Democratic Republic of Congo, DRC Employer of Record & Payroll
Africa Deployments DRC offers our clients Africa Employer of Record solutions in DRC covering all of the regions within. We offer full-time employment or fixed terms contracts based on your requirements in DRC for local & expatriate hires. ADS will apply for the work permits through our umbrella company and issue local work contracts to your contractors. We will also advise our client’s on best Human Resource (HR) practices when setting up the employee’s locally in DRC.
ADS takes care of the local tax & PAYE remittances to the Revenue Services on a monthly basis ensuring that they are fully compliant with the law. We will also ensure that their salaries are paid on time monthly and issue them with their pay slips.
The Democratic Republic of the Congo, also known as Congo-Kinshasa, DR Congo, the DROC, the DRC, or simply either Congo or the Congo, and historically Zaire, is a country in Central Africa.
In addition to our services we can offer you the employee in DRC, Medical, Disability, Life and Workmen’s Compensation Insurances.
Congo DRC has exceptional natural resources, including the world’s second-largest rainforest, and minerals such as cobalt and copper.
The phenomenal wildlife includes Congo DRC being home to 200 endangered mountain gorillas, about a quarter of the world’s total.
One of the biggest exports from Congo DRC is music.
What is the main language spoken in Democratic Republic of Congo, DRC:
In The Democratic Republic of Congo, French is the official language and there are four national languages: Kikongo (Kituba), Lingala, Swahili, and Tshiluba.
Overall there are ±200 languages spoken in the country as it is one of the most linguistically diverse countries in the world.
What type of employment contracts can you offer in Democratic Republic of Congo, DRC:
Through our employer of record (EOR) solutions in Congo DRC, we can offer the following types of employment contracts:
- Fixed Term
- Indefinite term
- Be in writing
- Be in the official local language and the local currency
- Include salary/compensation, benefits and termination requirements
- Have specific working terms and conditions
- Can be eligible for organizational perks and/or other benefits
- Tend to be more focused [as only one employer] and familiar with the specific business – due to e.g. ongoing company training etc.
- Probationary period is 6 months [maximum]
- If the probation period exceeds the duration, it will be automatically reduced to the maximum period allowed
WHAT INCOME IS TAXABLE IN Democratic Republic of Congo, DRC:
Total amount of IPR payable cannot exceed 30% of taxable revenue. The tax base for IPR includes the following:
- Salary and wages
- Allowances that do not correspond to the reimbursement of professional expenses
- Bonuses and other indemnities
- Payments made by the employer in the case of breach of contract (notice allowance), excluding damages
- Real Life Benefits:
- Legal family allowances (only extra-legal amount is taxable)
- Housing allowance provided the amount of the allowance is limited to 30% of gross salary
- Transport allowance provided that the amount of the allowance does not exceed the limit imposed per day
- Medical care provided that the amount is not overstated
- DRC Tax Code the US $230 gift provided to the employee with a 10 years seniority is taxable to Personal Income Tax
What income is exempt from taxes in Democratic Republic of Congo, DRC:
- Pension contributions by law
- Housing allowances not exceeding 30% of gross monthly salary.
- Mobile phone charges for business use
- Business Trips
- Business expenses (proof of receipts for business use)
- Medical expenses
Standard working hours: Number Overtime to be paid in Democratic Republic of Congo, DRC?
In Democratic Republic of Congo, DRC has a standard working hours are 9 hours per day or 45 hours a week.
Overtime pay will vary between 130% for regular overtime and 200% if working on the weekly rest day.
Mandatory contributions in Democratic Republic of Congo, DRC?
