1. Salary

Salary and related benefits are determined in accordance with the following criteria

• Qualifications (level of education);
• Professional experience;
• The employer’s financial capacity;
• Legal provisions.

It is the consideration for the work performed: basic salary plus additional pay to reward or incentivise, compensate or indemnify, or reimburse work-related expenses or costs

The remuneration of employees consists of statutory (mandatory) and optional components.

• Basic salary: remuneration for work,
• Statutory and optional bonuses: to reward or incentivise,
• Statutory and optional allowances: to compensate or make good losses
• Benefits in kind or reimbursements: work-related expenses,
• Overtime pay: to bring pay in line with the labour market.

Deductions from wages

 The following deductions are mandatory: compulsory tax and social security contributions, reimbursements pursuant to Article L.96(2) and (3), and payments provided for in contracts pursuant to collective agreements. These include:

• By ‘tax deduction’, taxes on salaries and wages deducted at source.
• By ‘social security contribution’, contributions to social security schemes.

Deductions arising from garnishment orders or voluntary assignments made in the forms defined by the regulations are permitted within certain limits.

Wages are assignable, on the basis of the monthly wage, up to the following limits (Article D.123-2 of the Decree implementing the Labour Code):

• 1/4 for wages between 20,960 and 62,880 CFA francs;
• One-third for wages between 62,881 and 125,760 CFA francs;
• 1/2 for salaries between 125,761 and 251,520 CFA francs;
• Three-quarters for salaries exceeding 251,521 CFA francs.

Terminology

Advance payment or salary advance: An employee may request an advance payment or salary advance, the amount of which may not exceed half of their monthly salary. Except in a few specific cases, the employer is not obliged to grant it.

Advance payment: For days already worked.

Advance: For days not yet worked.

Gross salary: This is the salary before social security contributions have been deducted, as opposed to the net salary, which is calculated after social security contributions have been deducted.