Payroll costs
Overtime pay
22 June 2026
The salary supplement is a balancing mechanism that enables the contracting parties (employer and employee) to adapt to the labour market without contravening the law.
For example, the parties may agree on a net salary of 100,000 CFA francs, even though the statutory (and collectively agreed) level does not exceed 40,000 CFA francs.
The salary top-up is used to make up the difference.