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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.
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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,
| 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 | 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)
- 30,001 – 50,000 FCFA
- 12.10%
- 50,001 – 80,000 FCFA
- 13.90%
- 80,001 – 120,000 FCFA
- 15.70%
- 120,001 – 170,000 FCFA
- 18.40%
- 170,001 – 250,000 FCFA
- 21.70%
- ABOVE 250,000 FCFA
- 25%
IUTS Family Charge Reduction
- 1 Dependent
- 8%
- 2 Dependents
- 10%
- 3 Dependents
- 12%
- 4 Dependents
- 14%
- 5 Dependents
- 16%
- 6 Dependents
- 18%
- 7 Dependents
- 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
04 · Employment contracts & termination
The contract types and the formalities that frame them
| Item | Detail | ||
|---|---|---|---|
| Contract types | Open-ended (CDI) · Fixed-term (CDD — must be filed with Labour Inspectorate within 15 days of signature) · Part-time | ||
| Working hours | 40 hours / week · 8 hours / day maximum · Annual ceiling: 2,400 hours | ||
| 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 | ||
| Gross misconduct (faute lourde) | No notice and no severance due | ||
| Outstanding leave pay | (Monthly gross salary ÷ 26 working days) × outstanding leave days · subject to IUTS and CNSS | ||
| Pro-rata 13th month | Accrued portion due on termination where required under the applicable sectoral collective agreement |
Note: Severance is exempt from IUTS. Notice pay in lieu and outstanding leave pay are subject to IUTS and CNSS in the normal way. The employer must consult the applicable sectoral collective agreement, which may provide entitlements exceeding Labour Code minimums. Source: Labour Code — Law No. 028-2008/AN.
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.
| Leave Type | Entitlement | Key conditions | |
|---|---|---|---|
| Annual paid leave | 2.5 working days / month = 30 working days / year | 100% salary. Accrual: (monthly gross ÷ 26) × days outstanding. | |
| Maternity leave | 14 weeks / 98 days (6 pre-natal + 8 post-natal) Extendable by 3 weeks for medical complications | 100% salary. Employer pays full salary then is reimbursed by CNSS up to the FCFA 800,000 ceiling. | |
| Paternity leave | 3 working days | 100% salary, paid by employer. | |
| Nursing break | 1 hour / day for the first year after childbirth | Paid, counted as working time. | |
| 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 service | 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 days | 100% salary. |
Note: Sick leave must be supported by a medical certificate. The employment contract is suspended during illness and may not be terminated during the statutory protection period. Sectoral collective agreements may provide more favourable entitlements. Source: Labour Code — Law No. 028-2008/AN.
06 · Overtime
Overtime and Public Holidays Premium Rates
| 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.
Native African payroll — one accountable partner.
Compliant payslips
Statutory contributions, income tax and net pay computed and presented on a payslip built for local requirements.
We own the gross-to-net engine
Local rules are configured natively inside our engine, not stitched from third-party aggregators — one accountable system, one contract.
Talk to our Pan-African payroll team.
Tell us about your team in Burkina Faso and we'll map your options — payroll, contracts and local compliance — plainly and without commitment.
