When expanding your business in Ivory Coast (Côte d'Ivoire), consider partnering with an Employer of Record (EOR). An Ivory Coast EOR will handle all employment-related responsibilities and risks, ensuring a smooth and compliant expansion.

An EOR in Ivory Coast manages essential tasks like employee payroll, taxes, and compliance with local labor laws. Your company still oversees day-to-day employee activities, but the EOR becomes the legal employer, taking care of administrative duties. This partnership simplifies your operations in Ivory Coast, allowing you to focus on growth while staying compliant with local laws. It's a smart move for employers looking to expand in the region.

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Expanding your team in Ivory Coast involves hiring the right employees at the right time and for the appropriate positions. Employers in Ivory Coast must have a local entity to handle compliance, payroll, tax, and benefits management, given the complexity of employment regulations in the country.

With Gloroots’s global Employer of Record (EoR) service, you can delegate payroll, tax, benefits, and compliance responsibilities, allowing you to focus on your employees and company growth. This partnership streamlines your expansion efforts, ensures compliance with local regulations, and makes your growth journey in Ivory Coast more efficient.

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The term "misclassification of employees" refers to the inaccurate classification of workers by their employers. Misclassification occurs when an employer categorizes a worker as an independent contractor or exempts them from certain employment laws and benefits, even if the worker should be classified as an employee and entitled to legal protections, benefits, and rights. 

Utilizing a PEO/EOR in Ivory Coast helps mitigate the risks associated with misclassification by ensuring compliance with labour laws, proper employee classification, accurate payroll processing, and access to comprehensive benefits. This enables businesses to focus on their core operations while entrusting employment-related responsibilities to experienced professionals.

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To gain a comprehensive understanding of working conditions in Ivory Coast (Côte d'Ivoire), it's essential to consider the labor laws of 2015, pre-existing decrees, the collective bargaining agreements. Reading further will provide you with insights into the employment landscape in the country.

Employment contract

In Ivory Coast (Côte d'Ivoire), employee classification can fall into one of two categories: full-time employees or independent contractors, and this classification is determined by the employer in accordance with the country's labor laws.

The key distinction between these two classifications lies in the benefits and responsibilities associated with each:

• Full-time Employees: Full-time employees in Ivory Coast are entitled to a range of benefits, including statutory sick pay, maternity and paternity leave, minimum notice periods, legal protection against unfair dismissal, and more. They are integrated into the employer's payroll system, and their taxes are typically withheld by the employer.
• Contractors: Contractors in Ivory Coast work on a project-to-project basis. They are responsible for managing their own business entity, paying their taxes independently, and have the flexibility to work for multiple clients simultaneously. They do not become part of the employer's payroll system.

Employment contracts in Ivory Coast must be written in French to comply with local regulations. This ensures clarity in the employment relationship between the employer and the employee or contractor.

Working time

The typical workweek comprises 40 hours, which are distributed over five days from Monday to Friday, with each day accounting for eight hours of work.

Overtime

Additional compensation for overtime in Ivory Coast follows a specific structure. 

Employees receive a 115% salary rate for the initial eight extra hours worked, followed by a 150% salary rate for any additional hour. 

For extra hours worked during the night, employees receive a 175% premium.

Executives, however, may be exempt from these overtime limitations if a fixed lump sum premium is mutually agreed upon and specified in their employment contract.

Public Holidays

Employees are entitled to 14 days of annual leave. If a holiday falls on a weekend, it is forfeited.

Minimum Wage

The minimum wage in Ivory Coast stands at 75,000 CFA francs.

Annual Leave

Employees are granted a minimum of 26 working days of paid annual leave after completing one year of service. They are required to take one continuous period of 14 consecutive days off each year. 

The allocation of leave days increases with the length of service:

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Paid Sick Leaves

Employees can receive a maximum of five days of paid sick leave per year, and the cost of sick leave is borne by the employer

Maternity leaves

Female employees in Ivory Coast are eligible for 14 weeks of paid maternity leave, with a mandatory six-week leave period before the expected due date and an additional eight weeks after childbirth. 

Prior to the start of maternity leave, maternity confirmation certificates must be submitted.

Paternity leaves

In Ivory Coast, fathers have the right to ten days of paid paternity leave, and this leave is covered by the family allowance.

Tax and Social Security contribution

Employer Payroll Contributions

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The "Total Employment Cost" can range from 15.45% to 18.45%, depending on factors such as the specific contribution rates applied for work injury and disability under CSS.

Employee Payroll Contributions

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Employee Income tax

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Termination 

Employers have the option to conclude a fixed-term contract based on various grounds, including business needs, personal reasons, or employee misconduct. Termination notices must be documented in writing, clearly state the grounds for termination, and be personally delivered to the employee.

Severance Pay

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Notice Period

Notice periods are established by employment regulations and differ based on occupation and income. In general, they are structured as follows:

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Both employers and employees are obligated to adhere to these notice periods.

Probation period

The legally mandated probation periods in Ivory Coast are as follows:

•  8 days for employees paid on a daily or hourly basis
•  1 month for employees paid on a monthly basis
•  2 months for roles such as supervisors, technicians, and positions of a similar nature