Burkina Faso CNSS social-security contributions — three branches (pensions 14%, family benefits 6%, occupational risk 1.5%). Total employer 16%, employee 5.5%. Monthly salary ceiling 800,000 FCFA. Monthly declarations (>= 20 employees) by the 15th, quarterly (< 20) within 30 days. Pair with bf-pa…
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Rates basis and employee-funded branch
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.Décret n°2023-0129 du 24 février 2023
Monthly contribution ceiling
800,000 FCFAArrêté n°2022-067
Contribution base
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.Arrêté n°2022-067
Employer/employee cost at ceiling
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.Arrêté n°2022-067
Registration and declaration requirement
Employers must register (immatriculation) with CNSS and declare each worker's remuneration on the bordereau nominatif.Loi n°015-2006/AN
Declaration frequency by employer size
>= 20 employees: monthly, within 15 days of month-end. < 20 employees: quarterly, within 30 days of quarter-end.Loi n°015-2006/AN
Late payment and late declaration penalties
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).Loi n°015-2006/AN
Prohibition — ceiling exceedance
NEVER apply contributions above the 800,000 FCFA/month ceiling.Arrêté n°2022-067
Prohibition — employee charged for employer-only branches
NEVER charge the employee for family or occupational-risk branches (employer-only).Décret n°2023-0129
Prohibition — conflating CNSS with AMU
NEVER conflate CNSS with the separate AMU universal-health scheme.Décret 2024-0345
Prohibition: engine computing numbers
NEVER compute numbers — the engine handles arithmetic.
Verification requirement
Confirm rates, ceiling and deadlines against current CNSS sources before filing.
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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 |
Branches, rates and split (Décret n°2023-0129 du 24 février 2023)
| Branch | Total | Employer | Employee |
|---|---|---|---|
| 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% |
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.
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