Employer of Record in Burkina Faso
Burkina Faso’s labor code includes CNSS social security and mandatory employee benefits, and a Burkinabe EOR handles payroll, taxes, and full compliance with no local entity needed.
Burkina Faso
Hiring in Burkina Faso at a glance
Currency
CFA Franc (XOF)
Language
French
Average Salary
~$60/mo
Payroll Cycle
Monthly
Employer Cost
~21.5%
Paid Leave
30 days
Probation
3 months
Notice Period
1 month
13th Month
Not mandatory
Work Hours
40 hrs/wk
If you’re thinking about hiring employees in Burkina Faso, you may need some help. Hiring overseas can be tricky at the best of times, but if you’re trying to hire employees in a country where you don’t yet own an entity, you’ll want to look into collaborating with an Employer of Record (EOR).
Burkina Faso’s economy is supported by agriculture (including cotton and livestock), mining (gold, with the country often cited as one of Africa’s leading producers), and a growing services sector. The government has also worked to improve the business environment through CEFORE (Centre des Formalités des Entreprises), a one-stop shop for business registration. Because local requirements can change, employers should stay up to date on labour and employment rule updates, ideally with support from an experienced in-country partner such as an EOR.
There are other options, such as incorporating a company, opening a branch office, or working with Burkina independent contractors, that you can also consider.
In this guide, we’ll walk you through the essential steps of how to engage an EOR effectively if you decide this is best for your organization.
What is a Burkina Faso Employer of Record?
A Burkina Faso Employer of Record (EOR) is a third-party service provider that legally employs workers on behalf of a company that does not have a registered entity in the country. The EOR takes on all employment responsibilities, including payroll, tax compliance, benefits administration, and contract management, ensuring adherence to Burkina Faso’s labor laws. This allows businesses to hire talent quickly and operate in the country without the complexities of setting up a legal entity.
Hire in Burkina Faso
A Sahel nation with CNSS social security, Burkinabe Labour Code, and OHADA-aligned employment regulations.
We handle employment contracts, payroll, social contributions, and full Burkinabe compliance.
No local entity needed. Your team can start in days.
What is the Difference Between a Burkina Faso EOR and a Burkina Faso PEO?
An Employer of Record (EOR) legally hires and manages your workers on your behalf, handling payroll, compliance, taxes, and benefits without requiring you to establish a legal entity.
In contrast, a Professional Employer Organization (PEO) partners with your existing local entity to manage HR functions, such as payroll processing, employee benefits, and regulatory compliance, while you retain full employment responsibility.
Burkina Faso EOR vs Legal Entity in Burkina Faso
When you’ve sourced the workers you want to hire, you’ll need a legal entity in Burkina Faso to be their legal employer. One choice is to work with an EOR, which will hire these workers using its local entity or a third-party partner in the country. It will enter into contracts with the workers directly and become the legal employer of the local staff. The EOR will also maintain the workers’ HR needs throughout the period of their employment.
An alternative to this collaboration is to register your own entity in Burkina Faso. Most foreign investors choose to incorporate either limited liability companies (LLCs) or public limited companies (PLCs). You can set up an LLC with only one shareholder and one director of any nationality and at least 2000 USD for paid-up share capital.
To set up a PLC, you’ll need one shareholder and three directors of any nationality, as well as 20,000 USD in paid-up share capital. You can register a company relatively easily in Burkina Faso. To register an LLC, you only need to follow three procedural steps:
- Open a bank account and deposit your paid-up share capital.
- Obtain a notarized declaration of capital subscription.
- Register your new company, register with the social security and labor offices, and get a tax number (IFU) through the Business Formalities Center (Centre des Formalités des Entreprises or CEFORE)
With your own entity, however, you’ll need to manage HR, taxes, social security, and compliance on your own. The cost of registering an entity and the long-term expenses of working with legal and HR experts can be high. They’re usually only worth it for companies that want to do business directly in the Burkina market.
EOR fees can also be expensive over the long term, so this option is better for companies that want to hire remote workers for shorter periods before they get into the local market.
