The network covers Burkina Faso within the West Africa region. Payslips there are drawn up in XOF, and dealings with a local firm are conducted in French.
The business centres where the network is looking for a correspondent as a priority are Ouagadougou, Bobo-Dioulasso, Koudougou, Banfora.
The country lies outside the European Union and outside the European Economic Area: the A1 certificate has no standing there. Whether the employee remains in the scheme of origin then depends on the bilateral social security agreement, if any, concluded with the sending country; where no such agreement exists, dual affiliation must be expected and budgeted into the assignment.
The answer to this question changes everything: it determines to whom you may entrust your payslips locally, and what you must ask for before signing. It has been verified country by country with the local authorities.
In Burkina Faso, running payroll on behalf of third parties is a regulated activity. It is carried on under the title of Expert-comptable / Comptable agréé, and a registration in force must be produced to you before any engagement.
Comme dans toute la zone OHADA/UEMOA, l'exercice à titre habituel et pour compte de tiers des travaux de tenue, de centralisation et de révision de comptabilité relève du monopole des professionnels inscrits au tableau de l'Ordre. La production de bulletins de paie seule est en pratique assurée par des cabinets RH non inscrits, mais dès que la mission inclut la comptabilisation ou les déclarations fiscales, l'inscription est requise.
Burkina Faso shares with its West African Economic and Monetary Union neighbours both the currency, the CFA franc issued by the BCEAO, and the OHADA framework for business law. French is the official language, used for contracts and payslips alike.
Unlike Gabon or Senegal, social protection for private-sector employees is carried by a single body, the Caisse Nationale de Sécurité Sociale (CNSS), covering family benefits, occupational risks and pensions: one employer registration, one compliance certificate to obtain. The fund has also opened online services that appreciably speed up the issue of documents.
The tax administration, for its part, issues an attestation de situation fiscale, whose title differs from the one used elsewhere in the region and which should not be confused with a quitus.
Finally, a firm may neither keep nor review a client's accounts without appearing on the ONECCA-BF roll, the Burkinabé order of chartered and certified accountants.
Enrolment of the employee with the CNSS takes place on hiring, with a declaration of their identification and pay details.
Depending on the type of contract and the employee's nationality, the labour administration and the public employment service take part in formalising the engagement. Raising that question early avoids a costly regularisation later.
Establishment itself is handled at the business formalities centre, which brings together entry on the commercial register, allocation of the single financial identifier and affiliation with the CNSS. The receipt issued at that stage allows operations to begin without constituting a compliance certificate for what follows.
The applicable collective agreement sets grades, seniority allowances and premiums that the Labour Code leaves open; the contract is drafted in French and read alongside it.
The payslip shows tax on wages withheld by the employer together with social contributions; CNSS filings follow a cycle that should be settled in the first month.
Grounds, notice, severance and the certificate of employment form a single file on termination, with the labour inspectorate stepping in wherever the dismissal rests on economic grounds.
The transfer of payroll data, finally, is no secondary formality here, and it is settled before the first file leaves the country.
The network asks 8 documents of any firm wishing to represent it in Burkina Faso. The table gives, for each of them, the exact wording in use locally, the body that issues it and the period during which it remains admissible. These are the terms to use in an application to the local administration.
Of these 8 documents, 8 are required of every applicant and 6 have a limited period of validity, the shortest being 3 months.
| Local wording | Issuing body | Validity | Source |
|---|---|---|---|
| Extrait du Registre du Commerce et du Crédit Mobilier (RCCM)Extract from the Trade and Personal Property Credit Register Registre harmonisé OHADA. Le CEFORE délivre en un dossier unique le RCCM, l'IFU et l'affiliation CNSS ; joindre aussi les statuts enregistrés. | Greffe du Tribunal de Commerce ; formalités effectuées au Centre de Formalités des Entreprises (CEFORE) de la Maison de l'Entreprise du Burkina Faso | 3 months Required | Official website |
| Identifiant Financier Unique (IFU) — attestation d'attribution de l'IFUUnique Financial Identifier (tax number) L'IFU est l'identifiant unique du contribuable burkinabè, utilisé pour l'impôt, la douane et les marchés publics ; il conditionne toute autre démarche fiscale. | Direction Générale des Impôts (DGI), ministère de l'Économie et des Finances | No expiry Required | Official website |
| Attestation de Situation Fiscale (ASF)Tax situation certificate L'ASF est la pièce standard exigée dans les marchés publics burkinabè ; sa validité est courte, retenir trois mois. | Direction Générale des Impôts (DGI) | 3 months Required | Official website |
| Attestation de non-redevance ou attestation de situation cotisante de la CNSS, avec l'attestation d'immatriculation employeurSocial security clearance certificate La CNSS délivre bien une attestation de non-redevance et une attestation de situation cotisante ; les démarches se font désormais aussi sur la plateforme eCNSS (eservices.cnss.bf), ce qui accélère la production de la pièce. | Caisse Nationale de Sécurité Sociale (CNSS) du Burkina Faso | 3 months Required | Official website |
