Côte d'Ivoire Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN COTE D'IVOIRE. 1. THERE ARE TWO DIFFERENT CEILINGS AND ONE FLOOR, AND THEY ARE ALL SMIG-DRIVEN. Since 1 January 2023: floor 75 000 FCFA/month for ALL branches; ceiling 3 375 000 FCFA/month for retirement only (45 times the SMIG); ceiling 75 000 FCFA/month for family benefits, maternity and work accidents. An engine that applies one ceiling to the whole payslip is wrong by a factor of 45 on three branches. 2. THE SHORT-TERM BRANCHES ARE FLOORED AND CAPPED AT THE SAME NUMBER, WHICH MAKES THEM FLAT AMOUNTS. Because both the plancher and the plafond for family benefits, maternity and work accidents are 75 000 FCFA, every employee paid at or above the SMIG generates exactly the same contribution on those branches regardless of actual pay: 3 750 FCFA family benefits, 562,50 FCFA maternity, and 1 500 to 3 750 FCFA work accidents. These are not percentage lines in practice. This is the single most commonly mis-modelled feature of Ivorian payroll. 3. THE 70 000 FIGURE IS STALE AND IS STILL EVERYWHERE - INCLUDING ON THE CNPS'S OWN WEBSITE. 70 000 FCFA was the short-term-branch ceiling before 2023 and is still printed by numerous compilations, including a foreign public social-security portal updated to 1 January 2025 and the CNPS's own employer page. It cannot be right today, and the reason is arithmetic rather than a matter of preference: the CNPS raised the FLOOR for all branches to 75 000 FCFA on 1 January 2023 to match the new SMIG. A ceiling of 70 000 sitting below a floor of 75 000 is an impossible configuration - no contribution base could satisfy both. The January 2023 communique resolves it by setting the short-term-branch ceiling to 75 000 as well. 75 000 is served. 4. THE CNPS'S OWN EMPLOYER WEB PAGE IS NOT A SAFE SOURCE FOR THE NUMBERS. It carries a SMIG of 60 000 FCFA (superseded 1 January 2023), a short-term ceiling of "840 000 F par an (210 000 F par trimestre et 70 000 FCFA par mois)" (superseded), and a retirement ceiling of "45 fois le SMIG soit actuellement : 19 767 780 F par an", which back-solves to a SMIG of 36 607 FCFA and is therefore more than a decade out of date. Use the January 2023 communique and the rate leaflet, not the web page, for amounts. 5. WORK-ACCIDENT RATES ARE NOTIFIED, NOT LOOKED UP. The 2-5% band is graded by sector, but the applicable figure is notified to each employer individually by the CNPS when the employer is registered and receives its matricule. There is no published sector-to-rate table to key off an industry code. Hold it as per-employer configuration. 6. THE PENSION SPLIT IS ASYMMETRIC. 14% total, but 7,7% employer and 6,3% employee - not 7/7. It is also the only branch that touches the payslip: family benefits, maternity and work accidents are, in the CNPS's words, "a la charge exclusive de l'employeur". 7. NO CADRE TIER. The regional pattern of a separate executive pension scheme at a higher ceiling - Senegal's IPRES regime complementaire des cadres being the clearest case - does NOT exist in Cote d'Ivoire. One retirement branch, one rate, one ceiling, executives included. Do not import a Senegalese-shaped model. 8. THE CMU IS NOT A CNPS BRANCH AND IS NOT A PERCENTAGE. 1 000 FCFA per covered person per month under loi n°2014-131, administered by IPS-CNAM, deducted at source for salaried workers. It sits outside the CNPS ceilings entirely. 9. COLLECTION MECHANICS AND A PENALTY THAT BITES. The employer is liable to the CNPS for BOTH shares - "L'employeur est responsable du paiement a la CNPS de l'ensemble des cotisations c'est-a-dire la part patronale et la part salariale" - and "Le salarie ne peut en aucun cas s'opposer a la retenue de sa part de cotisation sur son salaire lors de chaque paye". Payment is monthly for employers with 20 or more employees and quarterly below that, within the first 15 days following the month or quarter. Separately, article 26 of loi n°99-477 requires an annual Declaration Individuelle des Salaires Annuels (DISA) with the Declaration Annuelle des Salaires et Cotisations (DASC) by 31 March of the following year; late filing attracts a penalty of 10% of the employer's total MONTHLY contributions, and administrative sanctions including refusal of the up-to-date-status certificate. 