Ivory Coast Payroll

Côte d'Ivoire (Ivory Coast) Payroll Skill v0.1

Tier 2 — research-verified, pending accountant sign-off. Every figure below carries an inline source or an explicit [RESEARCH GAP — reviewer to confirm] marker. Do not treat any output as final until a licensed Ivorian accountant (expert-comptable inscrit à l'Ordre) has reviewed it.

Section 1 — Quick Reference

Quick Reference table

Field	Value
Country	Côte d'Ivoire (Republic of Côte d'Ivoire / Ivory Coast)
Currency	West African CFA franc (XOF / FCFA) only
Standard pay frequency	Monthly
Tax year	Calendar year (1 January — 31 December)
Income tax on salary	YES — single progressive ITS (Impôt sur les Traitements et Salaires)
Tax withholding system	ITS withheld at source by employer, declared/paid via e-Impôts
Tax authority	Direction Générale des Impôts (DGI) — e-impots.gouv.ci
Social security authority	Caisse Nationale de Prévoyance Sociale (CNPS) — cnps.ci
Training-levy authority	Fonds de Développement de la Formation Professionnelle (FDFP)
Key legislation	Code Général des Impôts (CGI) Art. 119 bis (ITS scale), Art. 120 (RICF), Art. 138 (payment); Ordonnance n° 2023-719 of 13 Sept 2023 (ITS reform, effective 1 Jan 2024)
Minimum wage (SMIG)	75,000 XOF/month (Decree n° 2022-986, in force since 1 Jan 2023)
Validated by	Pending — requires sign-off by an Ivorian expert-comptable
Skill version	0.1

Reform alert. Ordonnance n° 2023-719 (13 Sept 2023) merged the three former salary taxes — the proportional IS, the Contribution Nationale (CN), and the IGR — into a single progressive ITS, effective 1 January 2024. The old "IGR + CN + IS" stack that many legacy calculators still show is OBSOLETE. Do NOT use it. (Source: PwC Ivory Coast — Taxes on personal income, last reviewed Mar 2026, https://taxsummaries.pwc.com/ivory-coast/individual/taxes-on-personal-income)

Section 2 — Income Tax Withholding (ITS)

The employer withholds the ITS monthly at source on each employee's gross taxable salary (cash pay plus benefits in kind), applies the progressive scale, then deducts the fixed RICF family-charge reduction, and remits the net to the DGI.

2.1 Progressive Monthly Scale — CGI Article 119 bis (current, 2024–)

Progressive Monthly Scale (CGI Art. 119 bis, reproduced at loidici.biz (https://loidici.biz/2025/02/21/67781/), and PwC Ivory Coast (https://taxsummaries.pwc.com/ivory-coast/individual/taxes-on-personal-income))

Monthly taxable income (XOF)	Marginal rate	Cumulative ITS at top of band (XOF)
0 — 75,000	0%	0
75,001 — 240,000	16%	26,400
240,001 — 800,000	21%	144,000
800,001 — 2,400,000	24%	528,000
2,400,001 — 8,000,000	28%	2,096,000
Above 8,000,000	32%	— (no ceiling)

The 0% floor of 75,000 XOF coincides exactly with the SMIG.

• 75,000 → 0
• 240,000 → 0 + 16% × 165,000 = 26,400
• 800,000 → 26,400 + 21% × 560,000 = 144,000
• 2,400,000 → 144,000 + 24% × 1,600,000 = 528,000
• 8,000,000 → 528,000 + 28% × 5,600,000 = 2,096,000

[RESEARCH GAP — reviewer to confirm] Professional abatement. The pre-reform regime applied a 20% professional abatement before the old scale. Under the unified ITS, PwC presents the scale as applied to gross taxable salary, and this skill follows that (no standalone abatement). A separate abatement percentage under the new law could not be confirmed from a primary source (the DGI/Deloitte rate images did not render to text). Reviewer must confirm whether any abatement still applies before signing off.

