CI Payslip Simulator
Instantly calculate the 2024 ITS, CNPS contributions, CMU and RICF. Compliant with Ordinance No. 2023-719 and the 2025 CNPS scales. Results in seconds.
| Item | Base | Deduction | Earnings |
|---|
The 2024 ITS scale — Ordinance No. 2023-719
Payroll tax (ITS) is calculated using a 6-band progressive scale, reformed by Ordinance No. 2023-719 of 13 September 2023 and applicable since January 2024. A single scale now replaces the former payroll levies, with a Family Charges Tax Reduction (RICF) of 5,500 to 44,000 FCFA per month (art. 119 bis and 120 of the Tax Code).
| Monthly income bracket | Rate | Visualisation |
|---|---|---|
| From 0 to 75,000 FCFA | 0% | Exempt |
| From 75,001 to 240,000 FCFA | 16% | |
| From 240,001 to 800,000 FCFA | 21% | |
| From 800,001 to 2,400,000 FCFA | 24% | |
| From 2,400,001 to 8,000,000 FCFA | 28% | |
| Above 8,000,000 FCFA | 32% |
2025 CNPS contributions
The National Social Security Fund (CNPS) collects pension, workplace accident and family benefit contributions. The 2025 rates are:
| Contribution | Employee share | Employer share | Calculation base |
|---|---|---|---|
| Retirement / Pensions | 6,3% | 7,7% | Gross capped at 3,375,000 FCFA |
| Maternity | — | 0,75% | Gross capped at 75,000 FCFA (minimum wage) |
| Family benefits | — | 5% | Gross capped at 75,000 FCFA (minimum wage) |
| Workplace accidents | — | 2% to 5% | Gross capped at 75,000 FCFA (minimum wage) |
RICF: Family Charges Reduction
RICF is a direct reduction applied to the calculated gross ITS. It depends on marital status and the number of dependent children, under a system of tax shares.
| Situation | Shares | RICF reduction |
|---|---|---|
| Single, 0 children | 1 | 0 FCFA |
| Single, 1 child | 2 | 11,000 FCFA |
| Single, 2 children | 2,5 | 16,500 FCFA |
| Married, 0 children | 2 | 11,000 FCFA |
| Married, 2 children | 3 | 22,000 FCFA |
| Married, 5 children | 4,5 | 38,500 FCFA |
| Maximum (5 shares) | 5 | 44,000 FCFA |
CMU: Universal Health Coverage
CMU is a fixed contribution of 500 FCFA per person covered per month, shared equally between employee and employer. It covers the employee, their spouse and dependent children.
Example: a married employee with 2 children = 4 people × 500 FCFA = 2,000 FCFA employee CMU + 2,000 FCFA employer CMU.
The transport allowance: a special case
The transport allowance is excluded from taxable gross pay — it is not part of the base for ITS or CNPS contributions. It is, however, added to the net pay received by the employee.
The total cost for the employer
The real cost of an employee for the employer includes gross pay, transport allowance and all employer charges: CNPS pension (7.7%), maternity (0.75%), family benefits (5%), work accidents (2–5%), employer CMU, National contribution (1.2%), Apprenticeship tax (0.4%) and Additional continuing vocational training tax (1.2%) — i.e. 2.8% for local staff, 12% for expatriate staff (art. 146 of the Tax Code).
In practice, the employer cost is generally 25 to 35% higher than the gross salary, depending on the sector and the employee's family situation.
