As of March 2024, the estimated population of Burundi is 13.2 million.
The currency in Burundi is the Burundian Franc (BIF). The currency symbol is FBu.
The labor law of Burundi defines permanent employees as employees who are hired for an indefinite time. All contracts without express duration are presumed to be for an indefinite term. Permanent employment contracts may include a trial clause; however, the trial must be expressed in writing. Employers are required to maintain a register of permanent employees, containing the name, date of birth, nationality, qualifications, and the date of joining.
All employment contracts must be concluded in writing, irrespective of the type of employment. The contract must be written in an official language that the employee understands. All labor contracts must include the following: Company name, address, and possibly the name of the director or manager of the company Employee name Date and place of birth of the employee Employee's nationality Composition of the employee's family Employee profession or trade Employee address Start date Duration of employment Nature of work to be performed Location(s) where the work will be performed Employee's classification in the professional hierarchy Salary information, including bonuses, allowances, family benefits, and benefits in kind Special conditions of the contract Signature of the parties
Employers can hire temporary workers using a temporary employment agency. The contract for the provision of a temporary worker between the temporary employment agency and the user company must be in writing, under penalty of a fine. A temporary employment contract is concluded in writing between the temporary employment agency and the worker placed at the user's disposal. The temporary employment agency is considered the employer. Employers may hire temporary employees only for a short period of time. The contract must be made in writing and include the social security contributions, employer obligations, employee obligations, and conditions of work. Even in the case of contracting temporary employees through a third party, employers must respect this requirement. The terms of the contract may not be prejudiced against the worker.
The Labor Code of Burundi provides that a probation/trial period may not exceed the time required to evaluate the employee, given a profession’s technology and practice. A probation period cannot exceed 12 months for employees in occupations of higher responsibility (directors, officers, managers, etc) and 6 months for occupations of lower responsibility. The total term of a probationary period for fixed-term contracts may not exceed 1/3rd of the duration of the employment contract.
The regular working hours are 8 hours a day and 45 hours a week. Daily working hours in the civil service are from 7:00 AM to 3:00 PM (paid and unpaid work). The Labor Code provides for a weekly rest of at least 24 consecutive hours. In cases of emergency or extraordinary circumstances, the employer has the right to extend the working time. However, this extension cannot be more than 30 days per year. The working day can only be extended by 2 hours each day. The maximum hours can be 11 hours per day.
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In Burundi, labor law provides 20 days paid annual leave (one and two-thirds of a day for every month of service) after completion of 12 months of continuous service. The duration of annual leave is determined either by collective agreement or by the concerned Ministry after consulting the National Labor Council. Length of annual leave increases by at least one paid day for every additional four years of service. The amount of benefits during annual leave is equal to the daily wage of the employee. The annual leave may be split. However, its minimum duration in a term cannot be shorter than 6 continuous weekdays between 2 weekly rest days. Annual leave can be accumulated for 2 years.
In Burundi, employees are entitled to leave for accidents or illness, either as paid leave or legal suspension. If the contract is not suspended, the employer may grant up to 15 days of paid leave per year, per contractual terms. If the employee suspends the contract, they may be entitled to social security sickness benefits, including housing, medical care, and a daily allowance for up to 3 months. Compensation for sick leave is equal to at least 66.7% of the daily wage the employee received before getting sick. The employment contract remains suspended and may not be terminated during sick leave, except in case of gross misconduct or force majeure.
Female employees are entitled to a maternity leave of 12 weeks with full pay, including 6 weeks of prenatal leave. Maternity leave may be extended up to 14 weeks, at least 6 of which must be taken after birth. Employers must pay pregnant employees 50% of their wages as allowances during maternity leave and all the benefits in kind they received earlier. The Social Security Institute covers the remaining 50% of the wages. An employee cannot be dismissed during the period of her maternity leave.
In Burundi, employees are entitled to 4 fully paid paternity leave days upon the birth of their child.
