Employer Tax Contributions

Tax Type	Rate	Base
Social Security (INSS)	6%	Gross monthly salary (capped at BIF 450,000)
National Health Insurance (CNAM)	3%	Gross monthly earnings
Work Injury Insurance	3%	Gross monthly earnings (capped at BIF 80,000)
National Employment & Vocational Training Fund (FNEF)	1%	Gross monthly earnings

Filing & Compliance

• Monthly PAYE and social security contributions are due by the 15th of the following month.
• Employers must file an annual employer declaration summarizing total gross salary paid and contributions remitted.
• Failure to submit or falsifying declarations can lead to heavy fines and legal proceedings.

In Burundi, employers are responsible for deducting various taxes and contributions from employee salaries.

Income Tax (IR)

Individual income tax rates in Burundi are progressive, meaning the rate increases with the income level. As of 2017/2018, the rates were:

• 0% for income up to BIF 1,800,000
• 20% for income between BIF 1,800,001 and 3,600,000
• 30% for income exceeding BIF 3,600,001

Non-resident individuals are generally subject to a flat rate of 15%. It's important to note that these rates may be outdated. It is recommended to seek updated information for the current year.

Social Security Contributions

Both employers and employees contribute to the social security system.

• Employer: The employer contributes 6% of the employee's gross salary to social security. An additional 3%, capped at BIF 80,000 per month is contributed by the employer.
• Employee: The employee contributes 4% of their gross salary to social security. For employees performing arduous work, the contribution is 5.8%.

Other Deductions

Other potential deductions may include:

• Pension contributions: If the employer offers a supplementary pension plan.
• Union dues: If the employee is a member of a trade union.
• Court-ordered deductions: Such as garnishments or child support payments.
• Employee contributions to health insurance: If it is not fully covered by the employer.

Employer Obligations

Employers are responsible for:

• Registering with the tax authorities.
• Calculating and deducting the correct amounts from employee salaries.
• Remitting the deducted taxes and contributions to the appropriate authorities by the 15th of the following month.
• Providing employees with payslips detailing their gross pay, deductions, and net pay.
• Maintaining accurate payroll records.

Additional Information

• The information provided is based on available sources and may not be fully comprehensive or up-to-date. Always consult with a local tax advisor for the latest regulations and specific requirements. This overview is valid as of today, February 5, 2025, and might be subject to change due to potential legal and regulatory updates.