Compare Using an EOR with Hiring a Burkina Faso Freelancer
If hiring full-time Burkina employees seems daunting or too expensive for your budget, you have another option. Instead of hiring employees, you can engage independent contractors or freelancers (legally the same in Burkina Faso) to work for you instead. This can be a far cheaper option, and many EORs also offer contractor management and payment services at comparatively low fees.
So why wouldn’t all companies hire contractors?
The answer is that contractors in Burkina Faso, as in most countries, can only be hired for specific tasks and non-durable work. This means that you can’t normally invest in training and development with contractors in the way you can with employees. You’ll also necessarily have less control over when and how contractors work for you.
They’re responsible for delivering finished work to you, but the way they complete it and the hours they perform it are out of your control. The other big issue is that if you misclassify workers as contractors when you really treat them as employees, you can be liable for paying substantial penalties.
In general, if workers choose their own hours, methods of work, and means (tools and equipment) of production, then they can be classified as contractors. If you control when and how they work, however, they need to be legally treated as employees following the Burkina Faso Labor Act 2008.
Choose an EOR Provider with Burkina Faso Expertise
If you’ve decided that employing Burkina workers through an EOR is your best choice, you still have several other important decisions to make. One is choosing the best EOR to partner with. There are dozens of service providers you can choose from, but while most will do a good job managing your employees, a few may be very poor choices.
Start by setting your budget and eliminating any EOR you simply can’t afford. Ask for clear, complete quotes to make sure that all fees are stated up-front so you’ll avoid future surprises. From this smaller group of contenders, look for providers that have real experience in Burkina Faso.
While many will offer hiring services, only those providers experienced in maintaining workers compliantly in the country will be able to manage this smoothly for you. They’ll also have experience with Burkina Faso’s tax and employment laws and maintaining compliance with them.
Finally, look at reviews and ratings for your short-listed providers on trustworthy sites. Often, these reviews will turn up any serious issues that should prevent you from engaging certain EOR partners.
What Labor Laws Apply to Hiring in Burkina Faso?
Burkina Faso has an extensive body of laws to protect workers and employers alike. The main points to be aware of include:
Employment Contracts
Fixed-term employment contracts are generally limited to two years per contract and must be in writing, with either a clear end date or an objective condition that ends the contract. Renewals are possible, but if the contract is renewed more than twice consecutively or reaches four years in total duration, it is typically reclassified by law as an indefinite contract (CDI).
CDI contracts offer stronger employee protections and are generally the preferred form under Burkinabe labour law. Claims that renewals are unlimited should be treated cautiously and checked against the current Labour Code, since many OHADA-zone systems restrict renewals.
Working Hours
Working time rules vary by sector. Non-agricultural roles typically follow a standard 40-hour workweek, while agricultural work is measured annually to allow seasonal flexibility. Some continuous-operation industries may be allowed to schedule longer weeks, but only under specific ministerial authorization. Overtime premiums also depend on when the overtime is performed and whether total weekly hours exceed key thresholds.
| Working Hours / Overtime Rule | Standard |
|---|---|
| Non-agricultural workers | 40 hours/week (8 hours/day) |
| Agricultural workers | 2,400 hours/year (weekly hours vary by season) |
| Continuous-operation industries | Up to 48 hours/week by ministerial decree |
| Overtime pay (first 8 overtime hours/week) | +15% of regular hourly rate (1.15x) |
| Overtime pay (hours beyond 48/week) | +35% of regular hourly rate (1.35x) |
| Night overtime (9 PM to 5 AM) | +50% of regular hourly rate |
| Sunday/holiday overtime | +60% of regular hourly rate |
The frequently cited “72 hours per week” limit should be treated cautiously, as it may only apply in exceptional emergency scenarios with ministerial authorization rather than as a standard rule.
