Employer in Burkina Faso

Employers in Burkina Faso may also be referred to as a company manager (chef d’entreprise) or establishment manager (chef d’établissement). The formal employer role exists even within an overall strongly informal economic structure. The ILO estimates that 94.6% of employment is informal; no separate reliable percentage for employers alone was established. For formally registered businesses, the statutory obligations therefore have particular practical importance. The legal framework was established by Law No. 013-2026/ALP (Loi n°013-2026/ALP) of 6 May 2026, which was promulgated in June 2026. The law comprises ten titles, 30 chapters and 441 articles and replaces Loi n°028-2008/AN. A six-month adjustment period and the implementing decrees still to be examined are relevant to practical implementation. For specific procedures, the consolidated legislation should therefore be reviewed together with the applicable implementing rules. For most employers, registration takes place through the business registration center (CEFORE). Depending on the legal form, this typically requires the Trade and Companies Register or recognition certificate (RCCM), the Unique Tax Identification (IFU), identity documents and proof concerning the authorized representative. The State and subordinate state bodies, non-governmental organizations, associations, cooperatives and domestic workers have a direct route to the National Social Security Fund (CNSS). The opening of a business must also be reported in advance to the competent labor inspectorate (Inspection du travail) and, where applicable, CEFORE. The employer keeps an employer register, which must be accessible to the labor inspectorate and retained for ten years. The employer registers employees with the CNSS. This includes, among others, permanent, occasional or fixed-term employees, apprentices, interns, students, seconded civil servants and national volunteers. Registration generally takes place within one month after employment begins, following the CNSS procedure. In addition, the employer reports the hiring act to the Inspection du travail, stating the start date, wage and qualification. The employer is liable for the entire CNSS contribution. The total rate is 21.5%; 16% is allocated to the employer and 5.5% to the employee. The monthly contribution ceiling is 800,000 FCFA. Employers with at least 20 employees declare and pay monthly within the first 15 days after the relevant month. With fewer than 20 employees, declaration and payment take place quarterly within 30 days after the end of the quarter. The eCNSS online service (eCNSS) is also available for this purpose, and the CNSS may conduct an inspection at any time. Employment contracts must clearly set out the agreed work, workplace, remuneration and other conditions. A probationary period may not exceed eight days for hourly or daily work, one month for employees, or three months for management staff (cadres), supervisors (agents de maîtrise) and technicians (techniciens). A fixed-term contract may be concluded with the same employee no more than three times and extended no more than twice. For temporary work, equal pay generally applies to the same qualification and activity; the permitted maximum duration of temporary work is one year. Non-resident foreign employees need authorization from the public employment service, a work permit and contract visa approval before starting work. The employer pays the agreed wage and allowances, remits social contributions, and protects health, safety, dignity and equal treatment at work. Violence, sexual harassment, moral harassment and discrimination must be prevented. The employer prepares the work rules (règlement intérieur); employee representatives provide their opinion, after which the document requires the visa of the Inspection du travail. The National Employment Observatory (ONEF) may be used as a formal channel for recruitment. Costs depend on the procedure and, according to the research, take approximately three to 14 working days; no general obligation to use ONEF was established. A workplace health and safety committee (Comité de sécurité et santé au travail) is mandatory from 25 employees. The labor inspectorate may also order such a committee below that threshold. The employer establishes or joins an occupational health service through the Office de Santé des Travailleurs or OST (OST), a public occupational health service or an approved private provider, and bears the costs. Depending on the activity, this includes pre-employment, regular, special monitoring, return-to-work and termination examinations. The employer must disclose risks and work procedures. Temporary workers receive special instruction and the required personal protective equipment. Employees may elect employee representatives (délégués du personnel); their term of office is two years and re-election is possible. The statutory threshold is determined by an implementing rule. A 2009 regulation refers to a mandatory election where there are more than ten employees, so the current status under the 2026 Code should be checked against the new rules. The representatives receive complaints, contact the labor inspectorate, monitor safety and social protection matters, and make proposals concerning organization. Trade union membership may not adversely affect hiring, management, pay, discipline or dismissal; the employer must remain neutral. COGEF, an employers’ umbrella organization (COGEF), represents employer interests, but membership is not generally mandatory. For an individual labor dispute, conciliation by the Inspection du travail generally takes place before proceedings before the labor court (Tribunal de travail). A collective dispute must be reported without delay to the local labor inspectorate or the central directorate responsible for labor (Direction centrale chargée du travail). Conciliation should be completed within 15 working days. If it fails, the ministry refers the matter onward within no more than ten days; an Arbitration Council (Conseil d’arbitrage) should decide within no more than three months. The Social Chamber (Chambre sociale) of the Court of Cassation (Cour de cassation) may be petitioned against the decision. Conciliation and arbitration are free of charge. An enforceable record may arise in particular for unpaid wages, leave entitlements or claims based on length of service. Strikes and lockouts must follow the statutory procedure and may require minimum service. For significant changes to the employment relationship, the employer submits a written proposal to the employee and requires the employee’s consent. A transfer not covered by the original contract cannot simply be ordered unilaterally. Remote work (Télétravail) or travail à distance may be regulated by an agreement reached with the employee representatives or the workforce. Seasonal employers may give preference to former employees when a new campaign begins. In cases of economic difficulties, force majeure or an accident, technical unemployment (chômage technique) may be used. Before economically motivated dismissals, the employer consults the representatives or, if there is no representation, the entire workforce. Possible measures include shorter working hours, shift changes, part-time work, chômage technique, reassignment to other work, adjustment of benefits or a wage reduction. Internal negotiations may last no more than 30 working days, and the labor inspectorate must be informed. Liability for damage resulting from an economic dismissal attributable to the employer is capped at 24 months’ wages. The closure, transfer, change of purpose or mutation of a business must be reported to the labor inspectorate and, where applicable, CEFORE. Businesses with at least 50 employees prepare an annual social report. Smaller businesses report the status of their workforce annually. Depending on the matter, the responsible bodies are the Ministry in charge of labor, the central labor directorate, the Inspection du travail, the Tribunal de travail, the CNSS, OST, CEFORE, ONEF and the respective employer or employee representatives.