NEWS
TaxAnalysis

2024 ITS Reform — What Every Employer Must Apply Now

The 2024 ITS scale changes how tax on wages and salaries is calculated for all Ivorian companies. This analysis presents the new brackets, the impact on your payroll costs and the adjustments to make right away.

By Tax TeamDeleky's SARL · Chartered accountants, Abidjan
  • 8 min read
2024 ITS Reform — What Every Employer Must Apply Now
Key takeaways
  • The new 2024 ITS brackets
  • Impact on payroll costs
  • The adjustments to make
  • Conclusion
In this article
  1. The new 2024 ITS brackets
  2. Impact on payroll costs
  3. The adjustments to make
  4. Conclusion

01The new 2024 ITS brackets

The 2024 ITS scale changes the tax brackets that apply to salaries. Employers must update their payroll software and recalculate payslips from January 2024 onwards.

02Impact on payroll costs

According to our analysis, the average impact on an SME's payroll costs is between 2% and 5%, depending on its pay structure. We recommend auditing your payslips for the last 3 months.

03The adjustments to make

Update the payroll software, recalculate payslips from January, correct any overpayments or underpayments, and inform the employees concerned.

04Conclusion

The 2024 ITS reform requires an immediate update of your payroll processes. Our team is available to audit your payslips for compliance and bring them into line as quickly as possible.

This article is provided for general information only and does not constitute advice tailored to your situation. Rules change: have your case reviewed by a professional before making any decision.

  • ITS
  • Tax
  • Payroll
  • 2024
About the author
Tax Team · Tax

Deleky’s tax team supports Ivorian companies with their returns, lawful tax optimisation and DGI inspections.

Meet the team →