DRC Payroll Outsourcing, Payroll Software and Employer Of Record (EOR) services.
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DRC
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DRC Payroll and EOR Employment Contracts
There are two primary categories of work visas in the DRC:
- Standard work permit: This kind of permit is for foreign workers who have contracts with local businesses. A standard permit will be good for one to two years, depending on the contract.
- Work-specific visa: This one-year visa is available to non-national employees who intend to enter the country temporarily to perform specific work. This option cannot be renewed.
PAID TIME OFF
Annual Vacation
A worker is entitled to at least 12 days of paid annual leave after successfully completing one year of service. Annual leave increases with one additional day for every five years of seniority.
Sick
Paid sick leave is provided for by the Labor Code. When an illness or accident prevents the worker from performing his duties, he is still entitled to two-thirds of the cash compensation and the full amount of the family allowances for the duration of the contract’s suspension. Sick leave may last for up to six months.
Maternity
According to the Labour Code, every woman has the right to take fourteen consecutive weeks off from work, including up to eight weeks following the conclusion of her delivery and six weeks prior to giving birth. The female employee is entitled to 100% of her salary during this time, regardless of whether the child survives, and to the continuation of any contractual benefits in kind. The production of a certificate certifying that the birth occurred under medical supervision is required before the maternity allowance can be paid.
Paternity
There are no legal provisions for paternity leave.
Family
N/A
National Holidays
DRC has a total of 8 public holidays which are paid.
Other Paid Time Off
Bereavement leave : employees are entitled to 4 days of leave in the event of – death of a spouse, parent or family member.
Marriage leave : employees may take 2 days of leave for their own marriage or of their child.
STATUTORY EMPLOYEE BENEFITS
Unemployment
There are no unemployment statutory benefits offered.
Workers Compensation
Covered by Social Security Contributions.
Social Security
INSS (National Social Security Institute)
INSS provides several benefits:
- Pensions Branch: Disability, old age, and death benefits.
- Occupational Risks Branch: Benefits for work-related accidents and occupational diseases.
- Family Allowance Branch: Family allowances.
Contribution Rates:
- Occupational Risks Branch: 1.5% paid by the employer.
- Pensions Branch: 5% paid by the employer and 5% paid by the worker.
- Family Benefits Branch: 6.5% paid by the employer.
INPP (National Institute of Professional Preparation)
INPP focuses on developing human capital in the DR Congo through training aligned with job market needs. Contributions are employer-only:
- 3% for state-owned and private companies with up to 50 employees.
- 2% for private companies with 51 to 300 employees.
- 1% for private companies with over 300 employees.
ONEM (National Employment Office)
ONEM supports employment and human resources, with a 0.2% contribution paid by employers. Services include:
For Job Seekers:
- Intermediation:
- Reception, orientation interviews, and registration.
- Job offer prospecting and placement.
- Qualifying training programs.
- Accompaniment:
- Job search technique training.
- Professional internships.
- Support in creating and managing small enterprises.
- Geographic mobility support.
- Skills validation.
- Youth-specific actions.
For Employers:
- Professional Support:
- Candidate pre-selection and selection.
- Human Resource Management.
- Management consultancy and job classification updates.
- Training needs identification and analysis tools.
Retirement
Covered by Social Security Contributions.
Health
The public healthcare system in the Democratic Republic of the Congo (DRC) is structured along a 4-level pyramid. However, access to care has been restricted in some areas. Medical Aid is a private option and is based on an employee voluntary basis to sign up or for the employer to offer it.
Life insurance is a private option and is based on an employee voluntary basis to sign up or for the employer to offer it.
PRIVATE EMPLOYEE BENEFITS
Workers Compensation
Private workers compensation is available in the DRC.
Retirement
Private retirement/pension funds are available as options in the DRC.
Health
Private healthcare is available in the DRC.
Insurance
There is private life insurance available in DRC.
PERSONAL INCOME TAX
Tax Year
Tax year runs from January 1st to December 31st.
Tax Tables
| Bracket number | Taxable bracket (CDF) | Gap (CDF) | Rates (%) | Tax due as per bracket (CDF) | Cumulative tax (CDF) | |
| From | To | |||||
| 1 | 0 | 1,944,000 | 1,944,000 | 3 | 58,320.00 | 58,320.00 |
| 2 | 1,944,001 | 21,600,000 | 19,655,999 | 15 | 2,948,399.85 | 3,006,719.85 |
| 3 | 21,600,001 | 43,200,000 | 21,599,999 | 30 | 6,479,999.70 | 9,486,716.55 |
| 4 | 43,200,001 | And more | 40 | – | – | |
- The specific rate of 10 % IPR is applied to the indemnities and allowances given to an employee in connection with the termination of their employment contract.
- Additionally, IPR is applicable to sums paid to casual employees (those hired on a day-to-day basis), but at a rate of 15%.
- In practice, incomes other than salaries are not covered by IPR.
