Payroll and Benefits Guide Burkina Faso

Employer

Employer Payroll Contributions

Employee

Employee Payroll Contributions

Employee

Employee Income Tax

General

The minimum wage in Burkina Faso is 34,664 XOF a month in the formal sector however other industries/sectors, such as agriculture, do not have a set minimum wage applicable.

Payroll Cycle

In Burkina Faso, the payroll cycle is usually monthly.

13th Salary

Employers in Burkina Faso commonly pay bonuses to employees at the end of the year.

General

The standard workweek in consists of 40 hours per week.

Overtime

All work exceeding the standard working hours a week is to be paid as overtime and is regulated by employment contract/Collective Agreements. Every hour worked in excess of the permitted number of hours per week should be paid as follows:

• 15% for the first 8 hours worked after 40th hour
• 35% for each hour worked after the 48th hour
• 50% for each hour worked during the night on normal days
• 60% for each hour worked on Sundays and holidays
• 120% for each hour worked during the night on Sundays and holidays

Working Week

Monday-Friday

Paid Time Off

Employees are entitled to 22 paid days of annual leave once they have completed one year of service

After 20 years of service the number of days of entitlement increases as follows:

• 2 additional days for 20 years of service
• 4 additional days for 25 years of service
• 6 additional days for 30 years of service

Public Holidays

There are 14 Public Holidays in 2023.

Sick Days

Sick pay is determined by the length of employment:

• Up to 1 year of service – two months’ salary (one month 100% second month 50%)
• Between 1-5 years of service – four months’ salary (one month 100% remaining month 50%)
• Between 6-10 years of service – five months’ salary (two months 100% remaining months 50%)
• Between 11-15 years of service – six months’ salary (three months 100% remaining months 50%)
• More than 15 years of service – eight months’ salary (four months 100% remaining months 50%)

Maternity Leave

Following completion of three months service, female employees are entitled to 14 weeks of paid maternity leave, generally starting eight weeks before the expected due but no later than four weeks before.
The maternity pay is paid by the Burkina Faso social insurance programme together with additional family allowances/benefits.

Paternity Leave

Fathers are generally entitled to 3 days paid paternity leave.

Parental Leave

Parental leave is available for parents of a sick child of up to six months unpaid and with providing one months’ notice.

Other Leave

There is no other general leave.

Termination Process

VISA

A work visa is mandatory for foreign employees who need to stay in Burkina Faso for more than 90 days. They will also need a worker card. (This is the work permit obtained by the employer for the employee to work in Burkina Faso). These visas are valid for the entire duration of the employment contract of up to 3 years. It is best to get the work visa and worker card from the nearest Burkina Faso embassy or consulate.

General

The standard rate of VAT is 18%.