Workforce Africa simplifies hiring, payroll, talent management as well as your compliance needs for employees and independent contractors in Burundi. No need for a subsidiary or entity setup. From contracts and onboarding to taxes, payroll, and admin tasks, partnering with us — the Employer of Record in Burundi, will help you focus on growth for greater levels of success.

How Employer of Record (EoR) in Burundi Works

Workforce Africa makes it hassle free to hire and manage your remote staff in Burundi without having to first set up a subsidiary or entity in the country. We handle staff contract management and onboarding, payroll, compliance, taxes, and other administrative matters. With Workforce Africa, you can now focus more on strategic activities and growing your business. These items include >>

Employment Contracts in Burundi

Types of Employment Contracts:

• Indefinite-Term Contract: Common for ongoing, permanent roles.
• Fixed-Term Contracts: These are allowed for clearly defined, non-permanent tasks and must be formalized in writing. The duration of a fixed-term contract, including any renewals, must not exceed two years, with a maximum of two renewals permitted. If the employee continues working beyond the expiration of the contract without a formal renewal, the contract is deemed to have been converted to an indefinite-term contract.
• Note: The use of fixed-term contracts is subject to specific legal restrictions, particularly regarding the circumstances under which they may be issued.
• Probationary Contracts: May be included within other contract types and are subject to specific rules during the initial employment period.

Essential Clauses:

• Identity of both parties
• Description of job and responsibilities
• Start date and duration (for fixed term)
• Remuneration and payment frequency
• Working hours and rest days
• Leave entitlements
• Termination and dispute resolution procedures

Working Hours in Burundi

• Standard Workweek: 45 hours per week, typically 8 hours per day.
• Overtime: Compensated at 135% of the regular wage for the first two hours beyond the standard workweek, and 160% for each subsequent hour. Overtime on rest days or public holidays is compensated for at 200%.
• Rest Periods: Employees are entitled to at least 24 consecutive hours of rest per week.

Observed National Holidays and Vacation

These national holidays are celebrated in Burundi:

• New Year’s Day – January 1
• Reconciliation Day – February 5
• Eid Al-Fitr – Date Varies
• Commemoration of the Assassination of President Ntaryamira – April 6
• Labour Day – May 1
• Ascension Day – Date varies
• Eid – al- Aldha – Date Varies
• Independence Day – July 1
• Assumption Day – August 15
• Commemoration of the Assassination of Prince Louis Rwagasore – October 13
• Commemoration of the Assassination of President Ndadaye – October 21
• All Saints’ Day – November 1
• Christmas Day – December 25
• Eid al-Fitr – Date varies
• Eid al-Adha – Date varies

Expats, Visas & Work Permits

• Visa Application: Foreign nationals intending to work in Burundi must obtain a Work Visa prior to entry. This visa is typically issued based on an employment offer from a Burundian employer.
• Work Permit Application: Employers are responsible for securing a Work Permit for their foreign employees. The process involves submitting the employment contract approved by the relevant authorities, proof of the employee’s qualifications, and payment of relevant fees. Work permits are issued for up to two years and must be renewed one month prior to expiration. A Burundi EoR offers this service to help businesses manage their clients.

Paid Leaves

• Annual Leave: Employees are entitled to 1⅔ working days per full month of service, totaling 20 working days per year. For every four years of service with the same employer, the duration of paid annual leave increases by at least one additional working day.
• Sick Leave: Employees can take up to 3 months of sick leave per year, compensated at 66.7% of their regular wage. The employment contract remains suspended and may not be terminated during sick leave, except in cases of gross misconduct or force majeure.
• Maternity Leave: Female employees are entitled to 12 weeks of maternity leave with full pay, including 6 weeks of prenatal leave. Maternity leave may be extended up to 14 weeks, with at least 6 weeks taken after birth. Employers must pay pregnant employees 50% of their wages during maternity leave, while the Social Security Institute covers the remaining 50%. An employee cannot be dismissed during her maternity leave.
• Paternity Leave: Employees are entitled to 4 fully paid paternity leave days upon the birth of their child.

