Burundi Payroll & Social Contributions

Payroll and social security (INSS)

Employers operate PAYE-style withholding on salaries and pay social-security contributions to the Institut National de Sécurité Sociale (INSS) plus health insurance. Reported rates differ between sources, so the figures below should be confirmed against current INSS and OBR schedules.

• Payroll income tax withholding — Employers withhold income tax on salaries at the progressive 0% / 20% / 30% scale (PAYE-equivalent) (Law No. 1/02 of 24 January 2013 (income tax law))
• Employer INSS old-age/pension contribution — 6% of gross wages % (approx — confirm; sources conflict) (Code de la sécurité sociale (INSS))
• Employee INSS old-age/pension contribution — 4% of gross wages % (approx — confirm; sources conflict) (Code de la sécurité sociale (INSS))
• Monthly earnings cap for INSS pension contributions — BIF 450,000 per month BIF (approx — confirm) (Code de la sécurité sociale (INSS))
• Employer occupational risk / work injury contribution — 3% (capped at BIF 80,000 per month) % (approx — confirm) (Code de la sécurité sociale (INSS))
• Employee national health insurance contribution — 3% of gross wages % (approx — confirm) (Régime d'assurance maladie (national health insurance))
• Employee national health insurance contribution — 3% of gross wages % (approx — confirm) (Régime d'assurance maladie (national health insurance))
• Employer employment / vocational training levy — 1% of gross wages % (approx — confirm) (Code de la sécurité sociale (INSS))
• Approximate total employer social contributions — About 13% of gross wages (pension + health + work injury + training, subject to caps) % (approx — confirm; sources conflict) (Code de la sécurité sociale (INSS))
• Approximate total employee social contributions — About 8% of gross wages (pension + health, subject to caps) % (approx — confirm; sources conflict) (Code de la sécurité sociale (INSS))
• Payroll tax and INSS contribution remittance deadline — 15th of the month following the payroll month (OBR / INSS monthly declaration rules)
• Annual employer declaration — Employers file an annual return summarising gross pay and tax/contributions withheld per employee (OBR filing rules under the General Tax Code)