Payroll Services in Ivory Coast
Fully managed payroll in Côte d’Ivoire – CNPS and CMU declared, the salary tax (ITS) withheld on the 2024 scale and employer taxes paid by your deadline, with a named specialist a phone call away.
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What Ivorian payroll actually involves
Payroll in Côte d’Ivoire runs through two authorities: the CNPS for social security and health cover, and the tax administration for the salary tax and employer taxes. The salary tax was rebuilt in 2024, and employer taxes differ for local and expatriate staff.
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Calculate Your Employee Costs in Ivory Coast
Enter a gross annual salary to see the employer cost of a local employee in Côte d’Ivoire: 7.7% CNPS pension on pay up to XOF 3,375,000 a month, family, maternity and work accident cover on the first XOF 75,000 at the 2% office rate, the employer’s CMU share and 2.8% employer taxes. For expatriate staff employer taxes are 12%.
Employment Cost Calculator
*Indicative figures only and not definitive legal advice. Local regulations change frequently. Consult an expertIvory Coast
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Employer Costs in Ivory Coast Explained
A local employee in Côte d’Ivoire costs about 11% to 13% on top of gross salary between XOF 300,000 and 1 million a month, and close to 19% at the minimum wage. An expatriate on the same pay costs about 9 points more. The spread comes from the structure: pension is a percentage up to a high ceiling, the other CNPS branches stop at XOF 75,000, CMU is a flat amount per person and employer taxes depend on whether the employee is local or expatriate. Here’s the breakdown.
The CNPS, the national social security fund, collects four branches. Pension is 14% of pay, 7.7% from the employer and 6.3% from the employee, on salary up to XOF 3,375,000 a month. Family benefits (5%), maternity insurance (0.75%) and work accident cover (2% to 5%, set by the CNPS for each employer’s sector) are paid by the employer alone, on the first XOF 75,000 a month.
Both limits moved on 1 January 2023, when the minimum wage rose from XOF 60,000 to 75,000: the pension ceiling is 45 times the minimum wage and the other branches stop at XOF 75,000. Some guides, and older CNPS pages, still show XOF 70,000 and 1,647,315; the CNPS figures since 2023 are 75,000 and 3,375,000. Contributions are never calculated on less than the minimum wage.
For a local employee on XOF 500,000 a month in an office business, the employer pays XOF 38,500 CNPS pension, XOF 5,812.50 for family, maternity and work accident cover, XOF 500 CMU and XOF 14,000 employer taxes: XOF 558,812.50 in total, 11.8% on top of gross pay. For an expatriate on the same salary the employer taxes are XOF 60,000 and the total rises to 21%. Above XOF 3,375,000 a month CNPS stops growing, but the 12% on expatriate pay has no ceiling.
The interprofessional collective agreement adds three items to budget for: a year-end bonus of at least three quarters of the monthly minimum salary for the employee’s category, a seniority bonus of 2% of that minimum after two years plus 1% for each further year up to 25, and a monthly transport allowance, set in 2020 at XOF 30,000 in Abidjan, 24,000 in Bouaké and 20,000 elsewhere.
Since 1 January 2024 salaries carry a single tax, the ITS, which replaced the salary tax, the national contribution and the general income tax on salaries. It is withheld monthly on gross taxable pay, benefits in kind included, at 0% up to XOF 75,000, 16% to 240,000, 21% to 800,000, 24% to 2.4 million, 28% to 8 million and 32% above.
The family quotient was replaced by a reduction for family charges: XOF 5,500 a month for each half share above one, up to 5 shares and a reduction of XOF 44,000. A married employee with two children has 3 shares and deducts XOF 22,000. On XOF 1,000,000 a month the tax before the reduction is XOF 192,000. Allowances for employment expenses up to a tenth of total pay and canteen meals up to XOF 30,000 a month are exempt.
The employer registers with the CNPS and declares each employee from the first day of work. CNPS and CMU contributions are declared and paid online through the e-CNPS portal: monthly for employers with 20 or more employees, quarterly for smaller ones, within 15 days of the end of the period. Late payment carries a surcharge.
Salary tax and employer taxes are paid by the 15th of the following month. Companies managed by the large and medium enterprise directorates pay by the 10th if industrial, petroleum or mining, the 15th if commercial and the 20th if they provide services. The annual regularisation is due in February and the annual statement of salaries, état 301, by 30 May, or 30 June for companies with a statutory auditor. Where a foreign employer seconds staff to an Ivorian business, that business is jointly liable for the employer taxes.
The 2015 Labour Code sets a 40-hour week and paid leave of 2.2 working days per month of service, 26.4 days a year, taken after a year of service. Leave grows with seniority, from one extra day after five years to eight after thirty, and women receive two extra days for each child under 21. Maternity leave is 14 weeks, with an allowance equal to salary paid by the CNPS.
Dismissal needs a legitimate reason and a written, reasoned notice. Under the interprofessional agreement, notice for monthly-paid staff runs from one to four months with seniority, and severance after a year of service is 30% of average monthly pay per year for the first five years, 35% for years six to ten and 40% beyond. A dismissal without a legitimate reason costs one month’s gross pay per year of service, at least three months and at most twenty.
