Coût de la main d’oeuvre
LE SALAIRE
Le SMIC
En 2009, les salaires minima interprofessionnels garantis des travailleurs, à l’exception des employés agricoles et des personnes liées à leur employeur par un contrat d’apprentissage, sont fixés comme suit :
salaire horaire : cent soixante seize francs quatre vingt trois (176,83 FCFA) ;
salaire mensuel : trente mille six cent quatre vingt quatre (30 684 FCFA).
Source : Décret n°2006-655/PRES/PM du 29 décembre 2006
Le SMAG
En 2009, les salaires minima interprofessionnels garantis des travailleurs des entreprises agricoles et assimilées, à l’exception des personnes liées à
leur employeur par un contrat d’apprentissage, sont fixés ainsi qu’il suit :
salaire horaire minimum agricole garanti : cent soixante deux francs trente sept (162,37 FCFA) ;
taux journalier pour huit heures de travail : mille deux cent quatre vingt dix huit francs quatre vingt seize (1298,96 FCFA).
Source : Décret n°2006-655/PRES/PM du 29 décembre 2006
Le temps de travail
Le temps légal de travail est de 35 heures /semaines, soit 140 heures/mois.
Pour les heures supplémentaires, le salaire doit être majoré de :
15% de la 41ème à la 48ème heures
35% au-delà de la 48ème heures
60% pour les jours fériés et les dimanches
50 % pour les heures effectuées la nuit.
120% pour les heures effectuées la nuit des jours fériés et du dimanche
Le salarié dispose en outre de 30 jours annuels de congés payés à la charge de l’employeur. Ce droit au congé est acquis après 12 mois de présence au sein de l’entreprise.
Enfin il existe 14 jours fériés légaux chaque année qui sont également à la charge de l’employeur.
Les charges sociales
Les cotisations de prestations familiales représentent 7% du salaire et sont à la charge de l’employeur avec un plafond annuel de 504 000 F CFA.
Les cotisations maladies et accidents professionnelles représentent 3,5% du salaire et sont à la charge de l’employeur avec un plafond annuel de 252 000 F CFA.
Les cotisations retraites du régime général représentent 2,75% du salaire brut à la charge de l’employeur et 2,75% du salaire brut à la charge de l’employé ; ceci avec un plafond annuel de 396 000 F CFA.
Les cotisations prestations familiales représentent 7% du salaire brut à la charge de l’employeur, le plafond annuel des salaires soumis à cotisation s’élèvant à 720.000 CFA.
Enfin, le montant de la cotisation retraite représente 8% du salaire brut pour le régime général de retraite et 4% pour le régime complémentaire des cadres.
Toute entreprise doit être affiliée à la Caisse Nationale de Sécurité Sociale et doit s’acquiter de ces charges auprès de cet organisme.
Caisse Nationale de Sécurité Sociale
Adresse : 01 BP 562 Ouagadougou 01
Tél : 50 30 60 78/81
Fax : 50 30 77 94
Site : www.cnss.bf
Contact : Service des cotisations
écrit par
emmanuel
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19 janvier 04:51, par Hogan
Hogan può essere personalizzato.il particolare della famiglia Hogan Scarpe Donna rimangono
associati a fare il lavoro per l’impresa. Sviluppi innovativi sono già prodotte in non solo di
ingegneria particolare per quanto riguarda che tipo di scarpe o stivali sono realizzati, ma in
aggiunta nel modo in cui essi possono essere personalizzati.
Istruttori Hogan precedentemente si possono trovare in numerosi colori
.
A partire all’interno 2004, il lavoro fornito Persuits Hogan sul web, offrendo ai consumatori la possibilità di disposizione le loro varianti operatore particolare per quanto riguarda specifiche tracce Ebay Scarpe Hogan. Istruttori Hogan precedentemente si possono trovare in numerosi colori, stili, e anche il tipo e così la spesa per quanto riguarda le scarpe fatte su misura o stivali semplicemente non è realmente necessario per individuare i tipi in cui comunicare la persona.
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17 janvier 13:08, par Coach Outlet Online
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4 janvier 07:53, par Jordan Retro 13
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mon ami je crois qu’il faut que tu fasse bien ton calcul le mois fait 4 semaines et
35 x 4 = 140
Emmanuel a bien raison !!
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il n’y a donc que des mois de février (7x4=28 jours) sans années bisextiles au Burkina ???
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Ouaga ça bouge
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