- Furthermore, the Democratic Republic of the Congo does not tax income derived from foreign sources (DRC).
- When a business hires foreign workers, it is required to pay the Impôt Exceptionnel sur la Rémunération des Expatriés (IERE).
Taxation Method
The taxation approach is a progressive income tax.
Double Taxation
The DRC has multiple double taxation agreements.
Residence Requirements
In the Democratic Republic of the Congo, the concept of personal tax residence is broadly understood. According to Article 62 of the Tax Code, a person is deemed to effectively reside in the Democratic Republic of the Congo if:
- They have access to a real, functional, and permanent residence, or their domus, family, focal point for important interests, or place of business, is in the Democratic Republic of the Congo.
The tax authorities will investigate to see if the foreigner:
- spends more than 183 days a year in the DRC, is listed in the organizational chart, has business cards with the name and address of a local business, or has signed a lease agreement.
Payroll Calendars
Payroll is done monthly in the DRC.
Rebates & Tax Credits
Other significant tax breaks or incentives are not available to people in the Democratic Republic of the Congo.
Health Insurance
The public healthcare system in the Democratic Republic of the Congo (DRC) is structured along a 4-level pyramid. However, access to care has been restricted in some areas. Medical Aid is a private option and is based on an employee voluntary basis to sign up or for the employer to offer it.
Unemployment
There are no unemployment statutory benefits offered.
Social Security
INSS (National Social Security Institute)
INSS provides several benefits:
- Pensions Branch: Disability, old age, and death benefits.
- Occupational Risks Branch: Benefits for work-related accidents and occupational diseases.
- Family Allowance Branch: Family allowances.
Contribution Rates:
- Occupational Risks Branch: 1.5% paid by the employer.
- Pensions Branch: 5% paid by the employer and 5% paid by the worker.
- Family Benefits Branch: 6.5% paid by the employer.
INPP (National Institute of Professional Preparation)
INPP focuses on developing human capital in the DR Congo through training aligned with job market needs. Contributions are employer-only:
- 3% for state-owned and private companies with up to 50 employees.
- 2% for private companies with 51 to 300 employees.
- 1% for private companies with over 300 employees.
ONEM (National Employment Office)
ONEM supports employment and human resources, with a 0.2% contribution paid by employers. Services include:
For Job Seekers:
- Intermediation:
- Reception, orientation interviews, and registration.
- Job offer prospecting and placement.
- Qualifying training programs.
- Accompaniment:
- Job search technique training.
- Professional internships.
- Support in creating and managing small enterprises.
- Geographic mobility support.
- Skills validation.
- Youth-specific actions.
For Employers:
- Professional Support:
- Candidate pre-selection and selection.
- Human Resource Management.
- Management consultancy and job classification updates.
- Training needs identification and analysis tools.
PAYROLL ELEMENTS
Income
Salary, earnings, bonuses, overtime pay, taxable benefits, allowances, and certain lump sum perks are examples of remuneration (revenue from employment). Profits or losses made by a company or trade. Income or profits derived from an individual’s status as a trust beneficiary.
Bonuses
Employers are not legally mandated to provide bonuses.
Allowances
There are 3 legally mandated allowances :
- House Allowance
- Family Allowance
- Transport Allowance
Benefits in Kind
Benefits in kind at actual cost, excluding:
- Legal family allowances (only extra-legal amount is taxable).
- Housing, which is exempt from taxes as long as the amount is no more than 30% of the gross salary.
- Transport that is exempt from taxation as long as the expenditure is capped at four taxi rides (for executives) or four bus tickets (for other employees) per day.
- Medical protection.
Investment Income
Corporate Income Tax (CIT) in the Democratic Republic of the Congo is paid on profits earned by companies or individuals conducting operational activities within the country. Resident companies and individuals are taxed on a territorial basis, meaning only income earned within the country is subject to CIT, while foreign-sourced profits, such as dividends from a foreign subsidiary, are exempt. Non-resident companies or individuals are taxed on profits realized through permanent or fixed establishments located in the Democratic Republic of the Congo. The CIT rate is 30%, which applies to all sectors, including mining companies.
Retirement Funding
Covered by Social Security Contributions.
Health Insurance
The public healthcare system in the Democratic Republic of the Congo (DRC) is structured along a 4-level pyramid. However, access to care has been restricted in some areas. Medical Aid is a private option and is based on an employee voluntary basis to sign up or for the employer to offer it.
Life insurance is a private option and is based on an employee voluntary basis to sign up or for the employer to offer it.
Risk Insurance
N/A
Taxable Income
In the Democratic Republic of the Congo, income other than salaries is generally not subject to Income Personal Tax (IPR). Additionally, profits sourced from outside the country are exempt from taxation.
For employment income, the taxable components include salaries, wages, allowances not meant to reimburse professional expenses, bonuses, and indemnities. This also covers payments made by the employer in the event of contract termination, excluding damages.
