Burkina Faso: A Guideline to Payroll and Employer of Record

Run your business seamlessly with Neeyamo as we help you go beyond borders to manage your international payroll and hire new talent in Burkina Faso.

Contact Us

Overview

Burkina Faso, officially known as the Republic of Burkina Faso, is a landlocked country located in West Africa. It is bordered by six countries: Mali to the north and west, Niger to the east, Benin to the southeast, Togo and Ghana to the south, and Côte d'Ivoire to the southwest.

In terms of industries, Burkina Faso's economy is primarily based on agriculture, which employs a significant portion of the population. The country is known for producing cotton, sesame, millet, sorghum, maize, and peanuts. Livestock rearing, particularly cattle, sheep, and goats, also contributes to the agricultural sector.

Neeyamo provides assistance for the onboarding and management of employees in Burkina Faso, along with processing of a firm's payroll, compliance, benefits, and more.

Tools And Instances

SVG Icon
Global Payroll

Neeyamo’s global payroll solution covering 180+ countries

SVG Icon
Global Work

A tech-based EOR solution to manage your extended workforce

Facts And Stats

Capital

Ouagadougou

Currency

West African CFA franc (XOF)

Official Language

French

Fiscal Year

1 January - 31 December

Date Format

DD/MM/YYYY

Country Calling Code

+226

Other Languages

Mooré, Bissa, Dyula, Fula

Time Zone

00:00 Greenwich Mean Time

Global Payroll

Overview

Handling payroll for a wide spread workforce can pose as a major challenge for any firm. The added complication of compliances can make things worse and drastically effect the time and efforts that can be used in other equally important aspects of an organization's development.  

Over the years, Neeyamo has observed these complexities and strived to provide a global payroll solution through a single technology platform, Neeyamo Payroll.

Payroll Taxes

Payroll tax is the percentage amount retained from an employee's salary and paid to the government to invest in the general population's welfare.

Employee Taxes

Employees have to contribute 5% towards Social Security (Old Age Pension).

The employee income tax bracket is as follows:

Up to 30,00 XOF 0%
30,001 - 50,000 XOF 12.10%
50,001 - 80,000 XOF 13.90%
80,001 - 120,000 XOF 15.70%
120,001 - 170,000 XOF 18.40%
170,001 - 250,000 XOF 21.70%
Above 250,000 XOF 25%

Employer Taxes

Employers must contribute 16% towards Social Security (Occupational Accident, Family Allowance & Old Age Pension).

Payroll Cycle

Overview

Undoubtedly, payroll is a critical process for any organization. The pay cycle in Burkina Faso refers to the period for which an organization pays its employees, and this can vary depending on the pay frequency that the organization chooses to adopt.

Frequency

In Burkina Faso, the payroll cycle is usually monthly.

13th Month Cycle

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

Global Work

Overview

An Employer of Record service provider helps you get rid of the hassle of handling the complexities that come with setting up a new employee in remote locations. They act as legal employers, facilitate salary payments, and handle everything from health insurance. payroll taxes, and employee benefits to comply with local tax laws and regulations. 

This ensures that the client company can focus on the employee’s everyday tasks safely in the knowledge that they have a cost-effective solution as they continue their global expansion.

HR Mandates and Practices

Minimum Wage

The current minimum wage in Burkina Faso is F CFA45,000 per month in 2023. It became valid on July 1, 2023. The amounts are in CFA West African Franc.

Overtime

All work exceeding the standard working hours a week is to be paid as overtime and is regulated by employment contracts/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 the 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

Data Retention Policy

In Burkina Faso, there are no specific laws or regulations that outline the exact data retention periods for employee records. However, employers are generally expected to maintain certain employee records for a reasonable period of time to comply with legal and administrative requirements.

Here are some common guidelines and practices regarding data retention for employee records in Burkina Faso:

Personal Information: Employers should retain employee personal information, such as identification documents, contact details, and national identification numbers, for the duration of the employment relationship and a reasonable period thereafter. This is necessary for administrative purposes and to meet legal obligations.

Employment Contracts: The original or copies of employment contracts should be retained for the duration of the employment relationship and for a period after its termination. This is to ensure that both parties can refer to the terms and conditions agreed upon during the employment period if any disputes arise.

Payroll and Financial Records: Records related to payroll, such as salary details, tax withholdings, social security contributions, and other financial information, should generally be retained for a period of at least five years. This is to comply with tax and social security regulations.

Performance and Disciplinary Records: Records related to employee performance evaluations, disciplinary actions, and grievances should be retained for a reasonable period, typically for the duration of the employment relationship and a few years thereafter. This is to maintain a historical record of employee conduct and performance.

Medical Records: Medical records, including pre-employment medical assessments, accident reports, and sick leave documentation, should be retained for a reasonable period, typically for the duration of the employment relationship and a few years thereafter. This is to ensure compliance with health and safety regulations and to address any potential future claims.

Hiring and Onboarding Requirements

Hiring

Following Burkina Faso's employment compliance laws will last for the duration of an employee's employment with the company. Employees in public or private institutions, for example, typically work 40 hours per week. Agricultural holdings have fixed work hours of 2,400 per year, with weekly limits set by the minister in charge of the work.

If your employees work more than their weekly fixed hours, it is considered overtime, and they should be compensated accordingly. Overtime pay is typically specified in collective bargaining agreements (CBAs). The minister in charge of the work, on the other hand, can collaborate with the Labor Advisory Board to establish overtime rates. 