2.2 Family-Charge Reduction — RICF, CGI Article 120

• RICF definition — The Réduction d'Impôt pour Charges de Famille (RICF) replaces the old family-quotient system. It is a fixed XOF amount subtracted from the gross monthly ITS — NOT a percentage. Parts run from 1 to 5: the employee receives 1 part, +0.5 part per dependent child (and the configuration of the household), up to a maximum of 5 parts. (CGI Art. 120)

RICF table (CGI Art. 120 via loidici.biz (https://loidici.biz/2025/02/21/67781/))

Parts	Monthly reduction (XOF)	Annual reduction (XOF)
1	0	0
1.5	5,500	66,000
2	11,000	132,000
2.5	16,500	198,000
3	22,000	264,000
3.5	27,500	330,000
4	33,000	396,000
4.5	38,500	462,000
5	44,000	528,000

• RICF increment rule — 11,000 XOF/month per additional full part, 5,500 XOF per half-part. (CGI Art. 120 via loidici.biz (https://loidici.biz/2025/02/21/67781/))

[RESEARCH GAP — reviewer to confirm] The annual figure for 5 parts rendered inconsistently in one extraction (showed "328,000"). 528,000 is the arithmetically consistent value (44,000 × 12 = 528,000) and is used here, but the reviewer must confirm against the official CGI text.

• Net ITS formula — Net ITS = gross ITS (from §2.1 scale) − RICF reduction (from §2.2 table), floored at 0. (CGI Art. 120)

2.3 ITS Filing & Payment

ITS Filing & Payment table

Item	Detail	Source
Withholding	Monthly at source by employer	CGI Art. 119 bis / DGI
Declaration & payment	By the 15th of the following month via e-Impôts (e-impots.gouv.ci)	DGI fiscal calendar (CALENDRIER.pdf); corroborated by multiple guides
Small-withholding option (CGI Art. 138)	If monthly ITS ≤ 1,000 XOF, may pay semi-annually (by 15 Jul / 15 Jan). But if in any month the amount exceeds 5,000 XOF, all sums due for the current semester fall due within the first 15 days of the following month.	CGI Art. 138
Late penalty	25% surcharge on the amount due, plus 2% interest per month of delay	DGI / PwC

[RESEARCH GAP — reviewer to confirm] The DGI calendar PDF did not render to text, so whether the ITS deadline shifts by taxpayer regime (DGE large enterprises vs CME/SME) is unconfirmed. The commonly cited date is the 15th of the following month.

Section 3 — CNPS Social Contributions (effective 1 January 2025)

CNPS contributions are split across five branches. Two distinct monthly base ceilings apply: 3,375,000 XOF for retirement; 70,000 XOF for family allowances, maternity, and work-injury. CMU is a flat per-person amount.

3.1 Contribution Table (effective 1 Jan 2025)

Contribution Table (CLEISS — Les cotisations en Côte d'Ivoire, effective 1 Jan 2025 (https://www.cleiss.fr/docs/cotisations/cotedivoire.html); PwC Ivory Coast — Other taxes (https://taxsummaries.pwc.com/ivory-coast/individual/other-taxes); CNPS (https://www.cnps.ci/))

Branch	Employee	Employer	Total	Monthly base ceiling (XOF)
Retirement / old-age (assurance vieillesse)	6.30%	7.70%	14.00%	3,375,000
Family allowances (prestations familiales)	0%	5.00%	5.00%	70,000
Maternity (assurance maternité)	0%	0.75%	0.75%	70,000
Work injury / occupational disease (AT/MP)	0%	2%–5% (by sector risk)	2%–5%	70,000
CMU (universal health coverage)	500 XOF/person/mo (flat)	500 XOF/person/mo (flat)	1,000 XOF/person/mo	flat (no %)

Percentage totals (self-checked, excluding flat CMU and excluding the variable AT/MP range):

• Employee %: 6.30% (retirement only).
• Employer %: 7.70% (retirement) + 5.00% (family) + 0.75% (maternity) + AT/MP (2%–5%) = 15.45% to 18.45%.
• Family + maternity are frequently quoted together as 5.75% (5.00% + 0.75%), entirely employer-borne.
• Plus 500 XOF/person CMU on each side (flat).

