BURKINA FASO Law and Practice Contributed by: Bobson Coulibaly, Pierre Yanogo, Oumarou Cisse and Diana Woba, SCP Yanogo Bobson
• one months’ notice for employees; and • three months’ notice for managers and super - visors. However, the employment contract may be ter - minated without notice in the event of gross fault, subject to a decision of the competent court tak - ing the gravity of the fault into account. In the event of wrongful resignation, the employee may have to pay damages for abusive termination. In the event a dismissal is considered to be wrongful or irregular, a party may bring an action for damages before the labour court. The amount of damages is capped by law. In terms of the procedures for collective redun - dancies which can only be undertaken for eco - nomic reasons, the procedure is as follows. • Consultation with employee representatives to find solutions that will maintain employ - ment. The duration of internal negotiations must not exceed eight days. Solutions may include reduced working hours, shift work, part-time work, technical unemployment, redeployment of personnel, reorganisation of all types of bonus, indemnities and benefits or even a reduction in salaries. • At the end of internal negotiations, if an agreement has been reached, a protocol agreement specifying the measures adopted and their period of validity is signed by the parties and forwarded to the labour inspec - torate for information purposes. • If negotiations fail, or if dismissal still proves necessary, the employer will draw up a list of employees to be dismissed, together with the selection criteria, and communicate with the employee delegates in writing. These dele - gates have a maximum of eight days in which to make their observations.
• The employer’s communication and the delegates’ response are forwarded without delay to the labour inspectorate for any action it considers useful to take within eight days. Once this period has passed and unless otherwise agreed by the parties, the employer no longer has to delay the application of its decision to dismiss. 4.5 Employee Representations In line with the applicable laws, staff delegates must be elected in all establishments located in Burkina Faso and employing more than ten workers under the Labour Code. Staff delegates are the workers’ representatives within a company. They are responsible for trans - mitting workers’ complaints to the employer and ensuring that working conditions are observed. Staff delegates are elected for a two-year term and may be re-elected. All employees form a sin - gle electoral college for the election of employee delegates. A union delegate may also be appointed within a company by any duly constituted and represent - ative trade union organisation in line with Article 289 of the Labour Code. Union delegates are responsible for representing the union in deal - ings with the company manager and for taking part in collective negotiations in the company. 5. Tax Law 5.1 Taxes Applicable to Employees/ Employers In the context of an employment relationship in Burkina Faso, the main taxes and charges pay - able by the employee and employer are as fol - lows.
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