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- Basic Facts
- Statutory Labor Requirements
- Employee Income Tax In Brazil
- Employee Social Security In Brazil
- Immigration In Brazil
- Value Added Tax (VAT) In Brazil
- Withholding Tax In Brazil
- Terminating Employee In Brazil
- Statutory Employee Benefits In Brazil
- Ease Of Doing Business In Brazil
- Business Opportunities In Brazil Section
- Why Use Global Expansion To Hire Your Employees In Brazil
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BASIC COUNTRY FACTS
Central African Republic
Bangui
- Sango
- French
4.666 million
Central African CFA franc
.cf
+236
Central African CFA franc
STATUTORY LABOR REQUIREMENTS
Probation Period
- Probationary cannot exceed 2 months
Annual Leave
- Employees receive 24 days of paid annual leave after one year of employment.
Public Holidays
- New Year's Day (1st January)
- Barthelemy Boganda Day (29th March)
- Easter Monday (13th April)
- Labor Day (1st May)
- Ascension Day (21st May)
- Eid al-Fitr
- Whit Monday (1st June)
- Prayer Day (30th June)
- Independence Day (13th August)
- Assumption of Mary (15th August)
- All Saints' Day (1st November)
- National Day (1st December)
- Christmas Day (25th December)
Maternity Leave
- Maternity leave is 14 total weeks
- Six weeks before the birth and eight weeks after.
- The maternity leave can be extended for 03 weeks in case of an illness, duly certified by a doctor, resulting from the birth or the pregnancy.
Paternity Leave
- There is no paternity leave
Sick Leave
- Employees have 5 days of sick leave, which are fully paid and are calculated as workers' basic wage.
Work Hours
- In every non-agricultural establishment, public or private, secular or religious, even if they are destined to educational purposes or voluntary work, the working time of regular employees or piece-rate workers, cannot exceed 40 hours per week.
Overtime
- Whenever a collective agreement does not foresee it, an order from the Minister of Labor, after having consulted the Permanent National Labor Council, shall establish:
- the minimum rates for overtime work and night work or non-working days.
Notice Period
- The notice period varies from 8 days to 3 months depending on seniority
Severance
- There is no statutory severance pay, unless it is agreed to in the employment contract or by collective bargaining agreements.
13th Month Salary in Brazil
- No
- There is no evidence that there is a statutory requirement to pay the 13th or 14th month salary.
INCOME TAX
- Personal income tax is levied on income earned or received in Central African Republic
- Income is taxed at progressive rates ranging from 10% to 35%
|
Personal Income Tax Rate |
|
|
Progressive Rates |
10% to 35% |
IMMIGRATION
- The Central African Republic has a specific set of regulations in place for foreign nationals who plan to travel within its borders.
- The CAR offers two categories of visas for foreigners:
- Short stay visas for visits up to three months
- Long stay visas, which allow the holder to remain in the CAR for up to one year
- Any employee who will be relocating to the Central African Republic for an extended period will need to obtain a long stay visa before they can travel abroad and start working.
- Foreign nationals will need to provide the following documents to get a visa for working in the CAR:
- A letter of invitation from the employing company based in the CAR
- Two duly completed and signed visa application forms
- A passport with at least six months of validity and one blank page
- Two identical passport photographs with a white background
- A copy of the applicant’s flight itinerary
- Proof of vaccination against yellow fever
- A letter from the applicant’s employer stating that they will leave the Central African Republic at the end of their work contract
- Payment of the visa fee
|
Type of Visa/Permit |
Documentation |
Validity |
Eligibility |
|
Short Stay Visa |
|
3 months |
|
|
Long Stay Visa |
|
1 year |
|
VALUE ADDED TAX
- The Value Added Tax (VAT) in Central African Republic is levied at a standard rate of 19%
- Reduced rate of 5% is applicable on wheat, flour, milk, frozen fish and refined oils
- Exports and international services are zero rated
|
VAT |
|
|
Standard Rate |
19% |
|
Reduced Rate |
5% |
|
Zero Rate |
0% |
WITHHOLDING TAX
- Dividends are subject to 15% of withholding tax
- Interest payments are subject to 15% of withholding tax
- Royalties are subject to 15% of withholding tax
|
WHT |
|
|
Dividends |
15% |
|
Interest |
15% |
|
Royalties |
15% |
TERMINATION
- The notice period varies from 8 days to 3 months depending on seniority
- There is no statutory severance pay, unless it is agreed to in the employment contract or by collective bargaining agreements.
STATUTORY BENEFITS
- These are mandatory benefits as postulated by law
- These include probationary period, annual leave, public holidays, sick leave, maternity leave, overtime pay, notice period.
- Statutory benefits also include social security benefits
|
Statutory Benefits |
|
Probationary Period |
|
Annual Leave |
|
Public Holidays |
|
Maternity Leave |
|
Sick Leave |
|
Overtime Pay |
|
Notice Period |
|
Social Security Benefits |
EASE OF DOING BUSINESS
- The ease of doing business index is an index created by Simeon Djankov, an economist at the Central and Eastern Europe sector of the World Bank Group.
- Higher rankings (a low numerical value) indicate better, usually simpler, regulations for businesses and stronger protections of property rights.
- According to the World Bank Central African Republic ranked 184th in the World in 2019 in terms of ease of doing business.
