Popay Payroll · Burkina Faso

PopayPayroll

Payroll in Burkina Faso, handled the local way.

Statutory contributions, compliant payslips, local contracts and leave — configured to local law inside our own engine.

One engine, all of Africa. Burkina Faso payroll rules run natively inside our own gross-to-net engine — monitored and kept current by our Pan-African team, not stitched from third-party aggregators.

Talk to our African payroll team No commitment — a working conversation about your team in Burkina Faso.

BF · payroll across the continent

Understand HR in Burkina Faso

Everything Burkina Faso payroll asks of an employer — in one place.

The full local picture for Burkina Faso: statutory contributions and the rules our engine runs natively — maintained by our Pan-African legislation team.

01 · At a glance

Burkina Faso payroll, by the numbers

The fixed parameters every Burkina Faso payroll run starts from.

CAPITAL

Ouagadougou

CURRENCY

West African CFA Franc (XOF / FCFA)

OFFICIAL LANGUAGE

French

STATUTORY AUTHORITIES

DGI — Direction Générale des Impôts · Social security: CNSS — Caisse Nationale de Sécurité Sociale · Civil servants: CARFO

INCOME TAX YEAR

1 January → 31 December (calendar year)

PAYROLL CYCLE

Monthly (monthly-paid) · Part-time: daily, weekly or bi-weekly (max 15-day interval)

MONTHLY STATUTORY DEADLINE

IUTS, CNSS & TPA: by the 15th of the following month · Employers <20 employees: quarterly CNSS · Simplified-regime TPA: by 10th after quarter-end · Annual salary declaration: 31 January

MINIMUM WAGE (SMIG)

FCFA 45,000 / month (approx. FCFA 173.33 / hour) — applies to all private sector employees

Agricultural min. wage (SMAG)

Approx. 70–80% of the SMIG

Ordinary working week

40 hours / week (8 hours / day max) · annual ceiling: 2,400 hours

OVERTIME

Max 15 hours / week and 75 hours / quarter · premiums from +15% to +60% (daytime); up to +120% (night on rest day / public holiday)

NOTICE PERIOD

8 working days (< 6 months) up to 3 months (supervisors/managers > 5 years)

RETIREMENT AGE

Varies by category: 56 years (workers) to 63 years (doctors/lecturers)

MAIN LABOUR LAW

Labour Code — Law No. 028-2008/AN of 13 May 2008

02 · Statutory obligations & contributions

Social contributions in Burkina Faso

Statutory contributions declared by the employer, each scheme with its own rate,

Burkina Faso — Statutory obligations & contributions
Contribution	Employer	Employee	Basis & ceilings
CNSS — Old-age pension (vieillesse)	8.5%	5.5%	Gross salary, capped at FCFA 800,000 / month
CNSS — Family benefits (prestations familiales)	6%	0%	Gross salary, capped at FCFA 800,000 / month
CNSS — Occupational risks (risques professionnels)	1.5%	0%	Gross salary, no ceiling
TPA — Employer Apprenticeship Tax (Taxe patronale d'apprentissage)	3%	0%	All gross remuneration, no ceiling
FSP — Solidarity Fund for Peace	0%	1%	Net salary (after CNSS employee deduction)
CARFO — Pension (civil servants only)	12% - 14%	8%	Applicable to civil servants and public agents only

Note: CNSS contributions are based on gross salary (basic salary + bonuses + allowances + benefits in kind + overtime). Excluded: reimbursements of actual professional expenses, CNSS-paid family benefits, severance indemnities, retirement indemnities, daily CNSS allowances. CNSS must be paid by the 15th of the following month (employers ≥20 employees); quarterly for <20 employees. NGOs and non-profit associations are exempt from TPA provided they strictly respect their non-profit purpose. Civil servants are covered by CARFO, not CNSS. Source: CNSS Burkina Faso; CGI Burkina Faso.

03 · Income tax brackets

The income tax brackets withheld for DGI

Burkina Faso’s IUTS is calculated progressively on the Net Taxable Base (NTB), after applicable social security contributions, exemptions, professional expense deductions, and family charge reductions.

