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.
In addition to our services we can offer you the employee in DRC, Medical, Disability, Life and Workmen’s Compensation Insurances.
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.
What income is Taxable in DRC:
Individuals are subject to payroll tax (Impôt professionnel sur les rémunérations, or IPR) at progressive rates on employment income, including payments to administrators and managers.
The 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
- Benefits in kind at their real value, except for the following:
- 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
- According to article 48 of DRC Tax Code the US $230 gift provided to the employee with a 10 years seniority is taxable to Personal Income Tax. It should be included in the base calculation of the Personal Income Tax.
What type of leave is allowed in 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.
- Sick days included during the time of leave do not count as days off.
- Special leave is as follows:
- 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
- Maternity leave – entitled up to 14 consecutive weeks with a maximum of 8 weeks after childbirth
What income is exempt from taxes in 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
Can you give Fringe Benefits:
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
What are the Employer & Employee contributions in DRC :
- Employee PAYE tax progressively up to 30% monthly
- Expatriate special payroll tax at a rate of 25%
- National Employment Contribution (ONEM) – 0.2% of income
- Institut National de Préparation Professionnelle (INPP) – Employers pay between 1% & 3% of headcount payroll filing.
- Social Security (CNSS) – Employee 5% pension, Employer 5% pension. Work Injury Employer 1.5% and family allowance 6.5% by Employer. Total should be Employee 5% & Employer 13%
Severance is applied in various ways depending on the setup of the contract.
What Double Tax Treaties are in place in DRC:
- South Africa
Get in touch with one of our consultants should you have any further questions regarding our Africa Employer of Record solutions or only require a payroll solution in DRC.