Burkina Faso Employer of Record & Payroll
Africa Deployments Burkina Faso offers our clients Employer of Record (EOR) services covering all the regions within. We offer full-time employment or fixed terms contracts based on your requirements in Burkina Faso for locals or expatriates. ADS will take care of the work permit under our umbrella and will issue local work contracts to your contractors. We will also advise our clients on best Human Resource (HR) practices when setting up the employee’s locally in Burkina Faso.
ADS takes care of the local tax & PAYE remittances to the Revenue Services on a monthly basis ensuring that they are fully compliant with the law. We will also ensure that their salaries are paid on time monthly and issue them with their pay slips. In addition to our services, we can offer you the employee in Burkina Faso, Medical, Disability, Life, and Workmen’s Compensation Insurances. Burkina Faso, officially the Republic of Burkina Faso, is a land-locked country along the Gulf of Guinea and the Atlantic Ocean, in the subregion of West Africa.
Burkina Faso is home to ±22 million people from 2 main cultural groups – the Gur (Voltaic), which includes the Mossi [50% of the population], and the Mandé.
In 1984, the reigning President changed the country’s name from Upper Volta to Burkina Faso (land of the upright/honest people).
Gold, cotton and agriculture are Burkina Faso’s main exports and generally there is a dry tropical climate.
What is the main language spoken in Burkina Faso:
In Burkina Faso the official language is French. Being a multilingual country, there are ±70 languages spoken, of which about 66 are indigenous – including Mooré and Dioula.
30% of Burkina Faso’s population are Muslim, and English is very rarely spoken
What type of employment contracts can you offer in Burkina Faso:
- Fixed Term
- Indefinite term
- Be in writing
- Be in the official local language and the local currency
- Include salary/compensation, benefits and termination requirements
- Have specific working terms and conditions
- Can be eligible for organizational perks and/or other benefits
- Tend to be more focused [as only one employer] and familiar with the specific business – due to e.g. ongoing company training etc.
- Probationary period is 3 months [standard]
- Fixed-term contracts generally may not exceed 3 years in Burkina Faso
WHAT INCOME IS TAXABLE IN Burkina Faso:
- Income earned by habitual inhabitants is subject to taxation across the globe.
- Provided the employer is located in the country, Non-residents are subject to tax on Burkina Faso- source employment income given activities are carried out in Burkina Faso.
- The tax imposed on salaries ranging from 0% to 25%
What income is exempt from taxes in Burkina Faso:
- Family allowances.
- Civil and military.
- Severance pay, excluding amounts paid in respect of the notice or leave pay.
- The diplomatic and consular staff for the exercise of their diplomatic.
Standard working hours: Number Overtime to be paid?
In Burkina Faso, standard working hours are 40 hours per week. Overtime must be paid at a rate of at least 125% for the first four hours and 150% thereafter, according to the Labor Code.
Mandatory contributions?
Employee
| Contribution Type | Contribution Rate | Threshold |
|---|---|---|
|
Social Security Fund (CNaPS) |
7.25% |
None |
|
National Health Insurance Fund (CNAM) |
6% |
None |
|
National Pension Fund (CNAPS) |
1% |
None |
Employer
| Contribution Type | Contribution Rate | Threshold |
|---|---|---|
|
Social Security (CNaPS) |
11.74% |
None |
|
National Health Insurance (CNAM) |
6% |
None |
|
National Employment and Vocational Training Fund (FNEF) |
1.5% |
None |
Social
| Contribution Type | Employers | Employees |
|---|---|---|
|
Social Security (CNaPS) |
6.85% |
0.4% |
|
National Health Insurance (CNAM) |
5.5% |
0.5% |
|
National Employment and Vocational Training Fund (FNEF) |
1% |
0.5% |
What is the Maternity and Paternity policy within Burkina Faso:
- Women are entitled to a minimum of 14 weeks of maternity leave.
- During maternity leave, female employees receive full pay.
- There is no specific provision for paternity leave in Burkina Faso’s labor laws.
What type of leave is allowed in Burkina Faso:
- Employees entitled to 22 days of paid leave.
| Length of service | Paid sick leave |
|---|---|
| < 1 year | 2 months (1-month paid full, next months 1/2 paid) |
| 1 to 5 years | 4 months (1-month full, next months 1/2 paid) |
| 6 to 10 years | 5 months (2-months full paid, 3 months 1/2 paid) |
| 11 to 15 years | 6 months (3-months full paid, 3 months 1/2 paid) |
| > 15 years | 8 months (4-months full paid, 4 months 1/2 paid) |
Do I need to pay a mandatory bonus annually OR is it discretionary in Burkina Faso:
Employers in Burkina Faso commonly pay bonuses / 13th month salaries to employees at the end of the year, but this is not mandatory.
What Gratuity / Severance payments do you need to provide for Burkina Faso:
- If a fixed-term contract expires, no severance payment is required unless specified in the employment contract.
- If an employer terminates an indefinite-term contract without just cause, a severance payment is typically required.
- The severance pay is calculated based on the employee’s length of service and their monthly average earnings.
- Less than 6 months: No severance pay is mandated.
- 6 months to 2 years: Severance pay is equal to 1/10th of the employee’s monthly average earnings for each month of service.
- 2 years or more: Severance pay is equal to 1/5th of the employee’s monthly average earnings for each month of service.
CAN YOU GIVE FRINGE BENEFITS IN Burkina Faso:
- Water, electricity, telephone.
- Leave travel costs.
- Personal taxes
- House, including equipment, furniture.
- Domesticity
Mandatory Probation period of Burkina Faso:
There is no specific mandatory probation period prescribed by labor laws in Burkina Faso.
What are the Corporate and VAT / Sales tax rates in Burkina Faso?
Corporate Tax Rates: 27.5% [in general]
VAT / Sales Tax Rates: 18% [on most goods and services]
Public Holidays in Burkina Faso:
- January 1 - New Year's Day
- January 3 - Revolution Day
- March 8 - Women's Day
- April 9 - Easter Day
- April 10 - Easter Monday
- April 22 - Korité
- May 1 - Labour Day
- May 18 - Ascension Day
- June 29 - Tabaski
- August 5 - Independence Day
- August 15 - Assumption Day
- November 1 - All Saints' Day
- December 11 - Proclamation of the Republic
- December 25 - Christmas Day
What Industries we support in Burkina Faso:
- Non-Governmental Organization’s (NGO) / Non- profit
- Engineering & Construction
- Government / Development Agencies
- Oil & Gas
- FMCG & Manufacturing
- Private Equality, Finance, Insurance & Banking
- Mining
- Agriculture
What Double Tax Treaties are in place in Burkina Faso:
The information provided above is for an “informative decision” and may change at any given time without prior notice. We always suggest speaking to one of our Sales Consultants before engaging in country.
