Currency: West African CFA franc
Population: (2023 est.) 22,810,000
Official languages: French
Burkina Faso is a landlocked country in West Africa with an area of 274,200 km², bordered by Mali to the northwest, Niger to the northeast, Benin to the southeast, Togo and Ghana to the south, and the Ivory Coast to the southwest.
The public holidays in Burkina Faso are as follows;
Date & Holiday
1 Jan – New Year’s Day
2 Jan – New Year Holiday
3 Jan – Revolution Day
8 Mar – International Women’s Day
10 Apr – Easter Monday
21 Apr – Korité
1 May – Labour Day
18 May – Ascension Day
28 Jun – Tabaski
5 Aug – Independence Day
15 Aug – Assumption Day
27 Sep – Prophet Muhammad’s Birthday
31 Oct – Martyrs’ Day
1 Nov – All Saints’ Day
11 Dec – Proclamation of Independence Day
25 Dec – Christmas Day
Probationary periods are based on the type of employee, but may not exceed three months.
Employees are generally entitled to 22 days of paid annual leave.
This is another guaranteed benefit that all employers must provide. Female employees should receive 14 weeks of paid maternity leave that both you and social security pay for.
Male employees should generally get 20 days of leave that they can use for any home life events.
The due process for sick leave in Burkina Faso is as follows;
- For less than one year of service, the paid sick leave is two months (one month with full pay and the next month on half pay);
- For one to five years of service, the paid sick leave is 4 months (one month with full pay and the next month on half pay);
- For six to ten years of service, the paid sick leave is 5 months (two months with full pay and three months on half pay);
- For eleven to fifteen years of service, the paid sick leave is 6 months (three months on full pay and three months on half pay); and
- For more than fifteen years of service, the paid sick leave is 8 months (four months on full pay and four months on half pay)
: Severance pay corresponds to a percentage of the monthly overall wages per year of service and is set according to the length of service as follows:
- 25% of one monthly wage for every year during the first 5 years of service;
- 30% of one monthly wage for every year during the subsequent 5 years of service; and
- 40% of one monthly wage for every year after the tenth year.
This includes base salary, dependents, benefits, taxes, social contributions, and payroll costs. Monthly or yearly calculation period.
13th/14th Month Salary: No. There is no statutory requirement to pay the 13th or 14th months’ salary. The employees are entailed to holidays after working for a year, however there is generally no bonus paid.
Types of Work Visas in Burkina Faso
In Burkina Faso, foreign travelers who wish to enter the country are typically divided into three categories when it comes to visas:
- Visitors from visa-exempt countries, who can stay in Burkina Faso for up to 90 days without a visa
- Nationals who are eligible for a visa on arrival, which is then valid for up to 90 days
- Visitors who do not fall under either of these categories and must go to an embassy or consulate to find a solution
However, foreign nationals who plan to stay in Burkina Faso for an extended time to work for your company will need a long-stay visa. They will also need a work permit. Burkina Faso is somewhat unique in that the country does not have a business visa. If any of your employees need to visit Burkina Faso for a short period of time for business purposes, such as a conference or training seminar, they can do so by obtaining a normal entry visa which will allow them to stay for up to 90 days.
Requirements to Obtain Burkina Faso Work Visas:
A long-stay visa is necessary for any foreign nationals who intend to work in Burkina Faso. To obtain the visa, applicants will need to provide:
- A passport that has at least one blank page and six months of validity after their planned entry to Burkina Faso
- Two passport photographs
- Two visa application forms
- Proof of immunization against yellow fever
To get a long-stay visa to work in Burkina Faso, employees should visit the Burkina Faso embassy or consulate in their country. They will need to submit the documents listed in the previous section. The application can be obtained at the embassy or online prior to the visit. Visas for workers are issued by the Labor Administration. These visas can be granted for the duration of the employment contract, up to a maximum of three years. The processing time for the visa application may vary. In Burkina Faso, work permits will need to be obtained by the sponsoring employer. The Burkina Faso work permit is also known as a Worker Card.
Termination and severance are notably difficult in a foreign country, which is why you should outline these terms in your employment contracts before choosing a Burkina Faso payroll option. Termination should be in writing, and notice depends on the type of employee. Group dismissals require a 30-day notice period.
Employees must receive all statutory benefits required by law through your Burkina Faso benefit management plan, including paid time off for the country’s 13 national holidays and at least 22 days of paid annual leave.
The standard working hours accepted in Burkina Faso are 40 hours of work a week.
For work beyond 40 hours, overtime needs to be paid. The rates for overtime ranges from 15% to 120% of the agreed wage, depending upon the type of work and employment.
: Notice of termination must be given:
- 8 days for hourly workers,
- one month for regular workers,
- three months for executives, supervisors, technicians, and similar staff.
Group dismissals require a 30-day notice period.
Burkina Faso taxes apply to both employers and employees. Employers need to pay a 3% payroll tax. The country’s tax year runs from December to December and follows a progressive income tax scale. Employees making up to 500,000 CFA owe 10% of their salary to personal income taxes, while employees making more than 1,000,000 CFA owe 27.5%.
Employees must contribute 5.5% of their salary to social security, while employers contribute 16%.
Expenses deductible from general income include housing allowances, duty allowances, transport allowances, family allowances, civil and military pensions and severance pay, subject to certain limits. Business costs and expenses are deductible if they are strictly related to the business.
AT is imposed on production activities, the distribution of goods and the provision of services in Burkina Faso. VAT also is applied to imported goods and services and the standard VAT rate is 18%.
Payments to Residents
Dividends – 12.5%
Interest – 12.5%/25%
Royalties – Nil
Management and Professional Fees – 0%/5%
Payments to Non-residents
Dividends – 12.5%
Interest – 12.5/25%
Royalties – 20%
Management and Professional Fees – 20%/10%