Paid Holidays
Burkina Faso observes approximately 13-14 public holidays per year:
- New Year’s Day (Jan 1)
- Revolution Day (Jan 3)
- International Women’s Day (Mar 8)
- Easter Monday
- Labour Day (May 1)
- Ascension Day
- Independence Day (Aug 5)
- Assumption of Mary (Aug 15)
- All Saints’ Day (Nov 1)
- Proclamation of the Republic (Dec 11)
- Christmas Day (Dec 25)
- Eid al-Fitr (varies — end of Ramadan)
- Eid al-Adha (varies)
- Mawlid (Prophet’s Birthday, varies)
Islamic holidays follow the lunar calendar and dates shift annually. Employees required to work on public holidays receive overtime compensation.
Social Security Contributions
The Caisse Nationale de Sécurité Sociale (CNSS) is Burkina Faso’s social security authority and administers key programmes such as occupational accident coverage, family allowances, and old-age pensions. In general, employers contribute 16% of gross salary while employees contribute 5.5% through payroll deductions.
| Contribution Item | Employer | Employee | Total |
|---|---|---|---|
| Old age pension | 5.5% | 5.5% | 11.0% |
| Family allowances | 7.0% | 0% | 7.0% |
| Occupational risks | 3.5% (varies by industry, 1% to 5%) | 0% | 3.5% (employer-only) |
| Total | 16.0% | 5.5% | 21.5% |
However, some sources indicate the employer rate can reach up to 19.8% when higher occupational risk premiums apply. Contributions are calculated on gross salary up to a contribution ceiling, and payment frequency can depend on employer size, with employers that have 20+ employees typically filing monthly, while smaller employers may be allowed to submit quarterly.
Probation Periods
Probation periods in Burkina Faso must be explicitly stated in the employment contract and should be limited to what is necessary to assess the employee’s suitability for the role. During probation, either party can generally terminate the employment relationship without notice or compensation.
| Employee Category | Maximum Initial Probation Period |
|---|---|
| Hourly or daily workers | 8 days |
| Regular salaried workers | 1 month |
| Supervisors and technicians | 2 months |
| Executives / senior staff | 3 months |
Probation can typically be renewed once for the same duration, but only with written agreement. Note that the supervisor and technician category is sometimes defined differently across sources, so it’s worth verifying the 2-month technician tier against the current Labour Code or local guidance before finalising contract templates.
Union Membership
The constitution guarantees the right of all workers to participate in unions. These unions can be formed to protect workers’ material and professional interests and to perform collective bargaining on behalf of members. Workers also have the right to strike in Burkina Faso.
Payroll and Employment Taxes in Burkina Faso
Minimum Wage
The Salaire Minimum Interprofessionnel Garanti (SMIG) in Burkina Faso is XOF 45,000 per month (approximately USD 76), effective since July 1, 2023. This applies to the formal sector. The minimum wage is set by the Council of Ministers upon advice from the National Commission on Minimum Wages.
The SMIG does not apply to subsistence agriculture or informal sector occupations. Many collective agreements set higher minimum wages for specific sectors.
Employer Payroll Tax
In addition to CNSS contributions, employers in Burkina Faso must pay a payroll tax (Taxe Patronale et d’Apprentissage — TPA) of approximately 3% of total gross wages. This tax funds professional training and apprenticeship programs. It is separate from CNSS contributions and must be remitted to the Direction Generale des Impots (DGI).
Total employer payroll burden is CNSS 16% + TPA 3% = approximately 19% of gross salary (before variable occupational risk adjustments).
Individual Income Tax Contributions
Personal income tax (IRPP — Impot sur le Revenu des Personnes Physiques) in Burkina Faso uses progressive rates. The IRPP is withheld at source by the employer and remitted to the DGI (Direction Generale des Impots). Approximate brackets:
| Income Tax Tier | Indicative Rate Range |
|---|---|
| First tier | 0% to 2% |
| Middle tiers | 10% to 20% |
| Top rate | 25% to 30% (highest income) |
Exact brackets are set by the tax code and may be updated annually. The effective tax rate for most formal-sector employees at minimum wage is near zero.
Corporate income tax is 30%. VAT is about 18%. Employers must also withhold and remit the Contribution du Secteur Informel (CSI) where applicable.
