Republic of Congo, ROC Employer of Record & Payroll
What is the main language spoken in Republic of Congo, ROC:
The official language of the Republic of Congo is French.
Other languages are mainly Bantu languages, and the two national languages in the country are Kituba and Lingala, followed by Kongo languages, Téké languages, and more than ±40 other languages, including languages spoken by Pygmies, which are not Bantu languages.
French is spoken by ±35% of the Congolese population.
What type of employment contracts can you offer in Republic of Congo, ROC:
Through our employer of record (EOR) solutions in Congo ROC [Republic of the Congo], we can offer the following types of employment contracts:
- Fixed Term
- Indefinite term
Contracts and Offer Letters must:
- Be in writing
- Be in the official local language and the local currency
- Include salary/compensation, benefits and termination requirements
Full-time Employees:
- 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]
- In the Republic of Congo, Labor law states that a probation period can be included in the employment contract in writing. The probation for an employee with specialized skills cannot exceed one six month period.
- If the probation period exceeds the duration, it will be automatically reduced to the maximum period allowed.
WHAT INCOME IS TAXABLE IN Republic of Congo, ROC:
Any individual who works and lives in Congo (ROC) for more the 183 days a year will be subject to local taxes in Congo (ROC) . They maintain a permanent home in Congo (ROC) . The tax years from effectively from 01 March to 30 April the following year. They may not be present for more than 122 days in the tax year and the two preceding tax years after that.
Any income earned in the form of cash, wages, salary, overtime, leave pay or payment in lieu of leave, commissions, gratuity, bonus, or any amount that has benefited the employee. All income will be taxed in accordance with the law and the final payroll issued monthly.
What income is exempt from taxes in Republic of Congo, ROC:
The Republic of Congo taxes its residents on their worldwide income and taxes non-residents on their Congolese income.
An individual domiciled in the Republic of Congo, whether of Congolese or foreign nationality, is liable for personal income tax (PIT) on one’s worldwide income. Tax treaties may exempt specific types of foreign-source income from Congolese PIT, but the exempt income is still taken into account in determining the effective rate of Congolese tax payable on the individual’s taxable income. Tax is also levied on some capital gains.
An individual who is not domiciled in the Republic of Congo is liable for Congolese tax only on income from Congolese sources (including income attributed to the Republic of Congo by a tax treaty) and on capital gains from the disposal of certain assets.
In the case of dividends, interests, and royalties from Congolese sources, a non-domiciled individual’s tax liability is usually settled by withholding taxes (WHTs).
On other income, such as salaries for work performed in the Republic of Congo, profits of a business operating there, and income from Congolese real estate, a non-domiciled individual is liable for PIT at the same graduated rates as a domiciled individual. The non-domiciled individual is regarded as married with no dependent if of French nationality and single with no dependent in other cases.
A non-domiciled individual who is not resident in a country that has a tax treaty with the Republic of Congo may be liable for PIT at the graduated rates on five times the annual rental value of any residence available in the Republic of Congo if this figure exceeds Congolese-source income that would otherwise be taxed at the graduated rates.
Specific rules apply for salaries for duties performed in the Republic of Congo received by foreign employees seconded to work in the Republic of Congo for limited periods.
Standard working hours: Number Overtime to be paid?
- The workweek is capped at 45 hours or eight hours per day.
- Overtime is capped at 12 hours a week or 144 hours annually. For highly labor-intensive work it rises to 130% of the basic wage for the first six hours, 160% for the following hours, and double pay for work on weekends.
Mandatory contributions?
Employee
| Contribution Type | Contribution Rate | Threshold |
|---|---|---|
|
Social Security Fund (CNaPS) |
6.25% |
XAF 30,000 per month |
|
National Health Insurance Fund (CNAM) |
3.5% |
XAF 30,000 per month |
|
National Pension Fund (CNAPS) |
1% |
XAF 30,000 per month |
Employer
| Contribution Type | Contribution Rate | Threshold |
|---|---|---|
|
Social Security (CNaPS) |
11.75% |
XAF 30,000 per month |
|
National Health Insurance (CNAM) |
6% |
XAF 30,000 per month |
|
National Employment and Vocational Training Fund (FNEF) |
1% |
XAF 30,000 per month |
Social
| Contribution Type | Employers | Employees |
|---|---|---|
|
Social Security (CNaPS) |
11.75% |
6.25% |
|
National Health Insurance (CNAM) |
6% |
3.5% |
|
National Employment and Vocational Training Fund (FNEF) |
1% |
1% |
What is the Maternity and Paternity policy within Republic of Congo, ROC:
Maternity leave
- At least 14 weeks of which a period of six weeks compulsory leave should be after childbirth.
Paternity leave:
- Two days of mandatory paid paternity leave must be granted in Congo ROC – The Republic of The Congo
What type of leave is allowed in Republic of Congo, ROC:
Annual leave
12 paid annual leave for a continuous service for 2 years.
Sick Leave
Must complete the first 6 months of continuous service to be entitled for 10 days paid sick leaves.
Do I need to pay a mandatory bonus annually OR is it discretionary in Republic of Congo, ROC:
Bonus is typically equivalent to one month’s salary and must be paid to all eligible employees no later than March 31st of each year.
Employers may also choose to offer additional discretionary bonuses or incentives to their employees, but the mandatory bonus is required by law.
What Gratuity / Severance payments do you need to provide for Republic of Congo, ROC:
CAN YOU GIVE FRINGE BENEFITS IN Republic of Congo, ROC:
Yes you can but keep in mind that Fringe Benefits will be subject to employee PAYE tax. Only benefits that cannot be converted to cash will not be subject to tax. If the employer covers some of the employees expenses i.e. mobile phone then it must be subject to PAYE tax and either the employer will cover this portion for the employee or the employee will bear the PAYE tax.
Mandatory Probation period of Republic of Congo, ROC:
What are the Corporate and VAT / Sales tax rates in Republic of Congo, ROC:
Corporate Tax Rates: 30% [in general]
VAT / Sales Tax Rates: 18% [on most goods and services]
Public Holidays in Republic of Congo, ROC:
What Industries we support in Republic of Congo, ROC:
- Non-Governmental Organization’s (NGO) / Non- profit
- Engineering & Construction
- Government / Development Agencies
- Oil & Gas
- FMCG & Manufacturing
- Private Equality, Finance, Insurance & Banking
- Mining
- Agriculture
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.
