CORPORATE COMPLIANCE IN DJIBOUTI

Your key legal obligations: What you need to know to stay compliant

📄 Internal Regulations
Mandatory as soon as your company has 20 or more employees.
This document sets out rules on :

• Work organization

• Discipline and safety

• Hygiene

It must be submitted to employee representatives for their opinion, then to the Labour Inspectorate for approval.
It must also be displayed in a visible and accessible place on your premises.

👥 Employee representatives
Mandatory from 11 employees or more.
Number of representatives :

• 1 to 20 employees: 1 regular delegate + 1 alternate delegate

• 21 to 50 employees: 2 regular delegate + 2 alternate delegates

• 51 to 100 employees: 3 regular delegate + 3 alternate delegates

Term of office: 2 years. Each regular delegate is entitled to 6 hours and 40 minutes per month (on working time) to fulfill his mission.

🗂️ Updated documentation

• Valid business licence ("patente d'activité") displayed in the premises at all times

• Bank accounts and accounting documents archived for 5 years

• Work permits & residence cards for all foreign employees (at the employer's expense)

💰 Tax and social security obligations

• Income Tax Withholding (ITS) & Social Security (CNSS): payable before the 10th of the following month

• VAT (if applicable): payable before the 20th of the following month

• Corporate Income Tax: due by March 31 for the previous fiscal year

🔐 Company Sustainability Requirements

• 5% of net profits must be allocated to the legal reserve (until it reaches 10% of share capital)

• Caution: shareholders' equity must remain greater than half the share capital to avoid forced dissolution or urgent recapitalization.