<img alt="" src="https://secure.intelligentcloudforesight.com/779425.png" style="display:none;">
Skip to content

Hiring in Ivory Coast

Hiring employees compliantly in Ivory Coast means doing it yourself or using an Employer of Record like Global Expansion. You should be careful using independent contractor agreements in Ivory Coast so that you don’t run afoul of employment laws. To hire an employee compliantly and offer them mandatory benefits and compliant agreements, you can:

(a) Establish your own new legal entity, banking, accounting and payroll service in Ivory Coast; or

(b) use an Employer of Record like Global Expansion who can handle all of the details for you.

Need assistance hiring in Ivory Coast? Contact us about our International EOR  Service

Labor Laws in Ivory Coast

Employee Probation Period

  • Probation periods are allowed as follows:
    • hourly employees: 8 days
    • monthly paid workers: 1 month
    • supervisors, technicians, and similar: 2 months
    • engineers, managers, high-level technicians, and similar: 3 months

Annual Leave in Ivory Coast

  • After one year of employment, employees are generally entitled to 26 days of paid annual leave.
  • This increases to 27 days after 5 years of service.
New call-to-action

Holidays in Ivory Coast

New Year’s Day 1st January
Easter Monday 13th April
Labor Day 1st May
Laylat al-Qadr  
Ascension Day 21st May
Eid al-Fitr  
Whit Monday 1st June
Eid al-Adha  
Cote d'Ivoire Independence Day 7th August
Assumption of Mary 15th August
Prophet's Birthday  
All Saints' Day 1st November
National Peace Day 15th November
Christmas Day 25th December

 

Onboard employees in days, anywhere in the world

Maternity Leave Ivory Coast

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

Paternity Leave Ivory Coast

  • There is no paternity leave

Sick Leave in Ivory Coast

  • Employees are generally eligible for at least 5 days of paid sick leave.

Working Hours in Ivory Coast

  • In general, Côte d’Ivoire has a 40-hour work week of 5, 8-hour days

Overtime in Ivory Coast

  • There is a 23.8% premium for overtime work.

Termination of Employment in Ivory Coast

A contract of employment can terminate, at the initiative of the employee, in certain circumstances, namely:

    • the expiration of a fixed-term contract;
    • mutual agreement;
    • major force.
  • When an employee, signed with an open-ended contract for a specified period and for the temporary replacement of a worker, has been working for at least 6 months in the company, he/she can terminate the contract unilaterally.
  • The period of notice is as follows:
    • 8 days, for those with up to 6 months of service in the undertaking;
    • 15 days, for between 6 months and 1 year of service;
    • 1 month, for between 1 and 6 years of service;
    • 2 months, for between 6 and 11 years of service;
    • 3 months, for between 11 and 16 years of service; and
    • 4 months, for over 16 years of service.
  • Employees are generally eligible for severance as follows:
    • up to 5 years’ service: 30% of monthly wage
    • 6-10 years’ service: 35% of monthly wage
    • 10+ years’ service: 40% of monthly wage

Notice Period in Ivory Coast

  • The period of notice is as follows:
  • 8 days, for those with up to 6 months of service in the undertaking;
  • 15 days, for between 6 months and 1 year of service;
  • 1 month, for between 1 and 6 years of service;
  • 2 months, for between 6 and 11 years of service;
  • 3 months, for between 11 and 16 years of service; and
  • 4 months, for over 16 years of service.

Severance in Ivory Coast

  • Employees are generally eligible for severance as follows:
  • up to 5 years’ service: 30% of monthly wage
  • 6-10 years’ service: 35% of monthly wage
  • 10+ years’ service: 40% of monthly wage

Ivory Coast Salary and Wages

Start your Global Expansion

Income Tax in Ivory Coast

  • The Ivory Coast taxes residents on their worldwide income.
  • The general income tax (IGR) (which is levied on the sum of the categorical income of individuals, after deduction of the cedular taxes paid and various charges).
  • The IGR applicable to salaries, wages, pensions and life annuities is withheld at source.
  • Taxable income for a year is the total amount of net income realized, earned or made available by the taxpayer in the year.
  • The tax is due by all natural persons having in Côte d'Ivoire a habitual residence.
  • For the calculation of income tax, the rates applicable to the annual net taxable income are set, in a progressive manner, for each income bracket determined as follows:-

