Employer of Record in Ivory Coast

Businesses can only operate smoothly in Ivory Coast if they comply with local labor laws including drafting compliant employment contract agreements and meeting taxation and payroll obligations. Learn more about the employment laws and regulations in Ivory Coast below, to avoid any compliance issues.

Employment Contract Requirements

In Ivory Coast, employment agreements come in two types: fixed-term and indefinite. It's crucial that written documentation accompanies fixed-term contracts; otherwise, they are treated as indefinite. Employment contracts in the country must include the following information:

• Identification of both parties
• Date and place of contract
• Date and place of employment
• Job classification
• Basic wage and additional benefits
• Probationary period (if applicable)
• Nature and length of contract
• Reference to collective agreements

Onboarding Process

We can help you get a new employee started in Ivory Coast quickly, with a minimum onboarding time of just 1-2 working days. The timeline starts once the employee submits all required information onto the Playroll platform and completes any necessary local authority registrations. For non-nationals, the Right to Work assessment (if applicable) may add up to three extra days. Additional time may be needed for follow-ups on this assessment. Please note, payroll cut-off dates can impact the actual start date. Playroll's payroll cut-off date is the 10th of each month unless otherwise specified.

Working Hours in Ivory Coast

The regular workweek comprises 40 hours, spanning Monday through Friday, with a daily duration of 8 hours.

Overtime in Ivory Coast

In Ivory Coast, overtime compensation is set at 115% of the standard salary rate for the initial 8 hours, 150% for extra hours, and 175% for night hours. Executives might be excluded from overtime restrictions if a fixed lump sum premium is specified in their contract.

Probation Period in Ivory Coast

The statutory probation period in the Ivory Coast depends on the type of employment:

• For hourly or daily paid employees: 8 days probation period
• Monthly paid employees: 1 month probation period
• Supervisors, technicians, and similar jobs: 2 months probation period

Fiscal Year in Ivory Coast

1 January - 31 December is the 12-month accounting period that businesses in Ivory Coast use for financial and tax reporting purposes.

Payroll Cycle in Ivory Coast

The payroll cycle in Ivory Coast is usually weekly or monthly, with employees being paid as stipulated in employment agreement. .

Minimum Wage in Ivory Coast

The minimum wage for employees in Ivory Coast is typically 468.75 XOF per hour, amounting to ~75,000 XOF per month for a typical 40 hour work week.

Bonus Payments in Ivory Coast

Ivory Coast does not have a legal mandate for 13-month salaries. Nevertheless, it is customary for employers to provide bonuses linked to factors like seniority and attendance.

Employer Tax Contributions

Employer payroll contributions are generally estimated at an additional 15.45% - 18.45% on top of the employee salary in Ivory Coast.

Employee Payroll Tax Contributions

In Ivory Coast , the typical estimation for employee payroll contributions cost is around 6%.

Individual Income Tax Contributions

Income tax in Ivory Coast is determined by National Contribution deductions and dependent ratios. These percentages vary according to income levels, ranging from 10% to 60% of the base salary.

Pension in Ivory Coast

An employee eligible for a retirement pension must fulfil specific criteria, including affiliation with the National Social Insurance Fund, reaching the age of 60, and having a minimum of 15 years of salaried activity subject to contributions.

Mandatory Leave Entitlement in Ivory Coast

The annual leave entitlement in Ivory Coast is 26 days for a full time worker. These can include public holidays on top of that or within those days, which would otherwise be unpaid.

Public Holidays In Ivory Coast

The following are 14 public holidays in Ivory Coast:

Paid Time Off in Ivory Coast

Employees in Ivory Coast are entitled to a paid annual leave of 26 working days after completing one year of service. A continuous period of 14 days must be utilised each year. The specific number of days granted depends on the length of service:

Maternity Leave In Ivory Coast

In Ivory Coast, pregnant employees are entitled to 14 weeks of paid maternity leave. This leave is divided into 6 weeks to be taken before the due date and 8 weeks following the birth. Maternity confirmation certificates are required before starting the leave.

Paternity Leave In Ivory Coast

In Ivory Coast, fathers are entitled to ten days of paid paternity leave, with the payment covered by the family allowance.

Sick Leave In Ivory Coast

An employee is eligible for up to 5 days of paid sick leave per year, with the employer covering sick leave.

Parental Leave In Ivory Coast

There are no additional provisions for shared parental leave beyond the maternity and paternity leave entitlements.

Termination Process in Ivory Coast

Compliant terminations in Ivory Coast include:

• Voluntary employee resignation
• Mutual agreement
• Unilateral employer decision (based on probation period, objective reasons, disciplinary dismissal)
• Contract expiration

Notice Period in Ivory Coast

The employment law stipulates notice periods, which vary depending on the occupation and salary. However, the general framework is as follows:

• During probation period: no notice
• Less than 6 months of service: 8 days notice
• 6 months to 1 year of service: 15 days notice
• 1-6 years of service: 1 month notice

Severance in Ivory Coast

Similar to notice periods, severance pay is outlined in the employment law and is contingent on the job role and salary. It follows the respective rates:

• 1-5 years of service: 30% monthly salary per year
• 6-10 years of service: 35% monthly salary per year
• More than 10 years of service: 40% monthly salary per year