Burundi Social Contributions Guide 2026

Overview — Social Security in Burundi

Burundi's social security system is a contributory social insurance scheme administered by the Caisse Nationale de Prévoyance Sociale (CNaPS). The system provides retirement pensions, health insurance, invalidity benefits, survivor's benefits, family allowances, and employment training benefits. The scheme is funded by mandatory contributions from both employees and employers, calculated as a percentage of gross salary across multiple funds. All employees in the formal sector must be registered with CNaPS. Self-employed individuals may contribute voluntarily. The system is governed by the Social Security Code.

Contribution Breakdown

Burundi's social security contributions are split across several funds:

• CNaPS (Social Security Fund) — Employee 3.5% + Employer 6% (capped at BIF 450,000 per month). Provides old-age pensions, invalidity, survivor benefits, and family allowances.
• CNAM (National Health Insurance) — Employee 3% + Employer 3%. Provides health insurance coverage for employees and their dependants.
• CNAPS (National Pension) — Employee 1% + Employer 0%. Additional pension contribution to the national pension fund.
• FNEF (Employment/Training Fund) — Employee 0% + Employer 1%. Funds employment promotion and vocational training programmes.

The CNaPS contribution is capped at a salary ceiling of BIF 450,000 per month. This means the maximum monthly CNaPS contribution is BIF 15,750 employee + BIF 27,000 employer. CNAM, CNAPS, and FNEF have separate caps or no caps depending on the fund regulations.

Employer Obligations

Employers in Burundi have the following social security obligations:

• Registration — all employers must register with CNaPS within 30 days of commencing business
• Monthly contributions — deduct employee share (7.5% total) and add employer share (10% total), remit to CNaPS monthly
• Records — maintain contribution records for each employee for at least 5 years
• Returns — file monthly contribution schedules with CNaPS
• Notification — notify CNaPS of new employees, leavers, and changes in salary

Late payment of contributions attracts penalties and interest. Failure to register or remit contributions is an offence under the Social Security Code.

CNaPS & CNAM Benefits

The social security system provides the following benefits to contributors:

• Old-age pension (CNaPS) — payable from age 60 with at least 120 months of contributions
• Invalidity pension (CNaPS) — for permanent disability before retirement age
• Survivor's pension (CNaPS) — payable to dependants of deceased contributors
• Family allowances (CNaPS) — monthly benefits for employees with dependent children
• Health insurance (CNAM) — medical coverage including consultations, hospitalisation, and medications
• Employment training (FNEF) — vocational training programmes and employment support services

Benefits are calculated based on the contributor's earnings and contribution history.

FAQs

Are social security contributions deductible for tax purposes?

Yes, employee social security contributions (CNaPS, CNAM, CNAPS, FNEF) are deductible from gross salary before PIT calculation. Employer contributions are deductible as business expenses for corporate tax purposes.

Can I contribute to CNaPS if I am self-employed?

Self-employed individuals may join the CNaPS voluntary scheme. Contributions are based on declared income, subject to the same caps and rates. Voluntary membership is recommended.

What happens to my CNaPS contributions if I leave Burundi?

If you leave Burundi permanently, you may be able to withdraw your CNaPS contributions plus accrued interest. The rules vary depending on your nationality and whether Burundi has a social security agreement with your home country.

Disclaimer

This guide provides general information about Burundian social security contributions for the 2026 tax year. Contribution rates and caps may change. Always consult with CNaPS or a qualified Burundian financial advisor for advice specific to your situation. InvestmentKit does not provide tax or pension advice.