One Pan-African team
A single Pan-African payroll team configures and runs your payroll — consistent service, wherever your people are.
Popay Payroll · Ivory Coast PopayPayroll
Payroll in Ivory Coast, handled the local way.
Statutory contributions, compliant payslips, local contracts and leave — configured to local law inside our own engine.
One engine, all of Africa. Ivory Coast payroll rules run natively inside our own gross-to-net engine — monitored and kept current by our Pan-African team, not stitched from third-party aggregators.
Talk to our African payroll team No commitment — a working conversation about your team in Ivory Coast.
CI
CI · payroll across the continent
Understand HR in Ivory Coast
Everything Ivory Coast payroll asks of an employer — in one place.
The full local picture for Ivory Coast: statutory contributions and the rules our engine runs natively — maintained by our Pan-African legislation team.
01 · At a glance
Ivory Coast payroll, by the numbers
The fixed parameters every Ivory Coast payroll run starts from.
CAPITAL
Yamoussoukro (official) · Abidjan (economic capital & seat of government)
CURRENCY
West African CFA Franc (XOF / FCFA)
OFFICIAL LANGUAGE
French
STATUTORY AUTHORITIES
DGI — Direction Générale des Impôts · Social security: IPS-CNPS — Caisse Nationale de Prévoyance Sociale · Health: CMU
INCOME TAX YEAR
1 January → 31 December (calendar year)
PAYROLL CYCLE
Monthly
MONTHLY STATUTORY DEADLINE
ITS & employer payroll taxes: 10th (industrial/petroleum/mining), 15th (commercial), 20th (service companies) of following month · CNPS & CMU: by 15th of following month · DISA (annual): 31 March
MINIMUM WAGE (SMIG)
XOF 75,000 / month (non-agricultural workers)
Agricultural min. wage (SMAG)
XOF 39,960 / month
Ordinary working week
40 hours / week (non-agricultural) · 2,400 hours / year (agricultural)
OVERTIME
41st–48th hour: +15% · beyond 48th: +50% · Sunday/public holiday or night: +75% · night on Sunday/public holiday: +100%
NOTICE PERIOD
8 days (hourly/daily < 6 months) up to 4 months (category 6+ > 10 years)
RETIREMENT AGE
60 years (normal)
MAIN LABOUR LAW
Labour Code of Côte d’Ivoire · General Tax Code (CGI) · Social Security Code (Code de Prévoyance Sociale)
02 · Statutory obligations & contributions
Social contributions in Ivory Coast
Statutory contributions declared by the employer, each scheme with its own rate,
| Contribution | Employer | Employee | Basis & ceilings |
|---|---|---|---|
| CNPS — Retirement pension | 7,70 % | 6,30 % | Monthly remuneration capped at XOF 3,375,000 / month |
| CNPS — Family benefits | 5,00 % | - | Monthly remuneration capped at XOF 3,375,000 / month |
| CNPS — Maternity insurance | 0,75 % | - | Monthly remuneration capped at XOF 3,375,000 / month |
| CNPS — Occupational accidents | 2 % a 5 % | - | Gross salary, uncapped. Rate based on sector risk class. |
| CMU — Universal Health Coverage | XOF 500 / month | XOF 500 / month | Fixed flat amount per employee per month |
| Employer payroll contribution (local employees) | 0% (exempt) | - | Local employees are exempt |
| Employer payroll contribution (expatriate employees) | 9.2% | - | Of gross taxable remuneration |
| FDFP — Continuing Education Tax | 1,2 % | - | Of gross taxable remuneration (salaries, allowances, taxable benefits) |
| FDFP — Apprenticeship Tax | 0,4 % | - | Of gross taxable remuneration |
Note: CNPS contributions are calculated on all remuneration subject to contributions (salary, bonuses, allowances, benefits in kind, overtime), excluding reimbursements of legitimate business expenses. The CNPS contribution ceiling for pension, family benefits and maternity is XOF 3,375,000 / month. Occupational accident rates are set per company activity sector — confirm your applicable rate from the Unique Registration Certificate (IDU) annex. CNPS registration is mandatory from the hiring of the first employee. Late CNPS declaration: penalty of 10% of contributions due. Source: Social Security Code; IPS-CNPS.
03 · Income tax on salaries
The income tax brackets withheld for DGI
The income tax on salaries and wages (ITS) in Côte d'Ivoire is calculated progressively on gross taxable remuneration, incorporating statutory tax share allocations and family tax relief reductions based on the employee's marital status and dependants.