Income Tax Bands (IUTS)- Monthly

0 – 30,000 FCFA: 0% (tax-free)
50,001 – 80,000 FCFA: 13.90%
80,001 – 120,000 FCFA: 15.70%
30,001 – 50,000 FCFA: 12.10%
120,001 – 170,000 FCFA: 18.40%
170,001 – 250,000 FCFA: 21.70%
ABOVE 250,000 FCFA: 25%

IUTS Family Charge Reduction

# Dependents	Reduction %
1	8%
2	10%
3	12%
4	14%
5	16%
6	18%
7	20%

Partially Exempt Allowances (Deducted from IUTS Taxable Base up to Ceiling)

Housing Allowance: 20% of gross salary capped at 75,000 FCFA monthly
Function Allowance: 5% of gross salary capped at 50,000 FCFA monthly
Transport Allowance: 5% of gross salary capped at 30,000 FCFA monthly

New

04 · Employment contracts & termination

The contract types and the formalities that frame them

Contract types

Open-ended (CDI) · Fixed-term (CDD — must be filed with Labour Inspectorate within 15 days of signature) · Part-time

Notice — employees / workers < 6 months

8 working days

Notice — employees / workers 6 months – 5 years

1 month

Notice — employees / workers > 5 years

2 months

Notice — supervisors / managers < 1 year

1 month

Notice — supervisors / managers 1–5 years

2 months

Notice — supervisors / managers > 5 years

3 months

Pay in lieu of notice

Salary + benefits that would have been earned during the unserved notice period

Severance — years 1–5

25% of average monthly gross salary per year of service

Severance — years 6–10

30% of average monthly gross salary per year of service

Severance — beyond 10 years

35% of average monthly gross salary per year of service

Pro-rata 13th month

Accrued portion due on termination where required under the applicable sectoral collective agreement

05 · Leave & employee rights

The leave entitlements set by the Labour Code

The law sets the floor; contracts and collective agreements can add to it. Below are the statutory minimums your accruals must track.

Annual paid leave

2.5 working days / month = 30 working days / year

Maternity leave

14 weeks / 98 days (6 pre-natal + 8 post-natal). Extendable by 3 weeks for medical complications. . Employer pays full salary then is reimbursed by CNSS up to the FCFA 800,000 ceiling.

Paternity / birth leave

3 working days. 100% salary, paid by employer.

Sick leave — < 1 year of service

Up to 2 months. 1 month at 100% + 1 month at 50%.

Sick leave — 1–5 years of service

Up to 4 months. 1 month at 100% + 3 months at 50%.

Sick leave — 6–10 years of serviceew

Up to 5 months. 2 months at 100% + 3 months at 50%.

Sick leave — 11–15 years of service

Up to 6 months. 3 months at 100% + 3 months at 50%.

Sick leave — > 15 years of service

Up to 8 months. 4 months at 100% + 4 months at 50%.

Marriage of employee

Typically 5 days (per collective agreement). 100% salary.

Death — direct family member

3 working days. 100% salary.

Public holidays (11 fixed + religious)

Per official annual calendar. Fully paid. Work on a public holiday = premium rates.

Nursing break

1 hour / day for the first year after childbirth. Paid, counted as working time.

06 · Overtime

Overtime and Public Holidays Premium Rates

Burkina Faso — Overtime
Situation	Premium on normal hourly rate
Hours 41–48 / week (first 8 overtime hours, daytime)	+15%
Hours beyond 48 / week (daytime)	+35%
Night overtime (22:00–05:00)	+50%
Rest day (Sunday / designated day off) — daytime	+60%
Public holiday — daytime	+60%
Work on public holiday — nighttime (Sunday / public holiday)	+120%

Note: Normal hourly rate = Gross monthly salary ÷ 173.33 hours. Night and Sunday / public holiday supplements may be cumulative where night work falls on a rest day or public holiday. Overtime exceeding 15 hours / week or 75 hours / quarter requires prior authorisation from the Labour Inspectorate. Overtime pay is included in the IUTS and CNSS base. Source: Labour Code — Law No. 028-2008/AN.