Payroll
Payroll Cycle
The payroll cycle in the Ivory Coast is either, weekly or monthly.
13th Salary
There is no statutory requirement to provide a 13th salary.
Bonuses are common in the Ivory coast, employers pay bonuses related to seniority, attendance, etc.
Working Hours
General
The standard workweek consists of 40 hours a week or eight hours a day, Mondays to Fridays.
Overtime
All work exceeding the standard working hours a week is to be paid as overtime and is regulated by employment contract/collective agreements. When an employee is requested to work overtime or work on holidays, there is a maximum number of hours allowed is 15 hours a week for both agricultural and non-agricultural workers without exceeding the daily limit of 3 hours per day.
The overtime is paid between 15% and 100% of the employee’s salary, as detailed in the employment contract.
Working Week
Monday-Friday
Leave
Paid Time Off
Employees are entitled to a minimum of 24 days of paid annual leave once one year of service has been completed.
The number of days increases in accordance with the length of service,
- After 15 years of service an additional two days
- After 20 years of service an additional four days
- After 25 years of service an additional six days
- After 30 years of service an additional eight days
Public Holidays
There are 16 national holidays in 2022.
Sick Days
An employee is entitled to up to five days of paid sickness absence per year.
Maternity Leave
Female employees are entitled to 14 weeks of paid maternity leave in The Ivory Coast, with no less than six weeks of leave prior to the due date and eight weeks following the birth.
Maternity confirmation certificates must be provided before any maternity leave can commence.
Paternity Leave
In the Ivory Coast, a father is entitled to ten days of paid paternity leave (paid by the family allowance).
Parental Leave
There are no other provisions in the law regarding parental leave.
Other Leave
There are no provisions in the law regarding other leave.
Termination
Termination Process
Employers can terminate a fix term contract by giving the following reasons – business, personal, or employee misconduct. The notice of termination must be in writing, specify the reason for termination, and be handed to the employee in person.
Notice Period
Notice periods are stipulated in employment law and vary depending on occupation and salary, but generally between one and four months.
Severance Pay
The amount of severance pay is stipulated in employment law and varies depending on job role and salary, but generally is payable at the following rates:
- For employees with a length of service of up to five years, the entitlement is 30% of the monthly salary per year
- For employees with a length of service between six and ten years, the entitlement is 35% of the monthly salary per year
- For employees with more than ten years’ service, the entitlement is 40% of the monthly salary per year
Probation Period
The statutory probation period in the Ivory Coast is:
- 8 days for daily or hourly paid employees
- 1 month for monthly paid employees
- 2 months for supervisors, technicians, and similar job roles
VISA
VISA
Permits for work in Ivory Coast are issued by the Ministry of Security and should be applied for before entering the country. Work permits for Ivory Coast come packaged with residence permits, and usually last for no longer than one year, after which they must be renewed. After it has been renewed once, an application for a new work permit must be submitted.
In order to obtain a permit to work in Ivory Coast, evidence must be provided of secured work in the country for which the prospective employer will be required to submit copies of the proposed contract and employment forms to the Ivory Coast Labor Office. In some cases, these may need to be translated into French.
VAT
General
The standard rate of VAT in the Ivory Coast is 18%