Statutory Deductions

Employers in Burundi are responsible for withholding and remitting all applicable taxes and social security contributions on behalf of their employees.

• Employer Contributions: Employers are required to contribute 6% of the employee’s gross monthly salary to the National Social Security Institute, with the salary base capped at BIF 450,000. The maximum employer contribution is therefore BIF 27,000 per month.
• Employee Contributions: Employees contribute 4% of their gross monthly salary to the National Social Security Institute, also subject to a salary cap of BIF 450,000. The maximum monthly contribution by the employee is BIF 18,000.
• Accident Risk Fund (Employer Liability Only): Employers must contribute 3% of the employee’s gross salary to the Accident Risk Fund, with the salary base capped at BIF 80,000 per month. The maximum employer contribution is BIF 2,400 per employee per month.
• Tax Brackets and Rates:
  • Personal Income Tax (PIT): Burundi applies a progressive income tax on residents’ income, ranging from 0% to 30%. Non-residents are taxed at a flat rate of 15%.
  • Corporate Income Tax (CIT): Standard corporate income tax rate: 30%.
  • Value Added Tax (VAT): Standard VAT rate: 18%.

Health Insurance

Burundi does not have a universal healthcare system. Employers and employees contribute to the National Social Security Institute, which provides limited health coverage. Many employers offer additional private health insurance to supplement public services.

Additional Compensation and Benefits

While not mandated by law, some employers might offer additional benefits, such as:

• Health Care: Employers are required to provide a safe working environment and may offer health benefits. The public health system is limited; private health insurance is often provided by employers.
• Occupational Coverage: Employers must contribute to social security schemes covering occupational accidents and diseases.
• Pensions: The social security system provides pensions for old age, disability, and survivors, funded by employer and employee contributions.
• Paid National Holidays: Employees are entitled to paid leave on public holidays recognized by the government.

Termination/ Severance in Burundi

Probationary Period

• The probationary period in Burundi cannot exceed 6 months.
• During probation, contracts can be terminated by either party with 8 days’ notice unless otherwise agreed.
• Employees on probation are entitled to fundamental employment rights, including coverage under the national social security system. For open-ended contracts, the probationary period must not exceed twelve (12) months for managerial and supervisory roles, and six (6) months for other employee categories.

Termination of Employment

Permissible Grounds:

• Expiration of a fixed-term contract
• Resignation by the employee
• Mutual agreement
• Dismissal for just cause (e.g. serious misconduct, economic reasons)
• Force majeure (e.g. company closure, disaster)

Notice Period

Minimum notice required depends on the duration of employment:

• 1 month for less than 3 years of service
• 2 months for 3–5 years
• 3 months for more than 5 years

Severance Pay

• Seniority-Based Lump Sum Severance:
  • Less than 3 years of service: One-half (½) of the employee’s average monthly salary, including the average monthly value of any in-kind benefits (e.g., housing), as applicable at the time of dismissal.
  • 3 to 5 years of service: Twice the amount specified for employees with less than 3 years of service.
  • More than 5 to 10 years of service: Four times the amount specified for employees with less than 3 years of service.
  • More than 10 years of service: Six times the amount specified for employees with less than 3 years of service.
• Service-Based Additional Severance (Percentage of Monthly Wages):
  • 5 to 10 years of service: 30% of one month’s wages per completed year of service.
  • 10 to 15 years of service: 35% of one month’s wages per completed year of service.
  • Over 15 years of service: 40% of one month’s wages per completed year of service.
  • This is calculated using the employee’s average monthly salary over the last 12 months. Severance is not paid if termination is for gross misconduct or during probation.

Termination Process

• Terminations must be notified in writing.
• Employers must explain the reason for dismissal and comply with due process.
• Dismissals based on economic grounds may require consultation with labor authorities or unions.
• Employees have the right to challenge unfair dismissal in labor courts.
• Notice periods are important.