Source-cited draft: payroll & social contributions for Burundi (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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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)View source ↗
Employer INSS old-age/pension contribution
6% of gross wagesCode de la sécurité sociale (INSS)View source ↗
Employee INSS old-age/pension contribution
4% of gross wagesCode de la sécurité sociale (INSS)View source ↗
Monthly earnings cap for INSS pension contributions
BIF 450,000 per monthCode de la sécurité sociale (INSS)View source ↗
Employer occupational risk / work injury contribution
3% (capped at BIF 80,000 per month)Code de la sécurité sociale (INSS)View source ↗
Employee national health insurance contribution
3% of gross wagesRégime d'assurance maladie (national health insurance)View source ↗
Employee national health insurance contribution
3% of gross wagesRégime d'assurance maladie (national health insurance)View source ↗
Employer employment / vocational training levy
1% of gross wagesCode de la sécurité sociale (INSS)View source ↗
Approximate total employer social contributions
About 13% of gross wages (pension + health + work injury + training, subject to caps)Code de la sécurité sociale (INSS)View source ↗
Approximate total employee social contributions
About 8% of gross wages (pension + health, subject to caps)Code de la sécurité sociale (INSS)View source ↗
Payroll tax and INSS contribution remittance deadline
15th of the month following the payroll monthOBR / INSS monthly declaration rulesView source ↗
Annual employer declaration
Employers file an annual return summarising gross pay and tax/contributions withheld per employeeOBR filing rules under the General Tax CodeView source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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Other Burundi computations in the OpenAccountants Tax Library.