Ivorian employer contributions and payroll taxes, 2026
| Contribution | Employer | Employee | Applies to |
|---|---|---|---|
| CNPS pension | 7.7% | 6.3% | Pay up to XOF 3,375,000 a month |
| Family benefits | 5% | — | Pay up to XOF 75,000 a month |
| Maternity insurance | 0.75% | — | Pay up to XOF 75,000 a month |
| Work accident insurance | 2% to 5% | — | Rate set by the CNPS for the sector; same limit |
| Universal health cover (CMU) | XOF 500 | XOF 500 | Per insured person, per month |
| National contribution, apprenticeship and training taxes | 2.8% | — | All gross taxable pay (1.2% + 0.4% + 1.2%) |
| Employer contribution on expatriate staff | 9.2% | — | Expatriate pay only: 12% in total |
Salary tax (ITS) bands and filing dates, 2026
| Monthly taxable pay | Rate | Note |
|---|---|---|
| Up to XOF 75,000 | 0% | The same as the minimum wage |
| XOF 75,001 to 240,000 | 16% | |
| XOF 240,001 to 800,000 | 21% | |
| XOF 800,001 to 2,400,000 | 24% | |
| XOF 2,400,001 to 8,000,000 | 28% | 32% above XOF 8 million |
| Family reduction | Up to XOF 44,000 | XOF 5,500 a month per half share above one |
| Salary tax and employer taxes | By the 15th | 10th, 15th or 20th for large and medium companies |
| CNPS and CMU | Within 15 days | Monthly from 20 employees, otherwise quarterly |
Employer cost of an employee in Ivory Coast by monthly salary, 2026
| Monthly gross salary | CNPS | CMU | Employer taxes | Total monthly cost | On top of gross pay |
|---|---|---|---|---|---|
| XOF 75,000, local | XOF 11,587.50 | XOF 500 | XOF 2,100 | XOF 89,187.50 | 18.9% |
| XOF 300,000, local | XOF 28,912.50 | XOF 500 | XOF 8,400 | XOF 337,812.50 | 12.6% |
| XOF 1,000,000, local | XOF 82,812.50 | XOF 500 | XOF 28,000 | XOF 1,111,312.50 | 11.1% |
| XOF 1,000,000, expatriate | XOF 82,812.50 | XOF 500 | XOF 120,000 | XOF 1,203,312.50 | 20.3% |
| XOF 5,000,000, expatriate | XOF 265,687.50 | XOF 500 | XOF 600,000 | XOF 5,866,187.50 | 17.3% |
CNPS at the 2% work accident rate for office activities, CMU for the employee only, and employer taxes of 2.8% for local and 12% for expatriate staff. The year-end bonus, seniority bonus and transport allowance are not included. These are TopSource calculations from the verified 2026 rates.
Rates, ceilings and statutory amounts shown are for 2026 and were verified on 29 September 2026 against CNPS and tax administration sources. The minimum wage has been XOF 75,000 since January 2023; a revision would move both CNPS limits. This page is general information, not tax or legal advice.
How our Ivorian payroll service works
Why TopSource for Ivorian Payroll
TopSource for payroll, Employer of Record or any other of our services represents a simpler, more reliable and transparent option.
We don’t hide fees or sneak price increases. We run Ivorian payroll in-house and file under your own CNPS and tax registrations rather than a bureau’s, so the same team that files your returns answers your calls. You get a named account manager, one consolidated monthly invoice covering salaries, contributions, taxes and fees, and one live Portico view of Côte d’Ivoire beside every other country we run for you. Portico syncs with your time-tracking, leave and HR systems via API – set up by our onboarding team, not left to yours. GDPR, SOC 2 and ISO 27001 certified.
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Ivorian payroll FAQs
The employer pays 7.7% of pay to the CNPS pension branch on salary up to XOF 3,375,000 a month, plus 5% family benefits, 0.75% maternity insurance and 2% to 5% work accident cover on the first XOF 75,000. The employee pays 6.3% pension. Health cover (CMU) adds XOF 500 a month from each side.
The minimum wage (SMIG) is XOF 75,000 a month, set by Decree 2022-986 from 1 January 2023 and unchanged since. It is also the floor for CNPS contributions, the ceiling for the family, maternity and work accident branches, and the top of the 0% band of the salary tax.
Since 2024 a single salary tax, the ITS, is withheld monthly on gross taxable pay: 0% up to XOF 75,000, then 16%, 21%, 24%, 28% and 32% above XOF 8 million. A family reduction of XOF 5,500 per half share above one, up to XOF 44,000, is then deducted. On XOF 1,000,000 the tax before the reduction is XOF 192,000.
For local staff, 2.8% of gross taxable pay: a 1.2% national contribution, 0.4% apprenticeship tax and 1.2% continuing training tax. Expatriate staff also carry the 9.2% employer contribution, 12% in total, which makes an expatriate on the same salary about 9 points more expensive.
The CMU contribution is XOF 1,000 per person a month. The employer pays half for the employee, for a spouse without work and for up to six children under 21, and the employee pays the other half; beyond six children the employee pays in full. The CNPS collects it with the social security contributions.
Salary tax and employer taxes are due by the 15th of the following month, or the 10th, 15th or 20th for large and medium companies depending on their sector. CNPS and CMU are declared and paid within 15 days of the end of each month, or each quarter for employers with fewer than 20 employees.
Not as a full month. The interprofessional collective agreement requires a year-end bonus of at least three quarters of the monthly minimum salary for the employee’s category, prorated for part-year service. Many employers pay more under their contracts or a sector agreement.
Employees earn 2.2 working days of paid leave per month of service, 26.4 days a year, which they can take after a year. Seniority adds one day after five years, rising to eight after thirty, and women receive two extra days for each child under 21.
After a year of service, a dismissed employee receives 30% of average monthly pay over the last twelve months for each of the first five years, 35% for years six to ten and 40% beyond, plus notice or pay in lieu. Serious misconduct removes the entitlement. A dismissal without a legitimate reason adds damages of one to twenty months’ pay.
Registering as an employer with the CNPS requires proof of the employer’s legal existence, which in practice means an Ivorian company or branch. Without one, the usual route is an Employer of Record. TopSource can run payroll for your Ivorian entity or employ your team through our Employer of Record service.
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