Hiring in Côte d'Ivoire: the visa on the contract, the contract and what comes off pay, step by step

Move someone who is already in Côte d'Ivoire

The visa is given on a contract of employment. A foreign worker who moves to a new employer works under a new contract, which needs its own visa.

An Ivorian employee works out the notice their current contract sets. A new employer who hires someone it knows is still bound by another contract shares the liability for any damage an abusive break of it causes.

Check the role is open to a non-Ivorian

Every vacancy is declared to the public employment service and published in a national daily newspaper. An employer can recruit a candidate who is not Ivorian once a month has passed from the first publication with no national who meets the profile. Employers also declare their hires and dismissals to the public employment service.

A foreign worker works only under a contract that carries the Minister's visa. Unless the contract sets particular terms, they are treated as an Ivorian national in the same job.

Set the contract up right

A contract can take whatever form the parties choose, but a fixed-term contract, a trial period and a foreign worker's contract are in writing. A hiring letter can take the place of a contract. The contract is written in French and signed by both sides, entered in the employer's register, and a copy is given to the employee.

A fixed-term contract with a precise term runs for up to two years in all, renewals included. Fixed-term staff in permanent jobs can be no more than one in three of the workforce. Where no open-ended contract follows, the employee is owed an end-of-contract indemnity of 3% of the gross pay for the whole contract. It is not owed where the employee turns down an open-ended contract for the same job, ends the contract early or commits gross misconduct. A fixed-term contract that breaks these rules is open-ended.

A trial period is set in writing. It lasts up to eight days for staff paid by the hour or the day, a month for staff paid by the month, two months for supervisors and technicians, three months for engineers, managers and senior technicians, and six months for senior managers. It can be renewed once. Either side can end it without notice or compensation.

The SMIG, the interprofessional minimum wage, is XOF 75,000 a month.

The legal week is 40 hours outside agriculture, with no day over eight hours where the week is spread unevenly. The weekly rest is at least 24 hours, in principle on Sunday.

Overtime is paid at 15% more from the 41st hour to the 46th, and 50% more after it, unless a collective agreement gives more. Overtime at night is paid at 75% more. On a Sunday or public holiday it is paid at 75% more by day and 100% more at night. Overtime is capped at 15 hours a week, three hours on top of a working day, and 75 hours a year. An employee is free to refuse it.

Know the employee test before you engage a contractor

Côte d'Ivoire's Code du travail treats as a worker anyone, of any sex, race or nationality, who puts their professional activity under the direction and authority of another person for pay. Neither side's legal status counts in deciding it.

The Code covers every contract performed in Côte d'Ivoire. It also covers work there under a contract made for another state, unless the worker is on a temporary mission of up to three months.

The salary tax uses the same test. It reaches sales representatives and members of the liberal professions where they work under a contract of subordination.

A role that needs the visa on a foreign worker's contract goes through employer of record.

Know what comes off pay each month

The CNPS pension takes 6.3% from the employee and 7.7% from you, on pay up to 45 times the SMIG, the minimum wage. You alone pay 5% for family benefits, 0.75% for maternity and between 2% and 5% for work accidents, at the rate the CNPS sets for your sector. Those three stop at XOF 70,000 a month. An employer of 20 or more staff pays each month, within 15 days of its end. A smaller employer pays each quarter.

Universal health cover costs XOF 1,000 a month for each person covered. You pay 50% of it for the employee, a spouse and up to six children under 21, and the employee pays the rest. Beyond six children, the employee pays the whole contribution.

The salary tax is withheld each month on the gross pay, benefits in kind included. Nothing is due on the first XOF 75,000. The rates then rise through 16%, 21%, 24% and 28% to 32% above XOF 8,000,000. A reduction for family of XOF 5,500 a month for each half part above one comes off the tax, up to five parts. An employer attached to a tax centre pays it over by the 15th of the next month.

You also pay taxes on pay: the national contribution at 1.2%, the apprenticeship tax at 0.4% and the continuing-training tax at 1.2%. That is 2.8% of a local employee's gross pay. On an expatriate's pay, an employer contribution of 9.2% brings it to 12%.

Know the leave your people are entitled to

End employment on the law's terms

An employee can resign from an open-ended contract at any time, on notice. An employer can dismiss only for a legitimate reason. Notice is given in writing, and an employer's notice states the reason.

For staff paid by the month in the first five categories, notice is a month up to six years' service, two months up to eleven, three months up to sixteen and four months after. From the sixth category up, it is three months up to sixteen years and four after. Staff paid by the hour, day, week or fortnight start at eight days. During notice, the employee has two days a week on full pay to look for work. The side that gives no notice pays the pay for it, except after gross misconduct.

After a year of service, a dismissed employee who has not committed gross misconduct is owed a dismissal indemnity. It is 30% of the average monthly pay of the last twelve months for each year up to the 5th, 35% for each year up to the 10th, and 40% for each year after.

A dismissal without a legitimate reason is abusive. A court can award damages for it. Where the employer is responsible, they come to a month's gross pay for each year of service, at least three months' and at most twenty.

A dismissal of more than one employee for economic reasons starts with a meeting at the labour inspectorate. The file on it goes to the National Council for Social Dialogue, the staff delegates and the labour inspector at least 15 working days before. Those dismissed keep priority for rehiring in the same category for two years.

A fixed-term contract ends early only by agreement, for gross misconduct, by force majeure or during the trial period. The side that ends it otherwise owes damages equal to the pay up to its term. A pregnant employee cannot be dismissed, except for gross misconduct or a reason unrelated to the pregnancy. A work certificate is owed at the end of every contract.

See what changed this year, and what is next

The annexe fiscale to the Finance Law for 2026 changed neither the salary tax nor the taxes on pay. The texts read for this guide set no change to the CNPS rates, the health cover contribution or the minimum wage in the last twelve months, and schedule none.