and Cebaara Senufo. It is estimated that ±70 languages overall are spoken in the country.
What type of employment contracts can you offer in Ivory Coast:
- Fixed Term [renewable for up to 2 years]
- Indefinite term
- Be in writing
- Be in the official local language and the local currency
- Include salary/compensation, benefits and termination requirements
- Have specific working terms and conditions
- Can be eligible for organizational perks and/or other benefits
- Tend to be more focused [as only one employer] and familiar with the specific business – due to e.g. ongoing company training etc.
- Probationary period depends on the type of employment contract, and ranges from 8 days for hourly workers, to [e.g.] 6 months for senior managers.
WHAT INCOME IS TAXABLE IN Ivory Coast:
Any income earned in the form of cash, wages, salary, overtime, leave pay or payment in lieu of leave, commissions, gratuity, bonus, or any amount that has benefited the employee. All income will be taxed in accordance with the law and the final payroll issued monthly.
What income is exempt from taxes in Ivory Coast:
Non-mandatory social contributions are not taxable if they do not exceed both 10% of total gross income and XOF 3.6 million a year.
Standard working hours: Number Overtime to be paid?
- Standard working hours in Ivory Coast are generally set at 40 hours per week, with an 8-hour workday.
- Any work performed beyond the standard working hours is considered overtime.
- Overtime should be compensated at a higher pay rate than regular hours.
What are the mandatory contributions in Ivory Coast?
- Employees must contribute to the social security system (Caisse Nationale de Prevoyance Sociale or CNPS) together with the employer.
- The employees only pay 6.3% for the CNPS Retirement Fund and the employer pays 7.7% of the taxable salary to the CNPS Retirement Fund (total 14%).
- The other contributions are paid by the employer (i.e. family allowances 5.75%, work injury from 2% to 5%).
- The monthly ceiling for the CNPS Retirement Fund is XOF 1,647,315, and the monthly ceiling for the other contributions is XOF 70,000.
What is the Maternity and Paternity policy within Ivory Coast?
- In most cases:
- Paid at 100% for employees [usually part employer part insurance]
- 14 weeks [ideally 8 weeks to be post birth]
- There is no paternity leave
What type of leave is allowed in Ivory Coast?
Annual leave
- 26 days, full pay per annum
Sick Leave
- Employees are generally eligible for at least 5 days of paid sick leave.
Do I need to pay a mandatory bonus annually OR is it discretionary in Ivory Coast?
There is no statutory requirement to provide a bonus or 13th salary in The Ivory Coast. However, bonuses are common, and generally paid relative to seniority and levels of performance.
What Gratuity / Severance payments do you need to provide for Ivory Coast:
- Employees who have completed one year of continuous service are eligible for gratuity.
- The gratuity payment is calculated based on the employee’s length of service and final salary.
- The specific formula for calculating the gratuity payment may vary, and it is advisable to consult labor authorities or legal professionals for accurate calculations.
- Severance payments are provided in cases of termination without just cause or redundancy.
- Employees are entitled to receive a severance payment in addition to the gratuity.
- The severance payment is calculated based on the employee’s length of service and average monthly salary.
- The specific formula for calculating the severance payment may vary, and it is recommended to consult labor authorities or legal professionals for precise calculations.
CAN YOU GIVE FRINGE BENEFITS IN Ivory Coast:
Yes you can but keep in mind that Fringe Benefits will be subject to employee PAYE tax. Only benefits that cannot be converted to cash will not be subject to tax. If the employer covers some of the employees expenses i.e. mobile phone then it must be subject to PAYE tax and either the employer will cover this portion for the employee or the employee will bear the PAYE tax.
Mandatory Probation period of Ivory Coast:
- Probationary period is mandatory for new employees to assess their suitability for the job.
- Duration of probation varies based on contract type and applicable laws/agreements.
- Typically ranges from 1 to 6 months, but can be extended up to 1 year in certain cases.
- Contract can be terminated by either party without notice or compensation during probation.
- Written performance evaluation is required if probation extends beyond 3 months.
What are the Corporate and VAT / Sales tax rates in Ivory Coast?
Corporate Tax Rates: 25% to 30% [in general]
VAT / Sales Tax Rates: 18% [on most goods and services]
Public Holidays in Ivory Coast:
- January 1 - New Year's Day
- April 10 - Easter Monday
- April 18 - Revelation of the Qur'an
- April 22 - Korité
- May 01 - Labour Day
- May 18 - Ascension Day
- May 29 - Whit Monday
- August 07 - Independence Day
- August 15 - Assumption Day
- September 27 - Prophet's Birthday
- November 01 - All Saints' Day
- November 15 - National Peace Day
- December 25 - Christmas Day
What Industries we support in Ivory Coast:
- Non-Governmental Organization’s (NGO) / Non- profit
- Engineering & Construction
- Government / Development Agencies
- Oil & Gas
- FMCG & Manufacturing
- Private Equality, Finance, Insurance & Banking
- Mining
- Agriculture
What Double Tax Treaties are in place in Ivory Coast:
The information provided above is for an “informative decision” and may change at any given time without prior notice. We always suggest speaking to one of our Sales Consultants before engaging in country.
