Burkina Faso Payroll — IUTS, TPA & CNSS Monthly Run

Collect all data needed before any calculation can begin: employer registration numbers (NIF, numéro d'immatriculation CNSS), headcount (determines monthly vs quarterly CNSS filing), and for each employee their gross salary components, family charges, pension contribution rate, and category (standard vs senior for the abatement split). Confirm SMIG compliance (current minimum wage).

For each employee, apply the four-step IUTS calculation: (1) cap exempt allowances (housing 20% of taxable salary max 50,000 FCFA/mo; function 5% max 30,000; transport 5% max 20,000 — CGI Art. 106); (2) deduct the 25% professional-expenses abatement (20% for senior categories) and pension contributions within 8% of base salary (Art. 111); (3) apply the Art. 110 progressive monthly scale to arrive at gross IUTS; (4) reduce by the family-charge reduction (8% for 1 charge, 10% for 2, 12% for 3, 14% for 4 — Art. 113) to get net IUTS due.

Calculate the Taxe Patronale d'Apprentissage (TPA) at 3% (CGI Art. 229) on total cash remuneration plus benefits in kind for each non-exempt employee. If the employer is a CGA member, apply the 20% abatement to the TPA base first (Art. 228-2). Check whether the monthly TPA per employee falls at or below 2,500 FCFA; if so, confirm whether the employer prefers the semi-annual payment option (Art. 230).

Compute CNSS contributions for every employee. Cap each employee's gross remuneration at the 800,000 FCFA/month ceiling (Arrêté n°2022-067). Apply employer rate 16% (8.5% pension + 6% family benefits + 1.5% occupational risk) and employee rate 5.5% (pension only). Total combined rate 21.5%. Prepare the bordereau nominatif listing each worker's name, CNSS matricule, gross remuneration, capped base, and contribution amounts. Filing deadline: within 15 days of month-end for employers with 20+ employees; within 30 days of quarter-end for employers with fewer than 20.

Produce a fiche de paie (payslip) for each employee showing gross salary, all deductions (IUTS withheld, employee CNSS 5.5%, pension contribution), taxable allowances, and net pay. Verify net pay equals gross minus employee-side deductions. Confirm payslips are retained for at least five years per Labour Code obligations.

Submit and pay all obligations by their respective deadlines: IUTS and TPA bordereau de versement to the DGI by the 10th of the following month (CGI Art. 116, 230); CNSS bordereau nominatif and payment by the 15th of the following month (for employers with 20+ employees) or within 30 days of quarter-end. Retain proof of payment and declarations. Flag any risk of the late-payment penalty cascade (IUTS: 25%–200% + 1%/month; CNSS: 2%/month on contributions, 1%/month on late declaration).

At year-end, consolidate all monthly payroll data into the état nominatif des rémunérations — the annual employer return listing each employee's total remuneration and IUTS withheld for the year. This must be filed with the DGI before 30 April of the following year (CGI Art. 117). Also reconcile cumulative CNSS contributions against the annual ceiling of 9,600,000 FCFA per employee.