Côte d'Ivoire Payroll — ITS Withholding, CNPS & FDFP Processing

Collect the minimum required inputs for every employee on the payroll: gross monthly remuneration in XOF, RICF parts (or the marital/dependent data to derive them), local vs. expatriate contract status per AEJ classification, employer headcount (determines CNPS filing periodicity), the employer's CNPS AT/MP risk-class rate (2–5%), and CMU-covered persons per employee. Confirm the employer is registered on both e-Impôts (DGI) and e-CNPS (CNPS) before any computation begins.

Apply the six-bracket progressive ITS scale (CGI Art. 119 bis: 0/16/21/24/28/32%) to each employee's gross taxable salary, then subtract the RICF family-charge reduction (CGI Art. 120: fixed 11,000 XOF/full-part/month, floor at zero). Flag any salary below the SMIG of 75,000 XOF. Apply the conservative 1-part default (zero RICF reduction) for any employee whose dependant data is not yet confirmed.

Calculate employee CNPS retirement contributions (6.30% capped at 3,375,000 XOF/month) plus flat CMU (500 XOF/person), then compute employer-side charges: CNPS retirement (7.70%), family allowances and maternity (5.75% capped at 70,000 XOF), AT/MP work-injury at the employer's confirmed risk-class rate (capped at 70,000 XOF), employer CMU (500 XOF/person), employer payroll tax (2.8% local or 12% expatriate on full gross remuneration), and FDFP training levies (1.6% of total payroll: 0.4% taxe d'apprentissage + 1.2% continuing vocational training).

Derive each employee's net pay (gross minus net ITS minus employee CNPS retirement minus employee CMU), prepare individual payslips (bulletins de paie) in French, and reconcile totals: sum of net pays plus all employee deductions must equal total gross payroll. Flag any net pay below the statutory SMIG net floor for review.

File and pay the ITS withholding to the DGI via e-Impôts by the 15th of the following month, and file and pay CNPS contributions (employer + employee shares) via e-CNPS by the same 15th deadline (or within the first 15 days after quarter-end for employers with fewer than 20 employees). Apply the CGI Art. 138 small-withholding semi-annual option only if the monthly ITS is consistently ≤1,000 XOF. FDFP levies are also due monthly alongside CNPS.

By 31 March of the following year, file the DISA (Déclaration Individuelle des Salaires Annuels) with CNPS via the e-CNPS portal, reporting total annual remuneration and contributions for each employee. Reconcile the 12-month ITS withholding ledger against year-end payroll totals and confirm that all DGI and CNPS liabilities are fully discharged. Retain payroll records for the statutory period.