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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.

Minimum Wage

In Burundi, for employees in the urban areas of Gitega and Bujumbura, the minimum wage is BIF 160 (Burundian francs) per day. For employees in rural areas, the daily minimum wage is BIF 105. Employees' salaries cannot be below the set minimum wage.

The minimum wage is reduced in the following proportions for young workers:

• 10% reduction for employees aged 15-17 years
• 30% reduction for employees below the age of 15 years

The frequency of payment is determined by the employment contract. In the absence of an agreement, payment must be made daily for those hired by the hour or day, fortnightly for those hired by the week, and monthly for those hired by the month.

Overtime, Holiday & Vacation Pay

Under the Burundi Labor Code, the regular hours of work are 8 hours a day and 45 hours a week. In cases of emergency or extraordinary circumstances, the employer has the right to extend working time to a limit of 15 hours per week and 150 hours per year. If employees work beyond the regular working hours, they are entitled to overtime pay according to the following schedule:

• 135% of the regular hourly rate for the first 2 overtime hours (i.e., 46th and 47th hour)
• 160% of the regular hourly rate beyond the 48th hour

Overtime work performed at night is paid at the above-mentioned premium rates over the night work rates (135% of the regular hourly salary paid during the weekday).

When employees work during the day on public holidays or Sundays, they are entitled to receive wages at a premium rate of 200% of the normal hourly wage rate.

Employees are entitled to 100% of their wages during annual leave.

Notice Period

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 Benefits

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

Pension

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.

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.

Dependents/Survivors Benefits

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.

Invalidity Benefits

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.

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.

Personal Income Tax

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%.

Visas

Foreign citizens require a visa to enter Burundi. The following common visa categories are available:

• Transit Visa - issued to persons who are traveling to another country through Burundi while remaining in the airport area. They must have a valid passport and ticket for an onward journey.
• Entry Visa - issued to foreign citizens for a short-term stay of 1 to 6 months; can be for single or multiple entries.
• Residence Visa/Permanent Resident Visa - a renewable visa issued to foreign citizens. A Residence visa is valid between 5 days to 3 months. A Permanent Resident visa is valid for up to 99 years.

Work Permits

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.

In Burundi, the minimum age for employment is 16 years. However, children at least 14 years old can still be employed in light work, and jobs that do not negatively affect their physical or moral development, are not harmful to their health or do not impact their attendance at school or their ability to benefit from education.

Children less than 16 years old are not allowed to work more than 6 hours a day.

The minimum age for hazardous or night work is 18 years old, and such work may not exceed 8 hours a day. Occupations forbidden for children under the age of 18 include working with automobiles, using industrial tools such as metal cutters, working in slaughterhouses, mining minerals, and serving alcohol.