| Attestation d'assurance responsabilité civile professionnelleProfessional indemnity insurance certificate Les membres de l'Ordre des experts-comptables doivent couvrir leur responsabilité professionnelle ; pour un prestataire de paie non inscrit à l'Ordre, la pièce n'est pas imposée par la loi mais doit être exigée par le réseau. | Compagnie d'assurance agréée, sous contrôle de la CIMA (Conférence Interafricaine des Marchés d'Assurances) et de la Direction des Assurances | 12 months Required | Official website |
| Attestation d'inscription au Tableau de l'Ordre National des Experts-Comptables et Comptables Agréés du Burkina Faso (ONECCA-BF)Registration with the national institute of chartered and certified accountants Dans l'espace OHADA/UEMOA la tenue, la centralisation et la révision des comptabilités pour compte de tiers sont réservées aux inscrits au tableau de l'Ordre. | Ordre National des Experts-Comptables et Comptables Agréés du Burkina Faso (ONECCA-BF), sous tutelle du ministère de l'Économie et des Finances | 12 months Required | Official website |
| Carte Nationale d'Identité Burkinabè (CNIB) ou passeport du gérant, avec extrait de casier judiciaire (bulletin n°3)Manager's national ID or passport and criminal record extract Le casier judiciaire du dirigeant est déjà exigé au dossier d'immatriculation RCCM et se demande facilement, c'est une bonne pièce KYC. | Office National d'Identification (ONI) pour la CNIB ; greffe du tribunal pour le casier judiciaire | 3 months Required | Official website |
| Déclaration préalable ou demande d'autorisation auprès de la Commission de l'Informatique et des Libertés (CIL-BF) — récépissé de déclarationPrior declaration of personal data processing and receipt La CIL-BF impose bien un régime de formalités préalables (déclaration ou autorisation selon la nature du traitement) et tient un registre public des traitements autorisés — pièce réellement exigible d'un cabinet qui traite des données de paie. | Commission de l'Informatique et des Libertés du Burkina Faso (CIL-BF) | No expiry Required | Official website |
Burkina Faso is among the better equipped African countries on personal data protection. Its data protection commission is long established and active, imposes a prior formality for processing operations and issues a receipt. For a European client that is good news: there is a counterpart, a framework and documentary evidence that can be produced on request.
The social side is relatively simple. One fund, one certificate, online services: the country is more legible on this point than several of its immediate neighbours, and files move faster as a result.
Vocabulary, by contrast, repays attention. The tax document is called an attestation de situation fiscale here, and the social certificate is headed either non-redevance or situation cotisante depending on the case. A provider using a neighbouring country's terms is working from memory rather than from documents.
Le Burkina Faso est l'un des pays africains les mieux outillés en matière de protection des données : la CIL-BF est ancienne et active, et son récépissé de déclaration est une pièce réellement exigible — à ne pas oublier pour un partenaire de paie. Le CEFORE de la Maison de l'Entreprise centralise RCCM, IFU et CNSS, mais son récépissé de formalités n'a pas la valeur des attestations de régularité ultérieures. Attention enfin aux appellations : l'attestation fiscale s'appelle ici « attestation de situation fiscale » (ASF) et non quitus, et l'attestation sociale porte selon les cas les noms d'attestation de non-redevance ou de situation cotisante.
The network opens 3 partner slots in Burkina Faso, not one more. No firm is listed there yet: all 3 slots therefore remain open to applications.
No listed partner in Burkina Faso has asked to appear in the public directory. The contact details of a firm are passed on to the client only when an assignment is awarded.
Filing an application does not amount to admission: every request is reviewed one by one. There is no minimum turnover requirement, and the partner selected invoices its fees directly.
Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.
A Burkinabé firm must be entered on the ONECCA-BF roll, failing which it may neither prepare a client's returns nor keep its accounts. We require its registration certificate for the year under way, which we check directly with the Order, the commercial register extract, the tax standing certificate and the CNSS certificate. The document that weighs particularly heavily here is the receipt of notification to the data protection commission, without which we entrust no payroll file.
Describe your requirement. No firm is listed in Burkina Faso yet: we review the request, then entrust it to a local firm that the network identifies and vets, or to the partner of a neighbouring country covering this territory. Your contact details are passed on to the selected firm alone.
Request a provider in Burkina FasoMobility is rarely arranged one country at a time. The neighbouring profiles follow the same outline.
These countries account for most of the requests received: each one has, in addition to its profile, six pages devoted to a single aspect of local payroll.
The information gathered on this page comes from the registers, administrations and bodies listed below, consulted when the reference base was compiled. It is given for guidance and does not replace the advice of a professional established in Burkina Faso.