Hire compliantly in the Ivory Coast Talk to an Expert

Employees are entitled to paid annual leave of 2.2 days per month unless more favorable terms are provided in collective agreements. Employees under 21 years of age are entitled to 2 additional days of leave per year per child in their care. The right to take leave begins after 1 year of continuous service and increases as follows depending on the seniority:

• 1 additional day for employees with more than 5 years of service in the same organization
• 2 additional working days for employees after 10 years of service in the same organization
• 3 additional working days for employees after 15 years of service in the same organization
• 7 additional working days for employees after 25 years of service in the same organization
• 8 additional working days for employees after 30 years of service in the same organization

Annual leave must be taken within 12 months. The order and start date of leave are fixed by the employer, considering the business's needs and the employee's wishes. Each employee must be informed at least 15 days in advance of the leave dates. Annual leave can be split, provided that at least 1 portion of the leave is 14 days long.

In Côte d’Ivoire, there are no separate provisions for sick leave. However, in case of severe sickness diagnosed by a licensed medical practitioner, the employment contract can be suspended for a maximum of 6 months or until the replacement of the employee. Employees must inform their employer of their absence within 48 hours of its commencement.

Statutory paid maternity leave is 14 weeks - 6 weeks before and 8 weeks after birth (10 weeks in case of multiple births) - and can be extended by 3 weeks in case of any medical complications arising out of pregnancy or delivery. Maternity leave for public sector employees is for 24 weeks, 8 weeks prenatal and 16 weeks postnatal. Employees receive 100% of their wages during maternity leave. The woman must provide notice of her pregnancy by the third month at the latest.

The law prohibits employers from terminating the employment of a woman during the period of her maternity leave. Any pregnant woman whose condition has been established medically may terminate her employment contract without notice and without having to pay an indemnity for breach of contract.

From the third month of pregnancy, a woman has the right to reimbursement of hospital fees, pharmaceutical costs, and medical care in relation to the pregnancy. These benefits shall be borne by the Caisse Nationale de Prevoyance Sociale,which establishes a fund based on employer contributions for this purpose.

Upon the birth of a child, Côte d’Ivoire's Labor Code provides 2 days of fully paid leave to employees who have worked for the same employer for at least 6 months. Employees must seek written prior authorization, though if this is not possible, they must submit relevant documents within 15 days of their absence.

Public sector employees are entitled to 30 days' paternity leave, effective March 2025. They must present a birth certificate within 3 months of the birth. They lose their right to paternity leave if they do not submit their request within the specified time limit.

Minimum Wage

The current minimum wage for all interprofessional employees is XOF 75,000 (West African CFA francs) per month, applicable from January 2023. The minimum wage for agricultural workers is XOF 36,000.

The minimum wage and conditions of remuneration for piece work are posted at the employer's office and the staff payrolls. Employees who work on a daily or weekly basis must be paid at least once every 15 days. Employees who work on a bi-weekly or monthly basis must be paid at least once per month.

Overtime, Holiday & Vacation Pay

Employees working more than 40 hours a week are entitled to overtime compensation. The maximum number of overtime hours is 15 hours per week and 3 hours per day. A temporary increase in working hours for urgent and exceptional work necessary to prevent the inevitable loss of a product or imminent accidents is paid at the regular rate. Overtime worked to maintain or to increase production is payable as follows:

• 15% increase for the hours worked from the 41st to the 46th hour
• 50% increase for the hours worked beyond the 46th hour
• 75% increase for hours worked at night.

Employees working on public holidays are entitled to a 75% increase in their wages for hours worked during the day and a 100% increase for hours worked during the night.

Employees are entitled to receive 100% of their wages during annual leave, paid in advance.

Notice Period

The notice period depends on type and length of employment and can vary between 8 days and 4 months. It can be waived by payment in lieu of notice. During the notice period, the employee is entitled to 2 days off per week paid at full salary to look for a job.

Severance Benefits

When a fixed-term contract ends without the worker being converted to a permanent employee by virtue of a subsequent indefinite contract, then the employee is owed severance equal to 3% of the total raw wage earned during the execution of the contract. This severance is to be paid with the last paycheck of the employee.

Côte d’Ivoire provides a severance package to employees who have been employed continuously for at least 1 year and have not conducted any gross misconduct. Severance pay is paid as a percentage of the total monthly salary for the 12 months of activity preceding the date of dismissal according to the years of service:

• 30% up to and including the fifth year
• 35% from the sixth to the tenth year
• 40% over 10 years of service.

Pension

The Caisse Nationale de Prévoyance Sociale (CNPS) 's retirement branch is responsible for paying pension benefits to retired employees. Employees are entitled to a pension when they are affiliated with CNPS, reached the age of 60 years, and have had at least 15 years of paid employment. The retirement pension is calculated as a percentage of wages subject to contribution in the best 15 years, calculated based on the number of years of service. The maximum amount of the pension paid in respect of the retirement is 50% of the average wage. The minimum monthly pension is 50% of the guaranteed professional minimum wage. From January 2026, the minimum monthly pension amount is set at CFA 60,000.

Employees who have less than 2 years of contributions and leave the CNPS regime are entitled to reimbursement of their contributions made to the CNPS. Employer contributions are not refunded.

Both employees and employers contribute to the pension scheme. The minimum monthly salary for contribution is XOF 60,000 (West African CFA francs), and the maximum is 45 times the minimum wage.