 

Income Tax (Individuals)

Income (XOF)

Rate (%)

1,000 to 2,200,000

2

2,200,001 to 3,600,000

10

3,600,001 to 5,200,000

15

5,200,001 to 7,200,000

20

7,200,001 to 9,600,000

24

9,600,001 to 12,600,000

26

12,600,001 to 20 million

29

20,000,001 to 30 million

32

30,000,001 to 40 million

34

40,000,001 to 50 million

35

Over 50 million

36

New call-to-action

Value Added Tax (VAT)

  • VAT is a non-cumulative tax levied on the sale of goods and services at the rate of 18%.
  • A reduced rate of 9% is applicable on milk excluding yogurt and any other dairy product, pasta made from 100% durum wheat, solar energy production equipment, petroleum products, infant milk and homogenized composite food preparations for infants, meat imported from outside the ECOWAS zone, luxury rice.
  • The Ivory Coast is imposing VAT on digital services provided by nonresident companies.

VAT

Standard Rate

Group 1083

18%

Reduced Rate Group 1083 9%

National contribution (CN)

  • 80% of gross income is taxed as CN at progressive rates from 1.5% to 10%, based on varying tax brackets as shown below.

National Contribution

Taxable base (XOF)

Tax rate (%)

Variable (XOF)

Over

Not over

 

 
0 600,000 0 0
600,000 1,560,000 1.5 9,000
1,560,000 2,400,000 5 63,600
2,400,000   10 183,600
Tap the world's talent pool

Social Security 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.

Contribution

Group 1083

CNPS Retirement Fund

Family Allowances

Work Injury

Employer Group 1083 7.7% 5.75% 2% to 5%
Employee Group 1083 6.3%    

Immigration Ivory Coast

  • The Ivory Coast has a specific process for foreign nationals who wish to enter the country for various purposes. The main types of visas are as follows:
    • Short-term visa: valid for up to three months
    • Long stay visa: valid for a maximum of one year
    • Work contract visa: validity depends on the duration of the work contract
  • The work contract visa is the appropriate choice for foreign employees
  • The first requirement for foreign nationals is to obtain a job from a company in Côte d’Ivoire.
  • Having a job with an established company is essential because the employer will play a role in the application process.
  • Several documents are required in addition to the application.
  • These documents include:
    • A passport with at least six months of validity and one blank page
    • Four copies of the foreign worker’s employment contract
    • A copy of the employee’s resume
    • A police background check from the employee’s country of residence
    • A medical certificate including proof of immunization against yellow fever
    • Professional references, such as the employee’s diploma and any relevant certifications
    • In some cases, the employee’s documents may need to be translated into French.
  • An employee’s nearest consulate or embassy will be able to provide information regarding specific requirements, including the potential need for additional documents.
Need assistance hiring in Ivory Coast? Contact us about our International EOR  Service

Type of Visa/Permit

Documentation

Validity

Eligibility

Short-term visa
  • Valid passport
  • Passport size photos
  • Completed visa application form
3 months
  • Foreign nations who intend to visit ivory Coast for less than 3 months must obtain a short term visa
Work Contract Visa
  • A passport with at least six months of validity and one blank page
  • Four copies of the foreign worker’s employment contract
  • A copy of the employee’s resume
  • A police background check from the employee’s country of residence
  • A medical certificate including proof of immunization against yellow fever
  • Professional references, such as the employee’s diploma and any relevant certifications
1 year
  • Foreign nationals who wish to work in Ivory Coast must apply for a work contract visa and a work permit
Onboard employees in days, anywhere in the world

Value Added Tax (VAT) in Ivory Coast

  • VAT is a non-cumulative tax levied on the sale of goods and services at the rate of 18%.

