BURUNDI Payroll Outsourcing

• Population: 12,551,213
  
• Gross Domestic Product (GDP): $2.78 B
• GDP Growth (April 2021): 1.8%
• Inflation, consumer prices: 8.4%
• Foreign Direct Investment (% of GDP): 0.3%
• Unemployment Rate: 1.8%
• Capital: Gitega
• Currency: Burundian Franc
  
• Languages: Kirundi, English, French

Employer Contribution

6% of the employer’s emoluments is contributed to Social Security in Burundi.

An additional 3% is contributed by the employer capped at BIF 80,000 per month.

Employee Contribution

4% of the employee’s emoluments is contributed to Social Security in Burundi.

• Value-added tax (VAT)

  • In Burundi, VAT is imposed on the sale of goods and the provision of services, and on imports.
  • The standard VAT rate is 18%, with exemptions and zero-rating available in certain cases.
  • Telephone calls are no longer subject to VAT or consumption tax.
  • A reduced rate of 10% applies to certain imports.

Paid Time-Off

Employees are generally entitled to 20 days of paid annual leave in Burundi.

Sick Leave

In Burundi, employees are entitled to up to six months of sick leave.

This income should be at least 45 per cent of the minimum wage. (Countries are free to opt for a system which guarantees 60 per cent of the last wages during the first 6 months of illness or even during the first year).

Maternity Leave

In Burundi, women are entitled to a maximum of 12 consecutive weeks of maternity leave – 6 of which must be taken postpartum.

Paternity Leave

In Burundi, workers are allowed fully paid paternity leave of 4 days on the birth of a child.

• Generally, notice period is fixed by collective agreement.
• According to the Labor Code, Minimum length of notice period for termination of employment contract by an employer is
  • One month if the employee has the seniority (work experience with the firm) of less than 3 years;
  • One month and a half (45 days) if the employee has the seniority of 3 to 5 years;
  • Two months if the employee has the seniority of 5 to 10 years; and
  • 3 months if the employee has the seniority of more than 10 years.
• In accordance with the Burundian Labor Code, severance pay is not payable to a worker employed on daily wages and when a worker is dismissed for gross negligence.
• In the case of individual dismissals, the rate of severance pay is as follows: –
  • One average monthly salary for workers with seniority of 3 to 5 years;
  • Two average monthly salaries for workers with seniority of 5 to 10 years; and
  • Three average monthly salaries for workers with seniority of more than 10 years.

• In accordance with the Burundian Labor Code, severance pay is not payable to a worker employed on daily wages and when a worker is dismissed for gross negligence.
• In the case of individual dismissals, the rate of severance pay is as follows: –
  • One average monthly salary for workers with seniority of 3 to 5 years;
  • Two average monthly salaries for workers with seniority of 5 to 10 years; and
  • Three average monthly salaries for workers with seniority of more than 10 years.

• New Year’s Day 1st January
• Unity Day 5th February
• President Ntaryamira Day 6th April
• Labor Day 1st May
• Ascension Day 20th May
• Eid al-Fitr
• Independence Day 17th July
• Eid al-Adha
• Assumption of Mary 15th August
• Prince Rwagasore Day 13th October
• Ndadaye Day 21st October
• All Saints’ Day 2nd November
• Christmas Day 25th December