Income Tax Bands (ITS)- Monthly
- 0 – 75,000 XOF
- 0% (tax-free)
- 75,001 – 240,000 XOF
- 16%
- 240,001 – 800,000 XOF
- 21%
- 800,001 – 2,400,000 XOF
- 24%
- 2,400,001 – 8,000,000 XOF
- 28%
- ABOVE ,8,000,000 XOF
- 32%
Tax Shares Allocations
- Single, divorced or widowed without dependants
- 1
- Married without dependants
- 2
- Single or divorced with 1 dependant
- 2
- Married or widowed with 1 dependant
- 2.5
- Single or divorced with 2 dependants
- 2.5
- Married or widowed with 2 dependants
- 3
- Single or divorced with 3 dependants
- 3
- Married or widowed with 3 dependants
- 3.5
- Single or divorced with 4 dependants
- 3.5
- Each additional dependant
- +0.5 share
- Each disabled dependant (minor or adult)
- +1 share
- Maximum tax shares
- 5 shares (capped)
Family Tax Relief Reductions (Monthly)
- Tax Share 1
- 0
- Tax Shares 1.5
- 5,500 XOF
- Tax Shares 2
- 11,000 XOF
- Tax Shares 2.5
- 16,500 XOF
- Tax Shares 3
- 22,000 XOF
- Tax Shares 3.5
- 27,500 XOF
- Tax Shares 4
- 33,000 XOF
- Tax Shares 4.5
- 38,500 XOF
- Tax Shares 5
- 44,000 XOF
04 · Employment conditions, termination and retirement
Employment conditions and applicable formalities
Notice: Hourly or daily-paid workers
- Up to 6 months
- 8 days
- 6 months – 1 year
- 15 days
- 1 – 6 years
- 1 month
- 6 – 11 years
- 2 months
- 11 – 16 years
- 3 months
- More than 16 years
- 4 months
Notice: Monthly-paid employees — categories 1–5
- Up to 6 years
- 1 month
- 6 – 11 years
- 2 months
- 11 – 16 years
- 3 months
- More than 16 years
- 4 months
Notice: Employees — category 6 and above
- Up to 10 years
- 3 months
- More than 10 years
- 4 months
Notice: Employees with permanent disability >40%
- After 6 months of service
- Twice the normal notice period
Severance Pay & End-of-Career Indemnity
- Years 1 – 5
- 30% of average monthly salary
- Years 6 – 10
- 35% of average monthly salary
- Beyond 10 years
- 40% of average monthly salary
05 · Statutory minimums under the Labour Code and collective agreements.
The law sets the floor; contracts and collective agreements can add to it. Below are the statutory minimums your accruals must track.
Annual paid leave
2.2 working days / month = 26.4 working days / year. Paid at normal rate. Additional days may be granted for seniority per collective agreement.
Maternity leave
14 weeks (6 pre-natal + 8 post-natal). Full net salary maintained — employer pays and is reimbursed by CNPS for the statutory maternity benefit.
Paternity leave
2 paid working days. Paid in full by the employer.
Employee’s own marriage
4 days on full pay, subject to 10-day annual family-event cap.
Marriage of child / sibling
2 days on full pay, subject to annual cap.
Death of spouse/ parent/ child
5 days on full pay, subject to annual cap.
Death of sibling/ parent in law
2 days on full pay, subject to annual cap.
Child’s baptism/ First communion
1 day on full pay, subject to annual cap.
06 · Overtime
Overtime & Premium Rates
| Overtime | Premium rate | ||
|---|---|---|---|
| 41st to 48th hour / week | +15% | ||
| Beyond the 48th hour / week | +50% | ||
| Day work on Sundays / public holidays, or night work on ordinary days (21:00–05:00) | +75% | ||
| Night work on Sundays or public holidays | +100% | ||
| Work on public holiday (hourly-paid employees) | +100% |
Native African payroll — one accountable partner.
Compliant payslips
Statutory contributions, income tax and net pay computed and presented on a payslip built for local requirements.
We own the gross-to-net engine
Local rules are configured natively inside our engine, not stitched from third-party aggregators — one accountable system, one contract.
Talk to our Pan-African payroll team.
Tell us about your team in Ivory Coast and we'll map your options — payroll, contracts and local compliance — plainly and without commitment.
Ivory Coast payroll, answered
Do you run Ivory Coast payroll on your own engine?
Yes. Ivory Coast statutory rules are configured natively inside our own gross-to-net engine and maintained by our Pan-African legislation team.
Can you handle payslips and leave locally?
Yes — compliant payslips and statutory leave are all part of the service.
