Ivory Coast

• New Year's Day
• Easter Monday
• Day After Laila tou-Kadr
• Eid al-Fitr
• Labour Day
• Ascension Day
• Whit Monday
• Aid el-Kebir
• Independence Day
• Assumption Day
• The Day After Prophet's Birthday
• All Saints' Day
• National Peace Day
• Christmas Day

Working Hours

Employees can work up to 40 hours per week (for non-agricultural roles) or 48 hours per week (for agricultural roles).

Minimum Wage

CFA 75,000 per month.

Employee Tax

Salary tax

Salary tax (IS)*	1.5% (flat rate)

National Contribution

Annual income	National contribution (CN)*
Up to XOF 600,000	0%
XOF 600,001 - 1,560,000	1.5%
XOF 1,560,001 - 2,400,000	5%
More than XOF 2,400,000	10%

General Income Tax

Annual income	General income tax (IGR)**
Up to XOF 300,000	0%
XOF 300,001 - 547,000	10%
XOF 547,001 - 979,000	15%
XOF 979,001 - 1,519,000	20%
XOF 1,519,001 - 2,644,000	25%
XOF 2,644,001 - 4,669,000	35%
XOF 4,669,001 - 10,106,000	45%
More than XOF 10,106,000	60%
CNPS retirement fund contribution	6.3%

*Rates apply to 80% of the employee’s gross income.

**Taxable base is calculated using the following formula: (Gross Income x 80% - (IS + CN)) x 85%.

Bonuses

The 13th-month bonus is mandatory in the Ivory Coast. The minimum amount payable is 75% of the minimum wage.

All employment contracts should be issued in the local language, and specify the terms of the employee’s compensation in West African Francs, benefits, and termination requirements. All contracts must be registered.

Both indefinite and fixed-term contracts are permitted.

Annual Leave

Minimum of 26.4 days’ paid holiday after one year of service. This rises to 27.4 days after five years and 28.4 days after ten years.

Sick Leave

Employees are eligible for five fully paid days of sick leave per year. A medical certificate must be provided.

Parental Leave

• Maternity leave: at least 14 weeks' paid leave.
• Paternity leave: two days' paid leave.

Termination Process

Both employers and employees in the Ivory Coast can terminate a contract, provided they give notice in line with legal requirements.

Severance Pay

Employees with more than 12 months of service are entitled to severance pay. This is calculated at a rate of 30% of the last year’s earnings for employees with up to five years of service. This rises to 35% after six years and 40% after ten years.

Under a Mauve Group Employer of Record solution, clients and workers can reap the benefits of Mauve’s Global Master Insurance Programme – a market-leading unified corporate insurance programme that connects all Mauve entities to its two preferred providers.

The insurance provides coverage in overseas locations through a combination of the master policy and its linked local policies, where required by law in certain jurisdictions.  The policies include:

• Employer’s Liability and Public Liability - £10,000,000 combined limit.
• Professional Indemnity - £5,000,000 limit.
• Worker’s Compensation – Limit is dependent on location of work.

For specific information about statutory and recommended insurances in your chosen country, get in touch with Mauve.