Employers in Burkina Faso are prohibited by law from discriminating against prospective hires or employees based on the following traits and characteristics: 

  • Race, gender, color, religion, language, and national or social origin
  • Gender or gender identity Social status
  • Disability
  • Sexual preference
  • Political viewpoints
  • HIV infection status

To remain compliant during the recruiting process in Burkina Faso, avoid asking direct questions about these characteristics during interviews and meetings with candidates.

Onboarding

Documents:

National Identity Card (Carte Nationale d'Identité): All employees must possess a valid national identity card issued by the government of Burkina Faso. This card serves as proof of citizenship and identification.

Work Permit (Autorisation de Travail): Non-Burkinabe employees, including expatriates, must obtain a work permit to work in Burkina Faso legally. This permit is usually obtained through the Ministry of Labor and Social Security.

Social Security Card (Carte d'Immatriculation à la Caisse Nationale de Sécurité Sociale): All employees are required to register with the National Social Security Fund (CNSS) and obtain a social security card. This card provides access to healthcare, retirement benefits, and other social security benefits.

Tax Identification Number (Numéro d'Identification Fiscale): Employees must obtain a tax identification number from the General Tax Directorate (DGI). This number is necessary for income tax purposes and is used for tax reporting and filing.

Employment Contract: A written employment contract is essential for both the employer and the employee. It should outline the terms and conditions of employment, including job responsibilities, compensation, working hours, and benefits.

Bank Account Details: Employees are typically required to provide their bank account details for salary payments. This includes the name of the bank, branch, account number, and any other relevant information.

Academic and Professional Qualifications: Depending on the nature of the job, employees may need to provide copies of their educational and professional qualifications, such as degrees, diplomas, certificates, or licenses.

Medical Certificate: Some employers may require a medical certificate from employees confirming their physical fitness for work. This is particularly common in industries that involve physical labor or potential health risks.

Probation

Probationary periods are based on the type of employee, but may not exceed three months.

Leave

Public Holidays

National Holidays

There are 16 public holidays in Burkina Faso:

  • Jan 1: New Year Public Holiday
  • Jan 2: Day off for New Year Public Holiday
  • Jan 3: Burkina Faso Popular Uprising Day Public Holiday
  • Mar 8: International Women's Day Public Holiday
  • Apr 10: Easter Monday Public Holiday
  • Apr 21: Eid al-Fitr Public Holiday
  • May 1: Labour Day Public Holiday
  • May 18: Ascension Day Public Holiday
  • Jun 28: Eid al-Adha Public Holiday
  • Aug 5: National Day Public Holiday
  • Aug 15: Assumption of Mary Public Holiday
  • Sep 27: The Prophet's Birthday (Tentative Date) Public Holiday
  • Oct 31: Martyrs' Day Public Holiday
  • Nov 1: All Saints’ Day Public Holiday
  • Dec 11: Proclamation of Independence Day Public Holiday
  • Dec 25: Christmas Day Public Holiday

Sick Leave

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 of 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 program together with additional family allowances/benefits.

Parental Leave

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

Paternity Leave

Fathers are generally entitled to 3 days of paid paternity leave.

Termination

Overview

Termination requires notice to be given and a written explanation of the reasons for termination. Prior to termination for reasons for misconduct, a warning needs to be given, and the employee must get a chance to explain their actions. An employer cannot terminate the contract of an employee in case of absence from work due to illness for up to 1 year.

Notice Period

The statutory notice period is dependent upon the category of the worker. 1 month's notice is required for regular full-time employees. Three months' notice is required for Managers, Supervisors, and Technicians. Eight days' notice is required for daily and hourly set-up employees.

During the probation period, only one-week notice is required.

Severance Pay

Employees who have worked for at least one year are entitled to severance payments upon termination, unless in the case of gross misconduct. The Severance pay amount is determined by the duration of service and is calculated as a percentage of the monthly total compensation per year of service:

  • 25% of monthly wage – 1 to 5 years of service
  • 30% of monthly wage – 5 to 10 years of service
  • 40% of monthly wage – 10+ years of service

Visa

Overview

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.

The documentation for obtaining a work visa in Burkina Faso is very simple. You need the following to get a long-staying work visa for Burkina Faso.

  • A valid passport with at least six months validity from the date of entry into Burkina Faso and one blank page

  • Offer letter/ appointment contract stating the duration of the contract

  • Two passport sized photographs

  • Two copies of the visa application form (Can get it online or at the Burkina Faso consulate and Embassy)

  • Proof of immunization against Yellow Fever and COVID-19.

Getting the necessary work visa and permits can take time. It is advisable to apply for a work visa to Burkina Faso well in advance. The time needed for processing may vary from application to application. If the employee needs to stay in Burkina Faso longer than the time mentioned on the visa, we can help get an extension. The National Police in Ouagadougou is responsible for providing extensions of visas.

Employee Background Checks

Legal and Background Checks

In Burkina Faso, there are no specific statutory types of background checks outlined in the law. However, employers may choose to conduct various types of checks based on their specific needs and job requirements. It is important to ensure that any background checks conducted comply with privacy and data protection laws.

Last updated on August 22, 2023

If you have any queries or suggestions, reach out to us at irene.jones@neeyamo.com

¿Tiene consultas? Póngase en contacto con nosotros

Póngase en contacto con uno de nuestros expertos y obtenga una demostración rápida de nuestros servicios

Contáctenos