Home Employer of record Employer of record in Côte d'Ivoire

Employer of record in Côte d'Ivoire

You can hire in Côte d’Ivoire without setting up a company. We engage a vetted local partner as the locally registered legal employer in Côte d’Ivoire and manage the employment for you, with SLONEC Advisory Group as your single contracting party in the UK, covering contracts under the Labour Code, payroll tax, CNPS contributions and approval of foreign workers’ contracts.

The Plateau district of Abidjan, Côte d'Ivoire.

Services we coordinate in Côte d’Ivoire

Employer of record in Abidjan and beyond; set-up coordination through CEPICI, the investment promotion centre and one-stop shop for business registration; payroll and compliance, working alongside local partners who handle local-language and on-the-ground matters.

Employing people in Côte d’Ivoire

  • Employment is governed by the Labour Code (Law No. 2015-532 of 20 July 2015).
  • Social security is paid to the CNPS (Caisse Nationale de Prévoyance Sociale). Pension contributions are 14% (7.7% employer, 6.3% employee) on pay up to XOF 3,375,000 a month. The employer alone pays family benefits (5%), maternity (0.75%) and work injury (2% to 5% depending on the activity), on a low monthly ceiling.
  • Salary tax is withheld from pay and paid to the Direction Générale des Impôts.

Foreign staff

Before hiring a foreign worker, the employer advertises the post (for one month) and, if no suitable Ivorian candidate is found, obtains AGEPE’s visa on the contract. The worker then needs a work card and a residence card.

Who hires in Côte d’Ivoire

Côte d’Ivoire received about US$3.8 billion of foreign direct investment in 2024 (UNCTAD). French energy groups and Moroccan banks and industrial firms are among the largest investors.

UK tax angle (general information, not advice)

The UK and Côte d’Ivoire have a 1985 double taxation convention, in force since 24 January 1987 and modified by the Multilateral Instrument. Tax treaties do not cover National Insurance. The UK has no social security agreement with Côte d’Ivoire. If a UK employer sends one of its own employees to work there, UK Class 1 National Insurance may continue for the first 52 weeks if the conditions are met, and CNPS contributions may also be due. If the person is employed locally through the employer of record instead, UK Class 1 National Insurance does not normally continue, although they may be able to pay voluntary Class 3 contributions if they meet the conditions. UK income tax depends on residence under the Statutory Residence Test. Using an employer of record does not by itself prevent a permanent establishment. Ask us for a proposal and we will look at your facts.

Pricing. Our employer of record service in Côte d’Ivoire is US$199 to US$399 per employee per month (excluding UK VAT or any local sales tax, where either applies), plus the employment costs, which are charged at cost. We confirm the fee for your team in a written proposal.

Invoicing and VAT. Employment costs (salary, employer social security, pension contributions and other agreed employment costs) are charged at cost. VAT, where it applies, is charged on the total of the employment costs and our service fee. Our fees for this service are set out in US dollars in your proposal and invoiced in US dollars, exclusive of VAT. Where UK VAT applies, the VAT amount is also shown in pounds sterling on our invoice, as UK VAT rules require. SLONEC Advisory Group has applied for VAT registration. Where VAT applies, it will be charged at the applicable rate on fees for work carried out on or after our VAT registration date, and our VAT number will be shown on our invoices.

Frequently asked questions

Can I hire in Côte d’Ivoire without a local company?

Yes, where we engage a vetted local partner as the locally registered legal employer, with SLONEC Advisory Group as your single contracting party.

Which social security body applies?

The CNPS, for pension, family benefits, maternity and work injury.

Do foreign employees need approval?

Yes. The post is advertised first, AGEPE approves the contract, and the worker needs a work card and a residence card.

Do you work in French?

We work alongside local partners who handle local-language and on-the-ground matters, while SLONEC Advisory Group stays your single contracting party.

Is there a UK tax treaty with Côte d’Ivoire?

Yes, in force from 24 January 1987 and modified by the Multilateral Instrument.

Do you cover Senegal too?

Yes, we have a Senegal page.

How much does it cost?

Our service fee is US$199 to US$399 per employee per month. Salary, employer contributions and other agreed employment costs are charged at cost on top. UK VAT or any local sales tax is payable on top where either applies, and we confirm everything in a written proposal.

Get in touch

Request a proposal for hiring in Côte d’Ivoire.