[RESEARCH GAP — reviewer to confirm] The AT/MP work-injury rate is sector-specific (2%–5%), set by the employer's CNPS risk classification. The exact rate for a given employer must be confirmed from its CNPS notification before payroll is finalised. Worked examples below assume a placeholder; reviewer to substitute the real rate.

3.2 CNPS Filing & Payment

CNPS Filing & Payment table

Item	Detail	Source
Periodicity	Monthly if ≥ 20 employees; quarterly if < 20 employees	CLEISS
Deadline	Within the first 15 days following the month/quarter end	CLEISS
Filing channel	Online via e-CNPS (https://e.cnps.ci/)	CNPS
DISA (Déclaration Individuelle des Salaires Annuels)	Annual salary declaration due by 31 March of the following year	CNPS DISA form
Late penalty (contributions)	5% surcharge for the first month, then 1% per additional month	CLEISS
DISA non-filing penalty	10% of total monthly contributions due	CNPS / CLEISS

Section 4 — Employer Payroll Tax (Contribution Employeur / Taxe sur Salaires)

Employer payroll tax table (PwC Ivory Coast — Corporate — Other taxes (https://taxsummaries.pwc.com/ivory-coast/corporate/other-taxes); confirmed on PwC individual/other-taxes)

Category	Rate
Local employees	2.8%
Expatriate employees	12%

• Expatriate definition — "Expatriate" status follows from an expatriate employment contract approved by the Agence Emploi Jeune (AEJ) — it is determined by contract type, not strictly nationality. Confirm the contract classification before applying the 12% rate. (PwC Ivory Coast — Corporate — Other taxes)

Section 5 — FDFP Training Levies (employer-borne, on total payroll / masse salariale)

FDFP Training Levies table (FDFP via eRegulations CI (https://cotedivoire.eregulations.org/media/taxe%20fdfp.pdf); FDFP (https://fdfp.ci/presentation-du-fdfp/))

Levy	Rate
Taxe d'apprentissage (apprenticeship tax)	0.4% of payroll
Taxe additionnelle à la formation professionnelle continue (continuing vocational training)	1.2% of payroll

• Combined FDFP employer cost — 1.6% of payroll (0.4% + 1.2%) (FDFP via eRegulations CI)

Section 6 — Minimum Wage (SMIG / SMAG)

Minimum wage table

Category	Monthly amount	Source
SMIG (general minimum wage)	75,000 XOF	Decree n° 2022-986 of 21 Dec 2022, in force since 1 Jan 2023
SMAG (agricultural minimum wage)	39,960 XOF	Decree n° 2022-986

Source: secondary (guidedufonctionnaire.com, citing Decree n° 2022-986). The 75,000 XOF SMIG aligns exactly with the ITS 0% threshold and is widely corroborated; unchanged through 2025/2026 as of latest reporting.

[RESEARCH GAP — reviewer to confirm] Only secondary sources were fetched for the SMIG/SMAG amounts. Confirm against the official decree text.

Section 7 — Conservative Defaults

When a required input is ambiguous or missing, apply the most cautious assumption and flag it. Never silently pick a favourable value.

Conservative Defaults table

Unknown	Conservative default	Rationale
Number of RICF parts	1 part (zero reduction)	Never assume dependants; under-claiming RICF over-withholds ITS (employee can reclaim), over-claiming under-withholds (employer liable).
Employee/expatriate status	Expatriate (12% employer payroll tax) only if a contract clearly shows AEJ-approved expatriate terms; otherwise default to local (2.8%) and flag for confirmation	12% should not be applied without contract evidence; but flag because misclassification cuts both ways.
AT/MP work-injury rate	5% (top of band) for accrual until the CNPS risk-class notification is sighted	Avoids under-accruing the employer liability.
Benefits in kind	Include in ITS taxable base and employer-payroll-tax base unless proven exempt	The scale applies to gross including benefits in kind.
Professional abatement	Apply none (scale on gross) per PwC	See §2.1 research gap; conservative = no abatement = higher withholding.
Filing periodicity	If headcount unknown, assume monthly CNPS filing	Monthly is stricter than quarterly.
Pay currency	XOF/FCFA — refuse any other currency	No foreign-currency payroll.

