Hire and pay employees in
Côte d'Ivoire (Ivory Coast), hassle-free

Starting January 1, 2024, individual income tax (ITS) is calculated based on progressive rates based on income, replacing the previous Tax on Salary (IS), National Contribution (CN), and General Income Tax (IGR).

Income Tax Rates 2024

The employer cost is approximately ~21% of the employee's salary.

• Tax on Salary (Impôt sur Salaire) - 1.20%
• Maternity Insurance (Assurance Maternité) - 0.75%* 
• Family Benefits (Prestations familiales) - 5%*
• Public Pension Fund (Retraite Générale) - 7.70%
• Apprenticeship Tax (Taxe d'Apprentissage) - 0.40%
• Professional Training (Formation Professionnelle Continue) - 0.60%
• Annual Additional Professional Training (Formation Professionnelle Continue Complément Annuel) - 0.60%
• Work Accident and Occupational Illnesses Insurance (Accident de travail - Maladies professionnelles) - 5.00%

*Up to a maximum salary for the contribution of XOF 75,000.

**Up to a maximum salary for the contribution of XOF 3,375,000.

These costs are provided as estimates and are intended solely for general informational purposes. To fully comprehend all associated costs and fees related to the terms of any employment agreement for this country, please contact our Sales team for a quote.

Terminations in Côte d'Ivoire can be complex. There is no at-will termination for employers, and termination must be done for just cause.

Compliant terminations include:

• Voluntarily by the employee
• By mutual agreement
• Unilaterally by the employer based on:
  • probation period
  • objective grounds
  • disciplinary dismissal

• By the expiration of the contract

In Côte d'Ivoire, employees that have completed at least one year of service and have not committed any heavy fault will be entitled to severance pay.

The severance is determined by a percentage of the total monthly salary of the twelve months of activity that preceded the date of dismissal. The severance amount is fixed and related to the seniority of the employee:

• 30% up to the fifth year of employment
• 35% from the sixth to the tenth year of employment
• 40% above 10 years of service

Côte d'Ivoire celebrates 14 national holidays.

National public holidays include:

• New Year's Day
• Easter Monday
• Day after Laylat al-Qadr
• Labour Day
• Eid al-Fitr
• Ascension Day
• Whit Monday
• Eid al-Adha
• Independence Day
• Assumption Day
• The Day after the Prophet's Birthday
• All Saints' Day
• National Peace Day
• Christmas Day

Contracts must be in French and can be bilingual. They must be in writing and signed by both parties.

A contract must include:

• Name
• Profession category
• Probation period
• Start date
• Length of the employment
• Job description
• Termination conditions
• Name of mother and father
• Matrimonial status

Employees hired using Deel have a minimum probation period depending on their job category: 

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