Employee
| Contribution Type | Contribution Rate | Threshold |
|---|---|---|
|
Social Security Fund (CNaPS) |
6% of gross salary |
None |
|
National Health Insurance Fund (CNAM) |
4% of gross salary |
None |
|
National Pension Fund (CNAPS) |
0.5% of gross salary |
None |
Employer
| Contribution Type | Contribution Rate | Threshold |
|---|---|---|
|
Social Security (CNaPS) |
17% of gross salary |
None |
|
National Health Insurance (CNAM) |
6% of gross salary |
Monthly threshold |
|
National Employment and Vocational Training Fund (FNEF) |
2% of gross salary |
None |
Social
| Contribution Type | Employers | Employees |
|---|---|---|
|
Social Security (CNaPS) |
17% of gross salary |
6% of gross salary |
|
National Health Insurance (CNAM) |
6% of gross salary |
4% of gross salary |
|
National Employment and Vocational Training Fund (FNEF) |
2% of gross salary |
0.5% of gross salary |
What is the Maternity and Paternity policy within Democratic Republic of Congo, DRC:
Maternal leave:
- In most cases: 14 weeks [minimum of 8 weeks to be post birth]
- 2 days mandatory paid paternity leave
What type of leave is allowed in Democratic Republic of Congo, DRC:
Annual leave
- 1 day minimum per month over a 12-month period totaling 12 days. Leave increases by 1 working day per section of 5 years of service with the same or substituted employer.
- included during the time of leave do not count as days off.
- Marriage of worker – 2 working days Childbirth of the wife – 2 working days
- Death of spouse or first degree relative – 2 working days
- Marriage of a child – 1 working day
- Death of a second degree relative / relative by marriage – 2 working days
Do I need to pay a mandatory bonus annually OR is it discretionary in Democratic Republic of Congo, DRC:
In Congo DRC any kind of bonus is not mandatory and is at the discretion of the employer. Particulars of an employee’s wages or salary in terms of the contract of employment may specify bonus payments.
What Gratuity / Severance payments do you need to provide for Democratic Republic of Congo, DRC:
Before employing your employees in The Democratic Republic of Congo, it is always advisable to understand your risk from an employment perspective. Unfortunately, nothing is guaranteed and in the event that you need to terminate for a valid reason, we always suggest that you know what you are in for in the unlikely event you need to terminate.
Below are the types are terminations in The Democratic Republic of Congo:
Notice period:
- Calculated based on length of service and employment type
- Can be from ±3 days during the probationary period to 14 working days if less than 1 full year of employment, to 21 days if more than 1 full year of employment
- Prior written notice generally required
Severance [economic reasons]:
- Severance in Congo DRC is only applicable to dismissals in open ended contracts without just cause.
- Severance pay can not exceed 36 months’ salary of an employee’s last remuneration.
CAN YOU GIVE FRINGE BENEFITS IN Democratic Republic of Congo, DRC:
- Fringe Benefits will be subject to employee PAYE tax.
- Housing allowance not exceeding 30% of gross salary
- Transport allowance limited to 4 taxi’s (management) or 4 bus tickets per day
- Medical Insurance
Mandatory Probation period of Democratic Republic of Congo, DRC:
The probation period may not exceed 1 month for an unskilled laborer without specialization, and 6 months for the other employees.
What are the Corporate and VAT / Sales tax rates in Democratic Republic of Congo, DRC:
Corporate Tax Rates: 30% [in general]
VAT / Sales Tax Rates: 18% [on most goods and services] plus a surtax calculated at the rate of 5% applies to the amount of VAT
Public Holidays in Democratic Republic of Congo, DRC:
- January 1 - New Year's Day
- January 4 - Day of the Martyrs
- January 16 - Heroe's Day
- January 17 - Heroe's Day
- February 01 - Public Holiday
- April 06 - Kimbangu Day
- May 01 - Labour Day
- May 17 - Liberation Day
- June 30 - Independence Day
- August 01 - Parents' Day
- December 25 - Christmas Day
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What Industries we support in Democratic Republic of Congo, DRC:
- Non-Governmental Organization’s (NGO) / Non- profit
- Engineering & Construction
- Government / Development Agencies
- Oil & Gas
- FMCG & Manufacturing
- Private Equality, Finance, Insurance & Banking
- Mining
- Agriculture
What Double Tax Treaties are in place in Democratic Republic of Congo, DRC:
The information provided above is for an “informative decision” and may change at any given time without prior notice. We always suggest speaking to one of our Sales Consultants before engaging in country.
