Payroll in Burkina Faso

Burkina Faso PayrollTax year 2026

Burkina Faso payroll tax reference for the 2026 tax year, covering employer IUTS salary withholding and the separate employer-funded TPA. Use for monthly salary bands, current housing, function and transport exemptions, pension and professional-expense deductions, benefits in kind, family reductions, monthly remittance and the small-payment half-year option. It explains the statutory payroll records and annual statements, with two executable cases including a remittance-frequency decision. The Guide keeps CNSS and universal health contributions separate and does not certify their rates, the minimum wage or a complete employment-cost calculation. Current electronic forms, boxes and filing acknowledgements still require source confirmation.

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Social Contributions in Burkina Faso

Burkina Faso PayrollTax year 2026

Burkina Faso social contribution workpaper for the 2026 tax year, covering the ordinary CNSS employee branches, individual contribution ceiling, remuneration and benefits in kind, expense exclusions, employer and employee splits, declaration fields and the public monthly or quarterly payment instructions. Use for CNSS contribution calculations, the twenty-worker reporting boundary, company vehicles, voluntary pension contributions and separating social contributions from payroll taxes. Two executable cases test the ceiling and payment-frequency decision. The Guide identifies which statements come from signed orders and which rely on current CNSS authority guidance. Unreadable statutes, current social penalties, AMU activation and authenticated filing remain explicit source gaps.

Not yet approved

Built from the law