Côte d'Ivoire (Ivory Coast) Payroll
Asked about Côte d'Ivoire (Ivory Coast) payroll processing for employed persons.
What this covers — Côte d'Ivoire, 2025
- Income Tax Withholding (ITS)
- CNPS Social Contributions (effective 1 January 2025)
- Employer Payroll Tax (Contribution Employeur / Taxe sur Salaires)
- FDFP Training Levies (employer-borne, on total payroll / masse salariale)
- Minimum Wage (SMIG / SMAG)
- Conservative Defaults
- Required Inputs & Refusal Catalogue
- Transaction / Payment Pattern Library (deterministic)
- Worked Examples
- Tier 1 Rules (always apply — no judgement)
- Tier 2 Catalogue (reviewer judgement required)
- Excel Working Paper Template
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Côte d'Ivoire (Ivory Coast) Payroll automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Côte d'Ivoire accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Côte d'Ivoire to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Côte d'Ivoire →Depends on
About
Use this skill whenever asked about Côte d'Ivoire (Ivory Coast) payroll processing for employed persons. Trigger on phrases like "Ivory Coast payroll", "Côte d'Ivoire payroll", "ITS", "Impôt sur les Traitements et Salaires", "salary tax Côte d'Ivoire", "CNPS contributions", "CNPS retraite", "prestations familiales", "FDFP levy", "taxe d'apprentissage", "contribution employeur", "expatriate payroll tax Ivory Coast", "RICF family reduction", "SMIG", "CMU", "DISA", "net salary Côte d'Ivoire", "gross to net XOF", "FCFA payroll", "e-Impôts", or any question about computing employee pay, salary withholding tax, or social security contributions for Ivory Coast-based employees. This skill covers ITS progressive income-tax withholding, the RICF family-charge reduction, CNPS social contributions (employee and employer), the employer payroll tax (local vs expatriate), FDFP training levies, CMU, minimum wage, and filing obligations to the DGI and CNPS. ALWAYS read this skill before processing any Côte d'Ivoire payroll.
The full rule
The complete, step-by-step rules for Côte d'Ivoire (Ivory Coast) Payroll — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Côte d'Ivoire tax skills
Other Côte d'Ivoire computations in the OpenAccountants library.