Section 8 — Required Inputs & Refusal Catalogue

8.1 Required Inputs

Before computing, you MUST have:

1. Gross monthly remuneration in XOF (cash + allowances + benefits in kind).
2. RICF parts (or the data to derive them: marital configuration + number of dependent children).
3. Local vs expatriate status (contract classification per AEJ).
4. Employer headcount (to set CNPS periodicity: ≥20 monthly, <20 quarterly).
5. CNPS AT/MP risk-class rate for the employer (2%–5%).
6. Number of CMU-covered persons per employee (for the flat 500 XOF/person each side).

8.2 Refusal Catalogue — STOP and refuse if:

Refusal Catalogue table

Trigger	Action
Remuneration given in EUR, USD, or any non-XOF currency	Refuse; request XOF figures. No FX conversion in payroll.
Pre-2024 "IGR + CN + IS" stack requested	Refuse the obsolete method; explain the 2024 ITS reform (Ord. 2023-719) and offer the unified ITS.
Asked to apply the 12% expatriate rate without contract evidence	Refuse; require AEJ contract classification.
Asked to skip CNPS or FDFP "to save cost"	Refuse; these are statutory employer obligations.
Asked to treat ITS/CNPS as final without accountant sign-off	Refuse to label as final; output is Tier 2 estimate only.
Net-pay calc requested with no RICF / dependant data	Proceed only on the 1-part conservative default, clearly flagged.
Sub-SMIG salary (< 75,000 XOF, non-agricultural)	Flag as below statutory minimum; do not normalise it.

Section 9 — Transaction / Payment Pattern Library (deterministic)

Map gross pay through statutory deductions and employer charges in this fixed order. Bookkeeping classification follows.

9.1 Computation order (deterministic)

• Computation order — 1. Determine gross taxable salary (cash + benefits in kind), in XOF. 2. Gross ITS = apply §2.1 progressive scale to gross taxable salary. 3. Net ITS = gross ITS − §2.2 RICF reduction (floor 0). 4. Employee CNPS = 6.30% × min(gross, 3,375,000) + 500 XOF/person CMU. 5. Net pay = gross − net ITS − employee CNPS share. 6. Employer CNPS = 7.70% × min(gross, 3,375,000) + 5.75% × min(gross, 70,000) + AT/MP% × min(gross, 70,000) + 500 XOF/person CMU. 7. Employer payroll tax = 2.8% (local) or 12% (expatriate) × gross taxable remuneration. 8. FDFP = 1.6% × payroll (0.4% apprenticeship + 1.2% continuing training).

9.2 Bookkeeping classification

Bookkeeping classification table

Item	Account treatment
Gross salary	Expense (charges de personnel)
Employer CNPS, employer payroll tax, FDFP	Expense (charges sociales / charges fiscales)
Net ITS withheld	Liability to DGI until remitted (by the 15th)
Employee CNPS + CMU withheld	Liability to CNPS until remitted
Net pay	Liability to employee until paid; then cash out

Section 10 — Worked Examples

All examples assume gross = monthly taxable salary in XOF, no benefits in kind unless stated, and an AT/MP placeholder of 3% (mid-band) — reviewer to substitute the employer's actual risk rate. CMU assumes 1 covered person (500 XOF each side). All arithmetic self-checked to the franc.

Example 1 — Single employee at the SMIG, 75,000 XOF, 1 part

• Gross ITS: income is at the 0% floor → 0.
• RICF (1 part): 0.
• Net ITS = 0.
• Employee CNPS retirement: 6.30% × 75,000 = 4,725. CMU: 500. Employee deductions = 5,225.
• Net pay = 75,000 − 0 − 5,225 = 69,775 XOF.
• Employer CNPS: 7.70% × 75,000 = 5,775 (retirement); family+maternity 5.75% × 70,000 (capped) = 4,025; AT/MP 3% × 70,000 = 2,100; CMU 500 → employer CNPS = 12,400.
• Employer payroll tax (local 2.8%): 2,100. FDFP 1.6%: 1,200.
• Total employer cost = 75,000 + 12,400 + 2,100 + 1,200 = 90,700 XOF.

