Burkina Faso Social Security (CNSS)

AI-drafted from official sources (CNSS Burkina Faso cnssbf.org; Décret n°2023-0129 du 24 février 2023 taux d'appel; Arrêté n°2022-067 du 30 août 2022 plafond; Loi n°015-2006/AN). Pending accountant verification. Note: the separate AMU universal-health scheme (Décret 2024-0345) is NOT covered here.

Section 1 -- Quick reference

Field	Value
Country	Burkina Faso
Currency	FCFA (XOF)
Authority	Caisse Nationale de Sécurité Sociale (CNSS)
Pension branch (assurance vieillesse)	14% total — employer 8.5% + employee 5.5%
Family benefits (prestations familiales)	6% — employer only
Occupational risk (risques professionnels)	1.5% — employer only (standard rate)
Total employer rate	16%
Total employee rate	5.5%
Combined total (taux d'appel)	21.5%
Contribution ceiling (plafond)	800,000 FCFA/month (9,600,000 FCFA/year) per worker
Declaration — employers >= 20 employees	Monthly, within 15 days of month-end
Declaration — employers < 20 employees	Quarterly, within 30 days of quarter-end
Late contribution penalty	2% per month (or fraction) of delay
Late declaration penalty	1% per month (or fraction) of delay
Voluntary insured	14% (pension branch), borne entirely by the member
E-services	eservices.cnss.bf (e-CNSS)
Primary legislation	Loi n°015-2006/AN; Décret n°2023-0129 (rates); Arrêté n°2022-067 (ceiling)
Contributor	Open Accounting Skills Registry
Validated by	Pending
Last research update	June 2026

|---|---|---| | Pensions / assurance vieillesse | 14% | 8.5% | 5.5% | | Prestations familiales | 6% | 6% | 0% | | Risques professionnels | 1.5% | 1.5% | 0% | | Total | 21.5% | 16% | 5.5% |

Rates per Décret n°2023-0129 du 24 février 2023. Only the pension branch is employee-funded. The occupational-risk 1.5% is the standard/general rate.

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Section 3 -- Ceiling, contribution base and computation

• Contributions are computed on gross remuneration up to a monthly ceiling of 800,000 FCFA (9,600,000 FCFA/year), per Arrêté n°2022-067 (raised from 600,000). Salary above the ceiling is not subject to contributions.
• Employer cost on a salary at/above the ceiling = 16% × 800,000 = 128,000 FCFA/month; employee = 5.5% × 800,000 = 44,000 FCFA/month.

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Section 4 -- Declaration, payment, penalties

• Employers must register (immatriculation) with CNSS and declare each worker's remuneration on the bordereau nominatif.
• >= 20 employees: monthly, within 15 days of month-end. < 20 employees: quarterly, within 30 days of quarter-end.
• Late payment of contributions: 2% per month (or fraction); late declaration of personnel information: 1% per month (or fraction), plus legal default interest (Loi n°015-2006/AN).

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Section 5 -- Prohibitions

• NEVER apply contributions above the 800,000 FCFA/month ceiling.
• NEVER charge the employee for family or occupational-risk branches (employer-only).
• NEVER conflate CNSS with the separate AMU universal-health scheme.
• NEVER compute numbers — the engine handles arithmetic.
• Confirm rates, ceiling and deadlines against current CNSS sources before filing.

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Disclaimer

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