Question 1: List of statutory payments/allowance, legal status value (days %), base threshold, comments
Answer 1: The statutory payments include the salary (Minimum wage: 65 000 FCFA = $120 USD), transport allowance

Question 2: Taxes, is VAT/GST/ Turnover tax applicable? If yes, please state the percentage of the tax, if yes, please state the percentage of the tax. Is VAT/GST applicable to total invoice or to service fee?
Answer 2: VAT is currently at 18%

Question 3: Please list other taxes if applicable, value (%), tax base, comments
Answer 3: see tables below

TAXES PAYABLE BY EMPLOYEES
Wage tax 1.5% applicable on 80% of net income (net income = RB X 80%) or 1.2% on gross income
National contribution for the economic, cultural and social development of the Nation 0 to 50 000 0
50 001 to 130 000 1,5 %
130 001 to 200 000 5 %
More than 200 000 10 %

General income tax Net taxable income (R) = [80% B – (IS + CN)] x 85%
TAXES ON WAGES PAYABLE BY EMPLOYERS
Contribution payable by employers EC proper for expatriate staff salaries: 11.5%
National contribution for the economic, cultural and social development of the Nation (CN) – Local staff: 1.5%
– Expatriate staff: 1.5%

Learning tax – Local staff: 0,5 %
– Expatriate staff: 0,5 %

Additional tax on continuing vocational training – Local staff: 1,5 %
– Expatriate staff: 1,5 %
Transport allowance Minimum 30 000 CFA ($55 USD)
SSNIT 5.4%
Question 4: Which day is payday?
Answer 4: End of the month or the last Friday of the month

Question 5: Is there any specific legislation regarding commission/bonus payout?
Answer 5: Commissions / bonus payout are taxable at the same rate as the salary and have no limit

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