Example 2 — Single employee, 500,000 XOF, 1 part

• Gross ITS (scale): 0 (first 75,000) + 16% × 165,000 = 26,400 + 21% × (500,000 − 240,000 = 260,000) = 54,600 → 81,000.
• RICF (1 part): 0. Net ITS = 81,000.
• Employee CNPS: 6.30% × 500,000 = 31,500 + CMU 500 = 32,000.
• Net pay = 500,000 − 81,000 − 32,000 = 387,000 XOF.
• Employer CNPS: 7.70% × 500,000 = 38,500 + 5.75% × 70,000 = 4,025 + 3% × 70,000 = 2,100 + CMU 500 = 45,125.
• Employer payroll tax (2.8%): 14,000. FDFP (1.6%): 8,000.
• Total employer cost = 500,000 + 45,125 + 14,000 + 8,000 = 567,125 XOF.

Example 3 — Married employee, 2 children (3 parts), 500,000 XOF

• Gross ITS (scale): 81,000 (as Example 2).
• RICF (3 parts): 22,000. Net ITS = 81,000 − 22,000 = 59,000.
• Employee CNPS: 31,500 + CMU (assume 1 person) 500 = 32,000.
• Net pay = 500,000 − 59,000 − 32,000 = 409,000 XOF.
• Employer side identical to Example 2: employer CNPS 45,125, payroll tax 14,000, FDFP 8,000.
• Total employer cost = 567,125 XOF (unchanged; RICF affects only employee ITS).

Example 4 — Senior local employee, 1,000,000 XOF, 1 part

• Gross ITS (scale): 26,400 (to 240,000) + 21% × 560,000 = 117,600 (to 800,000) → 144,000 + 24% × (1,000,000 − 800,000 = 200,000) = 48,000 → 192,000.
• RICF (1 part): 0. Net ITS = 192,000.
• Employee CNPS: 6.30% × 1,000,000 = 63,000 + CMU 500 = 63,500.
• Net pay = 1,000,000 − 192,000 − 63,500 = 744,500 XOF.
• Employer CNPS: 7.70% × 1,000,000 = 77,000 + 5.75% × 70,000 = 4,025 + 3% × 70,000 = 2,100 + CMU 500 = 83,625.
• Employer payroll tax (2.8%): 28,000. FDFP (1.6%): 16,000.
• Total employer cost = 1,000,000 + 83,625 + 28,000 + 16,000 = 1,127,625 XOF.

Example 5 — Expatriate executive, 4,000,000 XOF, 1 part

• Gross ITS (scale): 528,000 (to 2,400,000) + 28% × (4,000,000 − 2,400,000 = 1,600,000) = 448,000 → 976,000.
• RICF (1 part): 0. Net ITS = 976,000.
• Employee CNPS retirement is capped at base 3,375,000: 6.30% × 3,375,000 = 212,625 + CMU 500 = 213,125.
• Net pay = 4,000,000 − 976,000 − 213,125 = 2,810,875 XOF.
• Employer CNPS: retirement 7.70% × 3,375,000 (capped) = 259,875 + family/maternity 5.75% × 70,000 = 4,025 + AT/MP 3% × 70,000 = 2,100 + CMU 500 = 266,500.
• Employer payroll tax (expatriate 12%): 12% × 4,000,000 = 480,000. FDFP (1.6%): 64,000.
• Total employer cost = 4,000,000 + 266,500 + 480,000 + 64,000 = 4,810,500 XOF.

Example 6 — High earner above the top band, 10,000,000 XOF, 1 part

• Gross ITS (scale): 2,096,000 (to 8,000,000) + 32% × (10,000,000 − 8,000,000 = 2,000,000) = 640,000 → 2,736,000.
• RICF (1 part): 0. Net ITS = 2,736,000.
• Employee CNPS: capped — 6.30% × 3,375,000 = 212,625 + CMU 500 = 213,125.
• Net pay = 10,000,000 − 2,736,000 − 213,125 = 7,050,875 XOF.
• Employer CNPS: 7.70% × 3,375,000 = 259,875 + 5.75% × 70,000 = 4,025 + 3% × 70,000 = 2,100 + CMU 500 = 266,500.
• Employer payroll tax (local 2.8%): 280,000. FDFP (1.6%): 160,000.
• Total employer cost = 10,000,000 + 266,500 + 280,000 + 160,000 = 10,706,500 XOF.