The minimum notice period for termination of an employment contract by an employer is: 1 month if the employee has seniority (work experience with the firm) of less than 3 years 45 days if the employee has a seniority of 3 to 5 years 2 months if the employee has a seniority of 5 to 10 years 3 months if the employee has seniority of more than 10 years If an employee initiates the termination of the employment contract, the period of notice is half of the above notice requirements. The notice period can be waived and substituted by compensation. During a trial period, either party may terminate the employment contract at any time and without notice during the first month of probation. The required notice during the trial period is three days after a worker has completed one month of probation.
Severance benefit is not payable to a worker employed on daily wages or in the case of dismissal for gross negligence or dismissed during probation. For individual and collective dismissals, the rate of severance pay is as follows: 1/2 the average monthly salary for workers with seniority of less than 3 years 1 average monthly salary for workers with seniority of 3-5 years 2 average monthly salaries for workers with seniority of 5-10 years 3 average monthly salaries for workers with seniority of more than 10 years
For a full old-age pension, an employee must be 60 years old (with the exceptions of the military and officers) with at least 180 months (15 years) of contributions. The old-age pension for the first 15 years is 30% of the employee’s average monthly earnings. The pension increases by 2% of average monthly earnings for each 12 months of coverage exceeding 180 months. The maximum pension is 80% of the insured employee’s average monthly earnings, and the minimum amount is 60% of the national minimum wage. Effective April 30, 2026, an amendment to the Code of Social Protection aims to increase the pension progressively so as to equal the net monthly salary received in the month prior to retirement or early retirement. This change will be implemented gradually. Pensions received prior to the promulgation of this law shall be increased by a percentage determined by a joint order of the Ministers responsible for social security and finance. Both employees and employers contribute to the National Social Security Institute. Old Age Allowance is a lump-sum benefit available to insured employees who meet the retirement age but have fewer than 180 months of insurance and at least 12 months of contributions.
In Burundi, dependents of the deceased are entitled to a survivors benefit provided the deceased received or was entitled to receive an old-age or disability pension or had at least 180 months of coverage at the time of death. The deceased person's widow, widower, unmarried children under age 18 (age 21 if a student or apprentice, and no limit if disabled), and dependent parents and grandparents (if there is no surviving spouse or children) are eligible for the benefit. The benefit is paid as 50% of the deceased person's pension to a widow/widower (ceases upon remarriage). 25% of the deceased employee's pension is paid to each orphan, and 40% to each full orphan. Total survivors benefits cannot exceed 100% of a deceased employee's pension.
In case of disability persisting longer than 3 months, caused by an illness or accident of non-professional origin, insured persons become eligible to receive a disability pension if they are under the retirement age, have suffered a permanent reduction of 66% in earning capacity, and have at least 3 years of insurance coverage. The pension is calculated as 30% of an employee's average monthly earnings for the first 15 years of coverage, increased by 2% of average monthly earnings for each 12-month period of coverage exceeding 180 months. The maximum pension is 80% of the insured employee's average monthly earnings, and the minimum amount is 60% of the national minimum wage. Effective April 30, 2026, an amendment to the Code of Social Protection aims to increase the pension progressively so as to equal the net monthly salary received in the month prior to disability. This change will be implemented gradually. Pensions received prior to the promulgation of this law shall be increased by a percentage determined by a joint order of the Ministers responsible for social security and finance. There is a separate scheme for disability due to work accidents or diseases covered by employers. It covers costs for medical treatment and allowances, depending on the type and degree of disability.
In Burundi, the tax assessment year runs from July 1 through June 30. Personal income tax applies to all income made by physical persons, including salary, commercial, industrial or services activities, as well as capital gains. For residents, income from employment is taxed progressively from 0% to 30%, while the income of non-residents is taxed at a flat rate of 15%.
Foreign citizens require a visa to enter Burundi. The following common visa categories are available:
Foreign nationals who wish to work regularly in Burundi must obtain a work permit. Work permits are issued by the Director of Labor Inspection for up to 2 years and must be renewed 1 month prior to their expiry. Employers who hire foreign employees are subject to tax worth 4% of the employee's gross annual salary. Payment is due upon obtaining the visa for the employment contract and is made to the account of the Burundi Revenue Authority.