Work Permits and Visas in Burkina Faso
Foreign workers must obtain a work permit (Autorisation de Travail) before commencing employment.
- Application through the Ministry of Public Service, Labour and Social Security
- Employer must demonstrate that no qualified Burkinabe national is available
- Work permits are typically valid for 1-2 years, renewable
- Processing time is about 4-8 weeks
- Foreign workers must also obtain a residence permit (Carte de Sejour)
- ECOWAS nationals may have simplified requirements under the free movement protocol
An EOR can manage the entire work permit process on behalf of the employer.
Workers’ Compensation in Burkina Faso
Occupational accident insurance is included within the CNSS framework. Workers are covered for commuting accidents, duty travel accidents, workplace accidents, and occupational diseases through this system. They’re entitled to receive medical care, medicines, rehabilitation, and retraining.
Employers, therefore, do not need to take out private workers’ compensation insurance.
Time Off and Leave in Burkina Faso
Annual Leave Entitlements
Employees are entitled to 30 working days of paid annual leave per year, accrued at 2.5 days per month of service.
| Years of Service | Additional Seniority Leave |
|---|---|
| After 20 years | +2 days |
| After 25 years | +4 days |
| After 30 years | +6 days |
Parents also receive additional leave per dependent child (typically 1-2 days per child). Leave must be taken within the year of accrual. Employees receive full salary during annual leave.
Maternal Leave
Maternity leave provides paid time off around childbirth, with the benefit funded through social security rather than the employer. The standard entitlement is 14 weeks, often applied as 8 weeks prenatal and 6 weeks postnatal, although the split can vary depending on medical needs and timing.
| Maternity Leave Item | Rule |
|---|---|
| Total duration | 14 weeks (typically 8 weeks prenatal + 6 weeks postnatal, though the split can vary) |
| Start timing | Must begin no later than 4 weeks before the expected due date; can start up to 8 weeks before |
| Pay and payer | 100% of salary, paid by CNSS (not the employer) |
| Extension for complications | Additional 3 weeks for pregnancy or childbirth complications |
| Eligibility | Minimum 3 months of service |
Employees are protected during this period. The employer cannot terminate the employee or require her to work during the first 6 weeks after childbirth, reinforcing job protection during recovery. Nursing mothers are also entitled to 1 hour per day for breastfeeding for up to 15 months.
Although some references mention a “6% employer / 94% social security” split, this usually refers to the funding mechanism, while the CNSS pays the maternity allowance in full to the employee.
Sick Leave
Employees are entitled to sick leave with a medical certificate from an approved doctor. Under the Labor Code:
- Short-term illness: Employer pays full salary for the first 3 months of sick leave
- Extended illness: After 3 months, the employment contract is suspended. CNSS may provide disability benefits for qualifying conditions.
- Work-related illness/injury: Covered by CNSS occupational risk insurance – full medical costs plus daily allowances at 2/3 of daily wage
The employer may terminate the contract if the illness exceeds the allowable absence period (typically 6 months), but must pay severance.
Terminations and Severance in Burkina Faso
Employment Termination
Employers can terminate workers for gross misconduct. For other terminations, workers are generally entitled to notice periods of eight days for hourly workers, one month for salaried workers, and three months for executives, supervisors, and technicians. Workers receive 25% of a month’s wages for each year of service for their first five years, 35% for the next five, and 40% for additional years.
Severance Pay
Severance pay (indemnite de licenciement) under the Labor Code 2008:
| Years of Service | Severance Entitlement |
|---|---|
| 1 to 5 years | 25% of average monthly salary per year |
| 6 to 10 years | 30% of average monthly salary per year |
| Over 10 years | 40% of average monthly salary per year |
Severance is payable to employees with at least 1 year of service who are terminated without gross misconduct (faute lourde). Average monthly salary is typically calculated on the last 12 months of earnings.
Example: Employee with 8 years of service and XOF 200,000/month salary = (5 x 25% x 200,000) + (3 x 30% x 200,000) = XOF 250,000 + XOF 180,000 = XOF 430,000 total severance.
How Does a Burkina Faso Employer of Record Help with Payroll and Taxes?
