Foreign nationals entering Burkina Faso fall into different visa categories depending on nationality. Short-term visitors may stay up to 90 days, while those intending to work must obtain a long-stay visa and a work permit (worker card).

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Work permits are typically aligned with the employment contract and may be issued for durations of up to three years. Employers are responsible for ensuring immigration compliance and supporting applications.

• Payroll in Burkina Faso is typically processed on a monthly basis.
• Employers must:
  
  • Withhold PAYE income tax
  • Deduct employee social security contributions
  • Pay employer social contributions
  • Submit payroll-related taxes and filings
• Payroll Elements:
  Income includes salaries, wages, and allowances. Deductions include social security contributions, union dues, insurance premiums, and loans.
• Social Security Contributions:
  
  • Employer: 16% (3.5% occupational accident, 7% family allowance, 5.5% pension)
  • Employee: 5.5% (pension)
• Additional employer obligations include professional training taxes, apprenticeship taxes, and national employment fund contributions.

• Contracts may be fixed-term or indefinite.
• Probation Period: Up to 3 months.
• Working Hours:
  
  • Standard workweek: 40 hours
  • Overtime premiums apply, increasing based on hours worked and timing (night, weekends, holidays).
• Minimum Wage: Approximately 45,000 XOF per month in the formal sector.
• Termination: Termination requires notice depending on employee category. Employers must follow disciplinary procedures in cases of misconduct.
• Severance:
  
  • Applicable after one year of service and calculated based on tenure:
  • 25% of monthly salary (first 5 years)
  • 30% (next 5 years)
  • 40% (10+ years)

• Social Security: Mandatory contributions cover pensions, family benefits, and workplace accidents.
• Annual Leave: 22 paid days after one year of service, increasing with tenure.
• Sick Leave: Paid sick leave based on service length, ranging from 2 to 8 months of salary.
• Maternity Leave: 14 weeks paid leave, funded jointly by employer and social security.
• Paternity Leave: Typically 3 days paid leave.
• Public Holidays: Approximately 15 national holidays annually.
• Additional benefits may include housing, transport, or private insurance.

• Tax Residency: Individuals are considered residents if they are employed locally, have a permanent home, or spend more than 183 days in the country.
• Tax Year: January 1 – December 31.
• System: Progressive PAYE system with rates up to 25%.