Section 11 — Tier 1 Rules (always apply — no judgement)

• Tier 1 Rules — 1. Currency is XOF/FCFA. Refuse any other currency. 2. Use the unified ITS scale (CGI Art. 119 bis), not the pre-2024 IGR/CN/IS stack. 3. Apply the progressive scale to gross taxable salary (cash + benefits in kind), per §2.1. 4. Subtract RICF (CGI Art. 120) after computing gross ITS, never before; floor net ITS at 0. 5. Employee CNPS = 6.30% retirement only (plus flat CMU). The employee does NOT pay family allowances, maternity, AT/MP, or the employer payroll tax. 6. Cap retirement contributions on a monthly base of 3,375,000 XOF; cap family/maternity/AT-MP on 70,000 XOF. 7. Employer payroll tax: 2.8% local / 12% expatriate — apply 12% only with AEJ contract evidence. 8. FDFP = 1.6% of payroll (0.4% + 1.2%), employer-borne. 9. ITS remitted to DGI by the 15th of the following month; CNPS by the 15th (monthly if ≥20 staff, quarterly if <20). 10. Never present output as final — Tier 2 estimate pending accountant sign-off.

Section 12 — Tier 2 Catalogue (reviewer judgement required)

These items require an Ivorian expert-comptable to confirm before sign-off:

1. Professional abatement under the unified ITS — confirm none applies (or supply the rate). [§2.1 gap]
2. RICF derivation of parts — confirm how marital configuration + children map to 1–5 parts and the half-part increments for the specific household.
3. RICF 5-part annual value (528,000 vs the "328,000" extraction glitch). [§2.2 gap]
4. AT/MP risk-class rate for the employer (2%–5%). [§3.1 gap]
5. Benefits-in-kind valuation rules for the ITS and employer-payroll-tax bases.
6. Expatriate classification under the AEJ contract regime.
7. ITS deadline by taxpayer regime (DGE vs CME). [§2.3 gap]
8. SMIG/SMAG confirmation against the official Decree n° 2022-986. [§6 gap]
9. CMU counting — number of covered persons per employee.
10. Small-withholding semi-annual option eligibility (CGI Art. 138).

Section 13 — Excel Working Paper Template

Excel Working Paper Template

Col	Header	Formula / source
A	Employee name	input
B	Gross taxable salary	input (cash + benefits in kind)
C	RICF parts	input (1–5)
D	Gross ITS	progressive scale on B (§2.1)
E	RICF reduction	lookup on C (§2.2)
F	Net ITS	=MAX(D − E, 0)
G	Employee CNPS retirement	=6.30% × MIN(B, 3,375,000)
H	CMU (employee)	=500 × persons
I	Net pay	=B − F − G − H
J	Employer CNPS retirement	=7.70% × MIN(B, 3,375,000)
K	Employer family+maternity	=5.75% × MIN(B, 70,000)
L	Employer AT/MP	=rate% × MIN(B, 70,000)
M	CMU (employer)	=500 × persons
N	Employer payroll tax	=IF(expat, 12%, 2.8%) × B
O	FDFP	=1.6% × B
P	Total employer cost	=B + J + K + L + M + N + O

Control totals: sum of F → DGI liability; sum of (G+H+J+K+L+M) → CNPS liability; sum of N → employer payroll-tax liability; sum of O → FDFP liability.

