Payslip Ivory Coast: mandatory items and an example

A payslip Ivory Coast employers issue must be handed to each employee at the time of payment, carry thirteen mandatory items set by the interprofessional collective agreement, and show clearly how gross pay becomes net pay: CNPS pension, CMU and ITS. This guide lists those items, explains each line using a worked model that follows the 2026 rules, then sets out the checks to run before payslips go out and the record-keeping rules.

What the law says about the payslip Ivory Coast

The Labour Code (law no. 2015-532 of 20 July 2015) sets three obligations in article 32.5: record each payment on a document signed by the employee, issue an individual payslip at the time of payment, and enter the payment in a register, which may be manual or electronic. These records are kept under the same conditions as accounting documents and must be produced whenever the labour inspector asks.

Two rules complete this base:

• monthly salaries are paid no later than eight days after the end of the month (art. 32.3);
• accepting a payslip without protest does not waive amounts owed (art. 32.6), and claims for unpaid salary are time-barred after two years (art. 33.5).

In other words, an incorrect payslip Ivory Coast employees have signed can still be challenged for two years.

The 13 mandatory items on a payslip Ivory Coast

Article 46 of the interprofessional collective agreement of 20 July 1977 sets the minimum content:

1. the employee’s surname and first names, and address where relevant;
2. the employer’s name or company name and address;
3. the employee’s registration number in the employer register;
4. the payment date;
5. the pay period;
6. the employee’s position in the job classification;
7. the amount of salary in cash, and in kind where applicable;
8. bonuses and allowances;
9. overtime;
10. the various deductions;
11. total net pay;
12. the number under which deducted contributions are paid to the CNPS (the national social security fund) or any other body;
13. for employers registered with the Centrale des bilans, the economic activity classification number.

The agreement adds that deductions must be presented so that net pay is easy to read. If there is a dispute, the employee may ask for justification of each item, assisted by a staff representative.

Reading a payslip Ivory Coast line by line

Earnings

• Base salary: at least the minimum for the employee’s category, and never less than the minimum wage.
• Additional salary: the negotiated part above the category minimum.
• Seniority bonus: 2% of the category minimum after two years, then 1% per additional year up to the 25th (art. 55 of the agreement).
• Overtime: a premium of at least 15% from the 41st to the 46th hour, 50% beyond, 75% at night or in the daytime on Sundays and public holidays, and 100% at night on Sundays and public holidays (decree no. 96-203 of 7 March 1996).
• Allowances: transport, housing, performance bonuses; some are tax-exempt within limits set by the texts.

Employee deductions

• CNPS pension: 6.3% of gross pay, capped at 3,375,000 FCFA a month.
• CMU (universal health coverage): 500 FCFA per covered person (employee, spouse without employment, children).
• ITS (the tax on wages and salaries): a single tax since 1 January 2024, progressive monthly scale minus family tax relief.
• Other deductions: advances, instalments, garnishments; they come after taxable net pay.

The full calculation method, with the ITS scale and the shares table, is in our guide to net salary calculation in Ivory Coast.

Employer charges

Article 46 does not require them, but most employers show them: employer pension (7.7%), family benefits (5%), maternity (0.75%) and work injury (2 to 5%) on a 70,000 FCFA ceiling, employer CMU, then the national contribution (1.2%) and FDFP training taxes (0.4% and 1.2%). Rates and ceilings are detailed in our guide to CNPS contributions in Ivory Coast.

A worked payslip Ivory Coast model

As an illustration, take an administrative assistant in Abidjan with five years’ service, single without children (1 share). Assumptions: category minimum of 150,000 FCFA (replace it with the one in your agreement), base salary of 292,500 FCFA, no overtime this month, company work injury rate of 2%.

This payslip must also carry the identification items listed above: period, payment date, category, registration number and the employer’s CNPS number. If the employee marries and declares a spouse without employment, she moves to 2 shares: RICF of 11,000 FCFA, ITS of 28,000 FCFA and CMU of 1,000 FCFA, for net pay of 252,100 FCFA.

Checking a payslip Ivory Coast before release

These checks fit into the monthly cycle described in our guide to payroll management in Ivory Coast.

Special cases

Employees on the minimum wage

At 75,000 FCFA, ITS is zero: the payslip carries only the pension (4,725 FCFA) and CMU. The amount and the decree in force are explained in our article on the minimum wage in Ivory Coast.

Final payslip

When an employee leaves, salary and indemnities are due on the last day of service (art. 32.7). The final payslip combines the month’s salary, leave pay in lieu and, depending on the case, notice and termination pay, whose calculation is detailed in our guide to severance pay in Ivory Coast.

Electronic payslips

The Code allows an electronic payroll register. If you distribute payslips by app or email, keep proof that they were made available and an archive the labour inspectorate can consult.

Common payslip Ivory Coast mistakes

• No job category or CNPS number: two mandatory items that are often forgotten.
• IGR or employee national contribution lines inherited from a pre-2024 template.
• A seniority bonus calculated on actual salary instead of the category minimum, or frozen since hiring.
• Overtime paid at the normal rate or as a lump sum, which the agreement prohibits for workers, clerical staff and supervisors.
• Payslips handed out late, when they must accompany payment.

Producing every payslip Ivory Coast without re-keying

Beyond ten or so employees, the spreadsheet becomes the weak point: copied templates, overwritten formulas, missing items. Try the simulator and software that produces the payslip Ivory Coast teams need: Socium payroll calculates CNPS, CMU and ITS, issues payslips with the mandatory items and distributes them on a lightweight mobile app. The Labour Code and the collective agreement can be consulted in the edition of the Ivorian Labour Code published by UVCI.

Frequently asked questions

Is a payslip Ivory Coast mandatory?

Yes. The employer must issue it at the time of payment (art. 32.5 of the Labour Code), with the items listed in article 46 of the interprofessional collective agreement.

How long should payslips and the payroll register be kept?

The Code requires payment records to be kept under the same conditions as accounting documents. Also bear in mind the two-year limitation period for salary claims.

Can a payslip Ivory Coast be sent electronically?

The Code recognises an electronic register; for the payslip itself, keep proof of delivery and an archive accessible to inspections.

What if an employee disputes a payslip?

They can ask for justification of each item, assisted by a staff representative. Correct it with an adjustment on the next payslip, under an explicit heading.

Key takeaways

• Individual payslip issued at payment, no later than eight days after the end of the month.
• Thirteen mandatory items, including job category and CNPS number.
• Employee deductions: 6.3% pension, flat CMU, single ITS.
• A signed payslip Ivory Coast can still be challenged for two years.

Want to see your own payslips generated and checked automatically? Book a Socium demo: reply within 24 hours.