Work and Wages

Minimum Wage

In accordance with the Labour Code, the wage zones and guaranteed interprofessional minimum wages are set by a decree. Wages can be established through collective agreement. In case absence of collective agreement, wages are fixed by professional categories. Minimum wage is specified on hourly and monthly basis. Minimum wage is announced by decree of the Council of Ministers after consultation with Superior Labour Council, which is tasked with studying the elements as a basis for determining the minimum wage.

Every worker has a seniority bonus when he has at least three years of continuous service with the same enterprise. The seniority bonus is calculated as a percentage of the minimum wage of worker’s classification category. This percentage is fixed as follows:

  • 3% after three years of service;
  • 5% after five years of service; and
  • plus 1% per year of service in addition, within the maximum limit of 15%.

The remuneration of piece-rate work or task-work is calculated in a way that the worker, with average capacity, and working normally, has a salary at least equal to that of a regular time worker, performing an analogous work.

Law prohibits practicing this type of payment, once a collective agreement does not attribute such faculty to the employer. The minimum wages, as well as the remuneration conditions for piece-rate and task-worker, must be displayed in the employer’s office and in pay-places of the staff.

The labour inspectors ensure compliance with labour laws including minimum wage regulations /decrees. In the event of violation of decree on minimum wage, the Labour Code provides for a fine of 10,000 to 18,000 CFA Francs. For repeat offenders, the penalty is 20,000 to 50,000 CFA Francs and imprisonment of six to ten days or either of these penalties.

Source: §96-99, 284, 296 & 319 of the Labour Code, 1992 (Law No. 92–020 of the 23 September 1992)

Regular Pay

Labour Code states that Decrees establish the cases when the employer has to provide accommodation and daily subsistence ration, the conditions for providing them, their composition and their maximum reimbursement amount; and the cases in which other in-kind payments should be done and their modalities of payment.

The salary must be paid in legal tender at the place of work or at the employer's office when it is near the workplace. It may not be made either in a pub or in a sales outlet, except for workers normally employed therein, or on the day on which the worker is entitled to rest. Employees who are absent on pay day may withdraw their salary at the normal opening hours and in accordance with the company's internal regulations. Payment of all or part of the salary in kind is prohibited except as specified in a decree.

The salary must be paid at regular intervals not exceeding:

  • 15 days for workers engaged on a day or week basis, exceptionally extendable to one month after written authorization from the labor inspector, because of the particular operating conditions of certain establishments; and
  • one month for workers hired on a fortnightly or monthly basis.

The monthly payments must be made within eight days after they become due.

For piece or task based work, which is expected to last more than a fortnight, the payment dates may be fixed by mutual agreement, however the worker must receive fortnightly installments corresponding to at least 90% of the salary and the full amount must be paid in a fortnight following the delivery of the work. Commissions earned during a quarter (a period of three months) must be paid within 45 days of the end of the quarter.

Participations in profits made during a financial year must be paid in the following year at the latest within six months.

In the event of termination or breach of contract, salary and allowances must be paid as soon as the service is terminated.

The employer is obliged to issue to the worker, at the time of payment, an individual pay slip, the particulars of which must be reproduced in a so-called "payment register". The pay slip must contain:

  • the name and address of the employer, or the stamp of the company;
  • the name, address and serial number of the worker in the register of employers;
  • the payment date and the corresponding period;
  • employment and occupational category;
  • gross remuneration with all components, including base salary, bonuses, allowances, overtime, benefits in kind;
  • Individual deductions, such as assignments in legal forms, refunds of deposits, taxes, pension contributions; and
  • net remuneration.

When wages are paid by the hour, the number of hours worked must be mentioned. The pay slip is drawn up in ink or by means of a process enabling indelible writing to be made. No formality of signature is required. The particulars given on the pay slip issued to each worker are reproduced on the occasion of each payment in the payment register. It is kept for a period of five years following the last mention and kept at the disposal of the labor inspectors.

No deduction may be made from the remuneration of the worker other than those provided by the law.

Source: §96, 102-109 & 121 of the Labour Code, 1992 (Law No. 92–020 of the 23 September 1992)