BURKINA FASO Law and Practice Contributed by: Bobson Coulibaly, Pierre Yanogo, Oumarou Cisse and Diana Woba, SCP Yanogo Bobson
Payroll Taxes (Impôt Unique Sur Les Traitements et Salaires) (IUTS) IUTs is payable by all employees in Burkina Faso, regardless of nationality. It applies to all public and private salaries, allow - ances, emoluments and wages of all kinds, including benefits in kind under Article 105 of the General Tax Code (GTC). The IUTS rate is progressive, ranging from 0% to 25% depending on the amount of gross tax - able salary. Employees can benefit from a deduction of 20% or 25% on their gross taxable salary for profes - sional expenses and charges. Employers have to deduct IUTS from salaries paid and then declare and remit them to their local tax office within ten days of the deduction. Social Security Contributions Employees and employers must both make monthly social security contributions to the Caisse Nationale de Sécurité Sociale (CNSS). Under Decree 2023-0129/PRES-TRANSPM/ MFP of 24 February 2023 on the rate of contri - butions to the social security regime organised by the CNSS, the employer contribution rates are as follows but are capped at a monthly salary
has more than 20 employees and quarterly if the company has less than 20 employees. The payment deadlines are 15 days following the end of the month for which contributions are due if the employer pays monthly and 30 days following the end of the quarter for which con - tributions are due if the employer pays quarterly. Employer Training Taxes (Taxe Patronale d’Apprentissage) (TPA) The TPA is payable by employers at a rate of 3% of the gross amount of wages, salaries, allow - ances, emoluments and fringe benefits under Article 228 of the GTC. The 1% Withholding Tax on Net Salaries Decree 2024-0027/PRES-TRANS/PM/MEFP/ MFPTPS of 17 January 2024 introduced an obligatory withholding tax on the salaries of pub - lic employees and workers in the private sector. Withholding tax of 1% has been imposed on the net salaries of public employees and workers in the private sector since 1 January 2024. The deduction is made each month from the net salaries of employees and must be paid to the local tax centre for the private sector and to the Fonds de Soutien Patriotique treasury account for public sector employees, no later than the fifth day of the month following the deduction. Universal Health Insurance Contribution A universal health insurance contribution has been introduced by Decree 2024-0345/PRES- TRANS/PM/MFPTPS/MEF of 3 April 2024, determining the terms and conditions for distri - bution and deduction of the contribution and the deadlines for its payment to the Caisse nationale d’assurance maladie universelle . It is payable by salaried employees and assimilated workers in the public and private sectors.
cap of XOF800,000: • family welfare: 6%;
• retirement pension: 8.5%; and • occupational injuries: 1.5%.
The employee contribution rate is 5.5% a month. CNSS contributions must be deducted and paid by the employer monthly if the company
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