What are employer social security costs in Burkina Faso?

Employers pay 16% of salary to the National Social Security Fund (CNSS): 8.5% for pensions, 6% for family benefits, and 1.5% for occupational risks. Employees pay 5.5% toward their pension. Contributions apply to salary up to a ceiling of XOF 800,000, and employers with 20 or more staff pay monthly.

Is Burkina Faso changing its Labor Code?

Yes. Lawmakers adopted a new Labor Code on 6 May 2026 to replace the 2008 code. It limits fixed-term contracts to two renewals, caps temporary assignments at 1 year, and raises the ceiling on unfair dismissal damages from 18 to 24 months of salary. Review fixed-term and agency arrangements against the new rules.

Can I hire contractors in Burkina Faso instead of employees?

You can engage independent contractors for defined projects. If you set their hours, supply their tools, and fold them into your team, the relationship can be treated as employment under the Labor Code. That can trigger back social security contributions and termination claims. For an ongoing full-time role, an Employer of Record (EOR) is usually the safer route.

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Payroll and benefits guide

Burkina Faso

CapitalOuagadougou

Fiscal Year1 January - 31 December

Date Formatdd/mm/yyyy

CurrencyXOF (West African CFA Franc)

Payroll FrequencyMonthly

Employer Taxes16%

Employee Costs5.5%

Overview

Languages: French
Income tax: up to 27.5%

Contributions

Employer

8.5%

Pensions (CNSS)On salary up to the XOF 800,000 contribution ceiling

Family benefits (CNSS)On salary up to the XOF 800,000 contribution ceiling

1.5%

Occupational risks (CNSS)On salary up to the XOF 800,000 contribution ceiling

16%

Total employer cost

Employee

5.5%

Pensions (CNSS)On salary up to the XOF 800,000 contribution ceiling

5.5%

Total employee cost

Authority Payments

Authority PaymentPaid ToDue DateMethod

Authority Payment

National Social Security Fund (CNSS)

Paid To

Employer and employee social security contributions

Due Date

Within 15 days after month end for employers with 20 or more employees; within 30 days after quarter end for smaller employers

Method

Monthly or quarterly declaration and payment, including through the eCNSS platform

Minimum Wage & Working Hours

Minimum wage: XOF 45,000 / Monthly; Guaranteed interprofessional minimum wage (SMIG), set by a decree adopted by the Council of Ministers on 29 June 2023 that revises Decree 2006-655. The hourly rate is XOF 259.62, or XOF 239.69 for agricultural workers

FAQ

Sources

Last updated: November 1, 2026

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