REIMBURSMENT OF RETIREMENT CONTRIBUTIONS PAID BY EXPATRIATES IN CASE OF DEPARTURE FROM COTE D’IVOIRE

In Côte d’Ivoire, every worker regardless of his gender, his race and his nationality is subjected to Social Administration rules, from the fist day of hiring.

This rule is also applicable to expatriates.

Expatriate means an employee who has signed an expatriate work contract with AGEPE1. But, what happen when such employees definitely leave Côte d’Ivoire ?

The question relating to the reimbursment of retirement contributions paid by expatriates must be clarified.

Conditions and details of the reimbursment of these contributions are approached in the following lines.

I- Conditions to benefit from reimbursment

To benefit from reimbursment of social contributions, the following conditions must be met :

  • - Leave Côte d’Ivoire ;
  • - Be from a country which has no signed social convention with Côte d’Ivoire
  • - Totalize no more than two (2) years of activities subjected to CNPS contributions
  • - Have no less than sixty (60) years of age;

II- Required documents

The following documents must be filled to social Administration :

  • - A request of retirement payment (administrative form) ;
  • - A statement of wages (administrative form) ;
  • - Employment certificates ;
  • - Three (3) ID photos ;
  • - One (1) birth certificate ;

III- Amount paid

The refund corresponds to all contributions paid by the employee and deducted of his salary during his career.

Refund is paid once, on request by the beneficiary.


Important : The process of reimbursment lapses after two (2) years and is subjected to taxation except the exemptions mentionned in the ivorian Tax Code.