Every new employee is added to the EOR’s platform and given a detailed calculation for payroll based on their salary, tax obligations, and mandatory contributions. Using the time and attendance data you provide for each pay period, the EOR calculates and pays their salaries and withholds their taxes to pay to the DGI. It also maintains all payroll records and periodically reports to the DGI.
How Does a Burkina Faso Employer of Record Help with Benefits Administration?
Likewise, your EOR partner will manage the mandatory benefits that you must provide for your Burkina workers, including paid time off (PTO) and social security contributions. It deducts contributions from your employees’ salaries, calculates your employer contributions, and sends these to the CNSS compliantly.
How Much Does a Burkina Faso Employer of Record Service Cost?
The cost of an Employer of Record (EOR) service in Burkina Faso varies depending on the provider and the scope of services included. Basic EOR packages typically start at around $299 per employee per month, covering essential employment compliance, payroll processing, and tax management.
However, prices can rise significantly depending on additional services such as employee benefits administration, legal support, HR consulting, and recruitment assistance. Some EOR providers charge a flat monthly fee per employee, while others use a percentage-based pricing model based on the employee’s salary.
It’s essential to compare EOR services carefully to find the right balance between affordability and comprehensive support for your business expansion in Burkina Faso.
Is Employer of Record Legal in Burkina Faso?
Yes, Employer of Record (EOR) services are legally recognized in Burkina Faso. An EOR operates as the official employer for your workforce, ensuring compliance with the country’s labor laws, tax regulations, and social security requirements. By leveraging an EOR, foreign businesses can legally hire employees in Burkina Faso without establishing a local entity, streamlining the hiring process and reducing administrative burdens.
EORs handle employment contracts, payroll, tax withholdings, and statutory benefits while ensuring adherence to Burkina Faso’s labor regulations. This legal arrangement allows companies to expand their operations efficiently while mitigating risks associated with misclassification and non-compliance. Working with a reputable EOR ensures a smooth, legally compliant entry into the Burkinabe market.
Engage an Employer of Record in Burkina Faso Today with Remote People
Burkina Faso’s economy is growing, driven by agriculture, mining, and a developing services sector. As a landlocked West African nation, it offers unique opportunities for businesses looking to enter emerging markets while benefiting from a growing workforce and evolving economic policies.
Expanding into Burkina Faso requires compliance with local labor laws and tax regulations. Partnering with a professional Employer of Record (EOR) simplifies this process by managing payroll, taxes, social security, and employee benefits on your behalf. A Burkina Faso EOR allows you to hire local talent quickly without the cost and complexity of establishing a legal entity.
Remote People simplifies your expansion into Burkina Faso by serving as your Employer of Record. We manage local compliance, payroll, and hiring—helping you build a strong team and achieve long-term success in the region. Contact us today to get started.
Frequently Asked Questions
An EOR is usually the safer route when the worker will operate like an employee in practice, such as fixed hours, close supervision, using company tools, or working mainly for one client. In these setups, contractor misclassification risk increases, and an EOR helps you hire compliantly from day one.
In most cases, hiring through an EOR is faster than setting up a local entity because you can onboard under the EOR’s local structure once the contract, documents, and payroll setup are ready.
In most cases, either party may terminate during probation without notice or compensation, as long as the contract terms and local rules are followed.
A fixed-term contract is typically limited to 2 years per contract. If it is renewed more than twice consecutively or reaches 4 years in total duration, it is usually deemed an indefinite contract (CDI) by operation of law.
No. With an EOR model, you can hire employees without establishing an entity or leasing local office space, since the EOR is the local employer of record.
At a minimum: scope of work, deliverables, fees and invoicing schedule, ownership of work product, confidentiality, termination terms, and an explicit statement that the contractor controls how and when the work is performed. This helps set expectations and reduce disputes, even though it does not eliminate misclassification risk.
Relying on informal arrangements, then running into problems with contract enforceability, contribution setup, or employment protections that apply in practice. Clear contracts, correct classification, and structured payroll processes prevent most issues.
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