Dependents/Survivors Benefits

The Family Benefits branch of the National Social Security Fund, Caisse Nationale de Prévoyance Sociale (CNPS), provides lifetime annuities to the dependents (spouse, children, or parents) of an insured deceased employee who was a pensioner or eligible to receive a pension.

In the event of the death of an employee who is retired, the surviving spouse is entitled to a pension equal to 50% of the pension received by the deceased, provided that the marriage was contracted for at least 2 years before death, and the spouse is at least 50 years of age (husband) or 45 years of age (wife). The monthly pension is permanently reduced by 5% for each year when the benefit is claimed before age 50 (there is no reduction if the widow(er) has dependent children younger than age 16).

Surviving children under the age of 21 years who are unmarried are entitled to an orphan's pension equal to 20% of the deceased employee's pension. Starting from January 2026, when one of the entitled parents passes away—whether the parents were legally married or not—minor orphans under 21 years of age become eligible to receive a pension alongside the surviving spouse, who receives 50%. The remaining 50% of the pension is shared equally among the children. In case of the death of both parents, the total pension cannot exceed 100%, so if the number of children is more than 5, the pension share is reduced proportionately.

Invalidity Benefits

According to Côte d'Ivoire's Social Security Code, when insured employees are recognized as unfit for all work, regardless of age, they become eligible to receive retirement pension immediately without any reduction. Persons must have at least 15 years of contributions to qualify for this pension.

The pension is calculated as a percentage of wages subject to contribution in the best 10 years. The maximum amount of the pension paid in respect of the retirement is 50% of the average wage, increasing to 100% from January 2026. For contribution years before January 1, 2000, the pension is calculated at a rate of 1.33% of the average salary per year. For years after that, the rate is 1.7% of the average salary per year. From January 2026, this will increase to 2% per year for the first 15 years of career and 1.7% per year from the 16th year.

Employees get benefits for any occupational diseases or accidents occurring at work from CNPS (National Social Security Fund, or Caisse Nationale de Prévoyance Sociale). CNPS provides monetary benefits depending on the type and degree of disability. It also covers medical treatment expenses and provides a daily allowance for the duration of temporary invalidity. Only employers contribute to CNPS for occupational risk insurance.

Personal Income Tax

Residents are taxed on their worldwide income, plus income from sources in Côte d'Ivoire. Non-residents are taxed only on their income from sources in Côte d'Ivoire. Persons who own a house or habitual residence or live outside the country but continue being paid by an employer in Côte d'Ivoire are considered residents. Retirees aged 70 and above benefit from a 75% abatement on the tax amount calculated after applying the family charge reduction.

From January 2024, income tax reforms took effect, and the 3 taxes earlier were merged into a single tax applicable on the annual net taxable income as a progressive scale, ranging from 16% to 32%.

Visas

Côte d’Ivoire issues the following types of visas: ordinary and official. The ordinary visa is affixed in an ordinary passport. The official visa is affixed in a diplomatic, service, or official passport. Depending on the length of stay, the following types of visas are provided:

• A transit visa, which cannot exceed 3 days
• A short-stay visa, which cannot exceed 3 months
• A long-stay visa, which cannot exceed 1 year

Depending on the reason for travel, the following types of visas are provided:

• Business visa - This visa is issued to those entering Côte d’Ivoire for short-term business purposes.
• Student visa - This visa is issued to foreign nationals who enter Côte d’Ivoire for education or research purposes.
• Tourist and leisure visa - This visa is issued to foreign nationals traveling to Côte d’Ivoire for tourism purposes.
• Health and social affairs visa - This visa is issued to foreign nationals traveling to Côte d’Ivoire for medical or social purposes.
• Work contract visa - This visa is issued to foreign nationals who enter Côte d’Ivoire for employment. It is issued for a maximum of 24 months in case of fixed-term employment and for a longer duration for open-ended contracts.

Work Permits

Côte d'Ivoire's law permits companies to hire foreign nationals and provide work permits to them, provided they cannot fill the vacancy using nationals. Any vacancy in the workplace must be reported to the AGEPE (Agence d'Études et de Promotion de l'Emploi).

Before hiring, non-Ivorian employees must have a contract or a letter of employment approved by the AGEPE on a form established for this purpose. For a fixed-term employment contract, the visa is issued for a maximum period of 24 months. For an open-ended employment contract, a long-term visa is issued. Employees must apply for a work permit within 3 months of hire. A work permit is issued for 1 year and is renewable annually.

The amount of the Employment Contract Visa fee is set as follows:

• Upon issuance of the visa (first year of the contract) - 1 month of the employee's gross monthly salary
• Upon visa renewal (second year of the contract) - If the Ivorianization plan for the position is being implemented, half of the employee's gross monthly salary for the duration of the plan's implementation, and if the employer is responsible for the non-implementation of the Ivorianization plan for the position, 2 months of the employee's gross monthly salary

The minimum age for any work is 16 years. Children over 14 years of age can be employed as apprentices. The minimum age for hazardous and night work is 18 years.

Working hours for employees under 18 years of age cannot be more than 40 hours per week. Young employees must have a minimum daily rest of 12 consecutive hours.

Young workers aged 16 to 21 have the same rights as workers in their professional category. Young workers may under no circumstances be subject to reductions in wages or professional downgrades because of their age.