Employers are mandated to observe the Burundi Labor Code when employing locals in the country. The following sections provide information regarding these laws.
Employee Contract
Public and Provincial Holidays
Leave Information
Basic
Employment contracts in Burundi must be expressed in one of the country’s official languages (Kirundi, French or English) provided that both the employer and employee understands it.
Probation Period
The probation period for employees in Burundi must not exceed 12 months.
13th Month Pay
A 13th month pay in Burundi is not mandatory.
Employee Benefits
Workers in Burundi are entitled to the following benefits upon employment:
- Statutory Leaves (maternity leave, annual leave, sick leave)
- Social Security benefits (old age benefits, work injury benefits, survivor benefits, etc.)
Payroll in Burundi is processed and released monthly
Minimum Wage in Burundi ranges from BIF 105 to BIF 160 per day.
Employees in Burundi are compensated when they have worked for more than the required 45 hours a week. The Overtime pay rates will vary depending on when and how long the extra work is performed.
- 46th and 47th hour of overtime: 135%
- Beyond the 48th hour of overtime: 160%
- Weekend or Public Holiday of overtime: 200%
Employer Payroll Cost:
| Type of Contribution |
Tax Rate |
Details |
|
Social Security
Contribution
|
6.00% |
Maximum Contribution uptoBIF 450,000 Per Month
|
|
Additional Social
Security Contribution
|
3.00% |
Maximum Contribution uptoBIF 80,000 Per Month
|
Employee Payroll Cost:
| Type of Contribution |
Tax Rate |
Details |
|
Social Security
Contribution
|
4.00% |
Maximum Contribution uptoBIF 450,000 Per Month
|
Employee Income Tax
| Salary Bracket |
Tax Rate |
| 0 – BIF 1,800,000 |
0% |
| BIF 1,800,001 – BIF 3,600,000 |
20% |
| BIF 3,600,000 and above |
30% |
VAT
The standard rate for VAT in Burundi is 18%.
An employer or an employee may choose to terminate an employment contract. A notice must be provided by either party regarding the decision to terminate. In cases of employee misconduct or offence, a notice may not be necessary.
The notice period for employees in Burundi is determined by the collective bargaining agreement. Generally, employers give a notice period of up to 3 months.
Severance pay
Severance pay is based on the employees’ years of service with the employer. The rates are as follows:
| Length of Service |
Severance Pay |
| Less than 3 years |
50% of the average monthly salary |
| 3 to 5 years |
100% of the average monthly salary |
| 5 to 10 years |
200% of the average monthly salary |
| 10 years and above |
300% of the average monthly salary |
Foreigners planning to relocate to Burundi for work must secure a business visa and resident permit to legally stay in the country. The visa will allow them to stay for a period of 30 days, while the residence permit is valid for up to a year. These documents are renewable as long as the foreign employees process the documents and pay a fee before their expiration date.