Africa Deployments DRC offers comprehensive Employer of Record solutions across all regions of the Democratic Republic of Congo (DRC). We provide full-time employment or fixed-term contracts tailored to your requirements, covering both local and expatriate hires. Through our umbrella company, ADS handles work permit applications and issues local work contracts to contractors while advising clients on best Human Resource (HR) practices.

Our services include monthly tax and PAYE remittances to Revenue Services, ensuring legal compliance. We also guarantee timely salary payments and provide employees with detailed payslips.

Key Country Information

• Official Name: Democratic Republic of the Congo (also known as DR Congo, DRC, or Congo-Kinshasa)
• Population: 95.89 million (2021)
• Capital: Kinshasa
• Currency: Congolese Franc
• Language: French (official), with four national languages: Kikongo, Lingala, Swahili, and Tshiluba
• GDP: $55.35 billion USD (2021)
• Main Industries: Oil, Mining, and Music

The DRC is a country rich in natural resources, hosting the world’s second-largest rainforest and valuable minerals such as cobalt and copper. The nation is also home to about 200 endangered mountain gorillas and has a vibrant music export industry.

Employment Contracts Available in DRC

Our EOR solutions offer the following types of contracts:

• Fixed Term
• Indefinite Term

Key Contract Requirements:

• Must be in writing
• In the official local language and currency
• Include details on salary, benefits, and termination conditions

Full-time Employees:

• Have structured terms and conditions
• May access organizational perks and benefits
• Tend to be more focused and familiar with the business due to ongoing training
• Maximum probation period: 6 months

If the probation period exceeds the maximum, it will be automatically reduced.

Taxation in DRC

Taxable Income:

• Salaries and wages
• Allowances not reimbursing professional expenses
• Bonuses and indemnities
• Payments made in cases of contract breach
• Real life benefits such as housing and transport allowances within prescribed limits

Exempt from Taxation:

• Pension contributions
• Housing allowances (not exceeding 30% of gross monthly salary)
• Mobile phone charges for business use
• Business trips and medical expenses (with receipts)

Working Hours and Overtime

• Standard working hours: 9 hours per day or 45 hours per week
• Overtime:
  • 130% for regular overtime
  • 200% for work on weekly rest days

Contributions

Employee Contributions:

• Social Security Fund (CNaPS): 6% of gross salary
• National Health Insurance Fund (CNAM): 4% of gross salary
• National Pension Fund (CNAPS): 0.5% of gross salary

Employer Contributions:

• Social Security (CNaPS): 17% of gross salary
• National Health Insurance (CNAM): 6% of gross salary
• National Employment & Vocational Training Fund (FNEF): 2% of gross salary

Maternity and Paternity Leave

• Maternity Leave: 14 weeks (minimum of 8 weeks post-birth)
• Paternity Leave: 2 mandatory paid days

Leave Types

• Annual Leave: 1 day per month, totaling 12 days per year. Increases by 1 day for every 5 years of service.
• Sick Leave: Days do not count as days off during leave periods.
• Special Leave:
  • Marriage of worker: 2 days
  • Childbirth (wife): 2 days
  • Death of spouse or first-degree relative: 2 days
  • Marriage of a child: 1 day
  • Death of a second-degree or in-law relative: 2 days

Bonuses and Gratuity

• Bonuses are not mandatory and are at the employer’s discretion.
• Severance pay applies only for dismissals of open-ended contracts without just cause and cannot exceed 36 months of the employee’s last remuneration.

Fringe Benefits

Subject to PAYE tax, fringe benefits may include:

• Housing allowance (up to 30% of gross salary)
• Transport allowance (up to 4 taxi or bus tickets per day)
• Medical insurance

Termination Policies

• Notice Period: Based on length of service and employment type, ranging from 3 days during probation to 21 days after one full year of employment.
• Severance: Only for dismissals of open-ended contracts without just cause.

Corporate & VAT/Sales Tax Rates

• Corporate Tax: 30%
• VAT/Sales Tax: 18% on most goods and services, plus a 5% surtax

Public Holidays

• January 1: New Year’s Day
• January 4: Day of the Martyrs
• January 16-17: Heroes’ Days
• February 1: Public Holiday
• April 6: Kimbangu Day
• May 1: Labour Day
• May 17: Liberation Day
• June 30: Independence Day
• August 1: Parents’ Day
• December 25: Christmas Day

Supported Industries

• Non-Governmental Organizations (NGOs)
• Engineering & Construction
• Government/Development Agencies
• Oil & Gas
• FMCG & Manufacturing
• Finance, Insurance & Banking
• Mining
• Agriculture

Double Tax Treaties

The DRC has double tax treaties with countries such as:

• 🇦🇹 Austria
• 🇧🇭 Bahrain
• 🇧🇪 Belgium
• 🇧🇦 Bosnia & Herzegovina
• 🇧🇬 Bulgaria
• 🇨🇦 Canada
• 🇨🇳 China
• 🇪🇬 Egypt
• 🇫🇷 France
• 🇩🇪 Germany
• 🇮🇩 Indonesia
• 🇮🇷 Iran
• 🇮🇹 Italy
• 🇰🇷 Korea
• 🇱🇧 Lebanon
• 🇱🇾 Libya
• 🇲🇷 Mauritania
• 🇲🇦 Morocco
• 🇵🇹 Portugal
• 🇶🇦 Qatar
• 🇷🇴 Romania
• 🇿🇦 South Africa
• 🇪🇸 Spain
• 🇨🇭 Switzerland
• 🇹🇳 Tunisia
• 🇦🇪 United Arab Emirates

• Contact Us
  For detailed assistance with Employer of Record (EOR) services in the DRC, including specific payroll and employment solutions tailored to your needs, contact our team at Africa Deployments.