Section 14 — Bank Statement / Terminology Reading Guide

Statements and payroll documents are typically in French. Common terms and patterns:

14.1 Salary credits (employee view)

Salary credits table

Pattern (French)	Meaning
SALAIRE, PAIE, VIREMENT SALAIRE	Net salary payment
NET À PAYER	Net pay line on payslip
AVANTAGES EN NATURE	Benefits in kind (taxable)
PRIME, INDEMNITÉ	Bonus / allowance (check taxability)

14.2 Employer debit patterns

Employer debit patterns table

Pattern (French)	Meaning
DGI ITS, IMPÔT SUR SALAIRES, e-IMPÔTS	ITS remittance to the DGI
CNPS, COTISATION CNPS, e-CNPS	CNPS contribution remittance
CMU	Universal health coverage flat contribution
FDFP, TAXE APPRENTISSAGE, FPC	FDFP training levies
CONTRIBUTION EMPLOYEUR, TAXE SUR SALAIRES	Employer payroll tax (2.8% / 12%)

14.3 Glossary

Glossary table

French	English
Impôt sur les Traitements et Salaires (ITS)	Salary income tax
Réduction pour Charges de Famille (RICF)	Family-charge reduction
Masse salariale	Total payroll
Caisse Nationale de Prévoyance Sociale (CNPS)	National social-security fund
Prestations familiales	Family allowances
Assurance vieillesse	Old-age / retirement insurance
Accident du travail / maladie professionnelle (AT/MP)	Work injury / occupational disease
DISA	Annual individual salary declaration
SMIG / SMAG	Minimum wage (general / agricultural)

Section 15 — Onboarding Fallback

• Onboarding fallback order — If the engagement lacks key data, proceed in this order: 1. No RICF/dependant data → compute on 1 part (zero reduction), flag the employee can reclaim over-withheld ITS. 2. No headcount → assume monthly CNPS filing (stricter). 3. No AT/MP notification → accrue at 5% (top of band), flag for correction. 4. No contract classification → treat as local (2.8%), flag to confirm against AEJ status before any 12% application. 5. No CMU person count → assume 1 person (500 XOF each side), flag. 6. No benefit-in-kind values → request them; do not omit from the taxable base. 7. Any obsolete-method request → redirect to the unified ITS (Ord. 2023-719). Always hand off to an Ivorian expert-comptable for final sign-off.

Section 16 — Reference Material

Reference Material summary table (see per-row sources)

Item	Value	Source
ITS scale	0/16/21/24/28/32% (§2.1)	CGI Art. 119 bis; PwC
RICF	fixed 11,000 XOF/part-month (§2.2)	CGI Art. 120
ITS deadline	15th of following month	DGI calendar (commonly cited) [RESEARCH GAP]
ITS late penalty	25% + 2%/month	DGI / PwC
CNPS retirement	6.30% EE / 7.70% ER; cap 3,375,000/mo	CLEISS (eff. 1 Jan 2025)
Family + maternity	5.75% ER; cap 70,000/mo	CLEISS
AT/MP	2%–5% ER; cap 70,000/mo	CLEISS / CNPS [RESEARCH GAP — sector rate]
CMU	500 XOF/person each side	CLEISS / PwC
CNPS periodicity	monthly ≥20 / quarterly <20; due day 15	CLEISS
CNPS late penalty	5% first month, then 1%/month	CLEISS
DISA	due 31 March; 10% non-filing penalty	CNPS
Employer payroll tax	2.8% local / 12% expat	PwC
FDFP	0.4% + 1.2% = 1.6%	FDFP / eRegulations CI
SMIG / SMAG	75,000 / 39,960 XOF	Decree n° 2022-986 [RESEARCH GAP — secondary]
VAT (context only)	18% standard	PwC

• ITS scale — 0/16/21/24/28/32% (§2.1) (CGI Art. 119 bis; PwC)
• RICF — fixed 11,000 XOF/part-month (§2.2) (CGI Art. 120)
• ITS deadline — 15th of following month (DGI calendar (commonly cited) [RESEARCH GAP])
• ITS late penalty — 25% + 2%/month (DGI / PwC)
• CNPS retirement — 6.30% EE / 7.70% ER; cap 3,375,000/mo (CLEISS (eff. 1 Jan 2025))
• Family + maternity — 5.75% ER; cap 70,000/mo (CLEISS)
• AT/MP — 2%–5% ER; cap 70,000/mo (CLEISS / CNPS [RESEARCH GAP — sector rate])
• CMU — 500 XOF/person each side (CLEISS / PwC)
• CNPS periodicity — monthly ≥20 / quarterly <20; due day 15 (CLEISS)
• CNPS late penalty — 5% first month, then 1%/month (CLEISS)
• DISA — due 31 March; 10% non-filing penalty (CNPS)
• Employer payroll tax — 2.8% local / 12% expat (PwC)
• FDFP — 0.4% + 1.2% = 1.6% (FDFP / eRegulations CI)
• SMIG / SMAG — 75,000 / 39,960 XOF (Decree n° 2022-986 [RESEARCH GAP — secondary])
• VAT (context only) — 18% standard (PwC)