VAT

Standard Rate

Group 1083

18%

New call-to-action

Mandatory Benefits in Ivory Coast

  • These are mandatory benefits as postulated by law
  • These include probationary period, annual leave, public holidays, sick leave, maternity leave, overtime pay, notice period, and severance pay
  • Statutory benefits also include social security benefits
Tap the world's talent pool

Mandatory Benefits overview

  • Probationary period

  • Annual Leave

  • Public Holidays

  • Maternity Leave

  • Sick Leave

  • Overtime Pay

  • Notice period

  • Severance Pay

  • Social Security Benefits

Payments And Invoicing

  • The taxable period in the Ivory Coast is the calendar year.
  • Employers must calculate and withhold taxes due by employees, and they must file monthly IS returns for both employee tax and the employer’s payroll tax.
  • Adjustment declarations are filed annually by 30 June for companies’ subject to audit requirements and 30 May for the others.
  • Employees are not required to file and pay the payroll tax when their employer is not in the country.
  • Filing of IGR single return for individuals is suspended until an effective reform to modernize this tax.
  • A husband and wife are taxed separately.
  • The husband’s salary is taxed with regard to the relevant deductions for dependents (marriage and children).
  • Employed women are also taxed with regard to the same deductions for dependents (marriage and children) as their husbands'. Husband and wife, however, may also file jointly.

Payroll Accrual in Ivory Coast

Country Accruals Additional Information

Monthly ceiling on retirement fund XOF2700000
Social Security 7.70%
Maternity leave 14weeks
Christmas Bonus  
Vacations 8.77%
Dont lose your competitive advantage

Description

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 2,700,000, and the monthly ceiling for the other contributions is XOF 70,000.

Payroll Accruals Additional Information

 

 

Employment Accruals

Annual Leave After one year of employment, employees are generally entitled to 26 days of paid annual leave. This equals 7.12% (26/365 days) of annual income
Maternity Leave Female employees are generally entitled to 14 weeks of paid maternity leave. This equals 26.9% (14/52 weeks) of annual income
Paternity Leave Female employees are generally entitled to 14 weeks of paid maternity leave. This equals 26.9% (14/52 weeks) of annual income
Sick Leave Employees are generally eligible for at least 5 days of paid sick leave. This equals 1.36% (5/365 days) of annual income
Overtime There is a 23.8% premium for overtime work. Depends on the number of overtime hours worked
Severance Employees are generally eligible for severance as follows:
  • up to 5 years’ service: 30% of monthly wage
  • 6-10 years’ service: 35% of monthly wage
  • 10+ years’ service: 40% of monthly wage
This equals 30% 0f monthly salary
Social Security 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%).
This equals 18.45% of annual income

Accrued Benefits in Ivory Coast

Christmas Bonus % 0%
Christmas Bonus Over Vacations % 0%
Severance per Year%

Employees are entitled to 30% of their annual salary (30% of monthly salary)

30%
of monthly salary
Vacations %

Employees are entitled to 26 days of paid annual leave (7.12% of annual salary)

7.12%
of annual salary
Notice %

Employees are entitled to 15 days of notice period (4.1% of annual salary)

4.1%
of annual salary
Christmas Bonus Over Notifications % 0%
Vacations Plus % 0%

Total percentage of Salary (yearly)

The total employment accruals as a percentage of salary per anum are equal to 11.22% plus 305 of 1 months salary.

11.22%

Why use Global Expansion to hire in Ivory Coast

Establishing a branch office or subsidiary in Ivory Coast can be time-consuming, expensive and complex. With such a robust labor market in place, one must pay great attention to detail when structuring employment because Ivory Coast labor laws are complex.

The company also has a responsibility to comply with specific employment practices dictated by Ivory Coast law to maintain its good standing as an equal opportunity employer.

Global Expansion makes it easy for you to expand into Ivory Coast. We'll help you hire your candidate of choice, handle HR matters and payroll, and ensure that you comply with local laws without the burden of setting up a foreign branch office or subsidiary. In addition, you'll have complete control and direction over your employees.

We enable you to stay in control of everything. Our Ivory Coast Global Professional Employer Organization (PEO) and Employer of Record (EOR) solution provides you with peace of mind to focus on running your company and the security to enter new markets.

 

New call-to-action

Ready to hire anywhere in the world?

Grow your team the right way with
Global Expansion.

Request a Proposal