10. CIPRES DOES NOT SET THESE RATES. Cote d'Ivoire's IPS-CNPS is a CIPRES member, but CIPRES harmonises supervision, not contribution rates or ceilings. Every figure here is national, and the ceilings in particular differ sharply from those of other WAEMU members even though the currency is the same. Never carry an Ivorian ceiling into another XOF country. SUB-NATIONAL VARIATION: none. The CNPS regime is uniform nationally; the only differentiation is by SECTOR (the notified work-accident rate) and by EMPLOYER SIZE (monthly versus quarterly remittance at the 20-employee line), never by region or district. WHAT WE DO NOT PUT A NUMBER ON: I put no number on the following, deliberately. THE WORK-ACCIDENT RATE FOR A GIVEN EMPLOYER - rate_employer stays null. The 2-5% band is published; the sector-to-rate mapping is not, and the operative figure reaches the employer by individual notification from the CNPS. Serving a midpoint would be a fabrication. THE CMU EMPLOYER/EMPLOYEE SPLIT - all rate fields null. The 1 000 FCFA monthly amount and the deduction-at-source mechanic are confirmed by the CMU's own administration; the 500/500 employer/employee division is reported by secondary compilations and by analogy with the public-sector arrangement, and I did not reach an instrument fixing it for private-sector employers. TAX DEDUCTIBILITY - the tax_deductible flag is omitted throughout. I did not reach the Code general des impots provisions governing whether the employee's 6,3% pension share reduces the base of the Ivorian salary taxes, and will not infer it. SELF-EMPLOYED AND VOLUNTARY SCHEMES - not modelled. A separate regime exists for independent workers (reported at 12% for retirement, illness-maternity and accidents, with a supplementary retirement layer above an income threshold) but this record covers the ordinary private-sector employee only. ALREADY LEGISLATED, NOT YET IN FORCE / WATCH ITEMS: 1. THE SMIG IS THE TRIGGER FOR EVERY AMOUNT IN THIS RECORD. Floor, short-term ceiling and retirement ceiling all move with it. The SMIG has stood at 75 000 FCFA since 1 January 2023 under decret n°2022-986 and has not been revalued as at this record's date, but trade unions publicly called on 1 May 2026 for a rise to 150 000 FCFA. A SMIG decret is therefore the single event to watch: when one is published, all three amounts change together and the CNPS issues an employer communique restating them. Re-verify on any SMIG announcement rather than on a fixed calendar. 2. Contribution RATES have been stable and no amending instrument was found; the 12% retirement figure that still appears on at least one government-facing business portal is a pre-reform rate and should not be read as a pending change. SOURCING CAVEATS: The plancher and both plafonds are read verbatim from the CNPS Direction generale's own employer communique of January 2023, published on cnps.ci. The branch rates are read from the CNPS's own rate leaflet (Edition 2018 on its face) and its current employer page, which agree with each other on rates while the page is stale on amounts. I did not open decret n°2022-986 itself - its number, date and effect are taken from the CNPS communique that applies it. I did not locate a published sector-to-rate table for the work-accident branch and treat its absence as consistent with the CNPS's stated practice of notifying the rate individually. Loi n°2014-131 and decret n°2014-395 are cited from the CMU administration's own material rather than from the gazette text.

Get it programmatically

curl https://afriref.dev/v1/ci/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/ci/social-contributions/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ci/social-contributions

Other Côte d'Ivoire series: BCEAO main policy rate (taux minimum de soumission) · VAT standard rate (TVA) · VAT registration threshold · Minimum wage (SMIG) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory interest (taux de l'intérêt légal) · Personal income tax brackets

The same figure elsewhere: Democratic Republic of the Congo · Egypt · Equatorial Guinea · Eswatini · Ethiopia · all 34