Authorities & portals

• DGI e-Impôts — https://e-impots.gouv.ci/
• DGI fiscal calendar — https://www.dgi.gouv.ci/assets/documents/CALENDRIER.pdf
• CNPS — https://www.cnps.ci/ ; e-CNPS — https://e.cnps.ci/
• CLEISS (cotisations CI) — https://www.cleiss.fr/docs/cotisations/cotedivoire.html
• PwC Ivory Coast — https://taxsummaries.pwc.com/ivory-coast/
• FDFP — https://fdfp.ci/presentation-du-fdfp/
• CGI Art. 119 bis / 120 (legal text) — https://loidici.biz/2025/02/21/67781/

Section 17 — Test Suite

Each test recomputed end-to-end; AT/MP placeholder 3%, CMU 1 person.

1. SMIG, 1 part: gross 75,000 → net ITS 0, EE CNPS 5,225, net pay 69,775. (Example 1)
2. 500,000, 1 part: gross ITS 81,000, EE CNPS 32,000, net pay 387,000. (Example 2)
3. 500,000, 3 parts: RICF 22,000 → net ITS 59,000, net pay 409,000. (Example 3)
4. 1,000,000, 1 part: gross ITS 192,000, EE CNPS 63,500, net pay 744,500. (Example 4)
5. Expat 4,000,000, 1 part: net ITS 976,000, EE CNPS capped 213,125, net pay 2,810,875; employer payroll tax 12% = 480,000. (Example 5)
6. 10,000,000, 1 part: net ITS 2,736,000, EE CNPS capped 213,125, net pay 7,050,875. (Example 6)
7. Cumulative-scale check: ITS at exactly 800,000 = 144,000; at 2,400,000 = 528,000; at 8,000,000 = 2,096,000.
8. RICF check: 2 parts → 11,000/mo (132,000/yr); 4 parts → 33,000/mo (396,000/yr).
9. Cap check: at gross 5,000,000, EE retirement = 6.30% × 3,375,000 = 212,625 (NOT 315,000).
10. Currency refusal: input "EUR 3,000" → refuse, request XOF.

PROHIBITIONS

• NEVER process payroll in any currency other than XOF/FCFA.
• NEVER use the pre-2024 IGR + CN + IS method — it was abolished by Ordonnance n° 2023-719 (effective 1 Jan 2024).
• NEVER apply the RICF reduction before computing gross ITS, and never let net ITS go below 0.
• NEVER charge the employee for family allowances, maternity, AT/MP, FDFP, or the employer payroll tax — those are employer-borne.
• NEVER apply the 12% expatriate payroll-tax rate without AEJ contract evidence.
• NEVER ignore the CNPS contribution ceilings (3,375,000 retirement; 70,000 family/maternity/AT-MP).
• NEVER omit the FDFP 1.6% levy or the flat CMU contribution.
• NEVER assume the AT/MP rate — confirm the employer's CNPS risk class (2%–5%).
• NEVER miss the 15th-of-following-month DGI/CNPS deadline.
• NEVER present any [RESEARCH GAP] figure as confirmed, and NEVER present payroll computations as definitive — always label as estimated (Tier 2) and direct to a licensed Ivorian accountant.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as an expert-comptable inscrit à l'Ordre in Côte d'Ivoire) before implementation. This is a Tier 2 research-verified skill pending accountant sign-off; figures marked [RESEARCH GAP — reviewer to confirm] are unverified.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.