Benefits in kind are taxable at their real value, except for certain exceptions: legal family allowances are only taxable for amounts exceeding the legal limit; housing allowances are not taxable if they do not exceed 30% of the gross salary; and transport allowances are non-taxable if limited to four taxi rides for executives or four bus tickets for other employees daily. Medical insurance is also exempt.
Allowable Deductions
- The employee’s portion of the INSS contribution is deducted from the IPR taxable basis.
- IPR may be reduced by 2% for each dependent (up to a maximum of nine dependents).
PAYROLL TAXES AND EMPLOYER CONTRIBUTIONS
Payroll Taxes
Payroll taxes and social contributions are due on any compensation given by a third party, whether it be public or private, so long as it isn’t in exchange for a service, as well as compensation given to executive shareholders who aren’t part of joint stock companies.
Unemployment
There are no unemployment statutory benefits offered.
Social Security
INSS (National Social Security Institute)
INSS provides several benefits:
- Pensions Branch: Disability, old age, and death benefits.
- Occupational Risks Branch: Benefits for work-related accidents and occupational diseases.
- Family Allowance Branch: Family allowances.
Contribution Rates:
- Occupational Risks Branch: 1.5% paid by the employer.
- Pensions Branch: 5% paid by the employer and 5% paid by the worker.
- Family Benefits Branch: 6.5% paid by the employer.
INPP (National Institute of Professional Preparation)
INPP focuses on developing human capital in the DR Congo through training aligned with job market needs. Contributions are employer-only:
- 3% for state-owned and private companies with up to 50 employees.
- 2% for private companies with 51 to 300 employees.
- 1% for private companies with over 300 employees.
ONEM (National Employment Office)
ONEM supports employment and human resources, with a 0.2% contribution paid by employers. Services include:
For Job Seekers:
- Intermediation:
- Reception, orientation interviews, and registration.
- Job offer prospecting and placement.
- Qualifying training programs.
- Accompaniment:
- Job search technique training.
- Professional internships.
- Support in creating and managing small enterprises.
- Geographic mobility support.
- Skills validation.
- Youth-specific actions.
For Employers:
- Professional Support:
- Candidate pre-selection and selection.
- Human Resource Management.
- Management consultancy and job classification updates.
- Training needs identification and analysis tools.
Workers Compensation
Covered by Social Security Contributions.
ADMINISTRATION
Income
Tax returns for Income Personal Tax (IPR) are managed through the pay-as-you-earn (PAYE) system, where the employer withholds the tax at the source. Employees do not need to file individual tax returns or pay IPR directly.
In May 2015, a single tax return system was introduced for the declaration and payment of taxes, social contributions, and employer contributions on salaries, effective from 31 August 2015. Individuals paid by a third party under public or private law without a company contract must submit an annual summary of personal income tax by 30 March, detailing the previous year’s remuneration. The specific implementation guidelines and form for this will be provided by regulation.
Employers must pay IPR monthly by the 15th day of the month following the salary payment.
Payroll Taxes
Payroll taxes and social contributions are due on any compensation given by a third party, whether it be public or private, so long as it isn’t in exchange for a service, as well as compensation given to executive shareholders who aren’t part of joint stock companies.
The deadline to file IPR, INSS, INPP, and ONEM returns is the 15th day of the following month.
Unemployment
There are no unemployment statutory benefits offered.
Social Security
INSS (National Social Security Institute)
INSS offers a range of benefits through its various branches.
The Pensions Branch provides old age benefits starting between ages 55 and 60, based on recent average income, with pensions not falling below 60% of the minimum wage and extra allowances for dependent children. Disability benefits assist workers who cannot earn more than a third of a similarly trained worker’s income due to non-occupational reasons, subject to specific conditions. Survivors’ benefits support families after the death of the main income earner, covering orphans, widows, and sometimes dependent parents, with benefits capped at 80% to 100% of the deceased’s entitlement.
The Occupational Risks Branch covers work-related accidents and diseases, offering income replacement, medical cost coverage, permanent disability or death pensions, transportation and accommodation reimbursement for medical appointments, funeral expenses, and support for professional reintegration through job placement or loans for new business ventures.
INPP (National Institute of Professional Preparation)
INPP focuses on developing human capital in the DR Congo through training aligned with job market needs.
ONEM (National Employment Office)
ONEM supports employment and human resources.
Workers Compensation
Covered by Social Security.
Statutory Benefits
- Paid sick leave: Employees are entitled to up to six months of paid sick leave.
- Maternity leave: Female workers are entitled to 14 weeks of maternity leave.
Employee Benefits
In the DRC the employee’s benefits are as follows: 8 public holidays, 12 days of annual leave and 14 weeks of maternity leave.
LEGISLATION
- Constitution of the Democratic Republic of the Congo as revised by Law No. 11/002 of January 20, 2011 revising the Constitution of the Democratic Republic of the Congo of February 18, 2006
- Labour Code, 2002.
STATUTORY BODIES
- National insurance fund
- National office for professional training
- National office of employment
- Ministry of Finance
