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Hiring in Democratic Republic Of The Congo

Hiring employees compliantly in Democratic Republic Of The Congo means doing it yourself or using an Employer of Record like Global Expansion. You should be careful using independent contractor agreements in Democratic Republic Of The Congo so that you don’t run afoul of employment laws. To hire an employee compliantly and offer them mandatory benefits and compliant agreements, you can:

(a) Establish your own new legal entity, banking, accounting and payroll service in Democratic Republic Of The Congo; or

(b) use an Employer of Record like Global Expansion who can handle all of the details for you.

Need assistance hiring in Democratic Republic Of The Congo? Contact us about our International EOR Service

Labor Laws in Democratic Republic Of The Congo

Employee Probation Period

  • The probation period may not exceed 1 month for an unskilled laborer without specialization, and 6 months for the other employees.

Annual Leave in Democratic Republic Of The Congo

  • The duration of annual leave has to be of at least one day for every month of effective service, for worker over the age of 18.
  • It shall be of at least one and a half day for workers under the age of 18.
  • It shall be increased of one day per month every 5 years of seniority in the same employer or replaced employer

Holidays in Democratic Republic Of The Congo

New Year’s Day 1st January
Martyrs' Day 4th January
Heroes' Day (Laurent Kabila) 16th January
Heroes' Day (Patrice Lumumba) 17th January
Labor Day 1st May
National Day of the Revolution and the FARDC 16th May
Independence Day 30th June
Parents' Day 1st August
Christmas Day 25th December

 

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Maternity Leave Democratic Republic Of The Congo

  • Upon pregnancy, women have the right to suspend their work for 14 consecutive weeks, a maximum of eight weeks post pregnancy and six before childbirth.
  • During this period, whether the child lives or not, the employee is entitled to two-thirds of her salary and continuation of the contractual benefits.

Paternity Leave Democratic Republic Of The Congo

  • Fathers have a right to paternity leave with a minimum of 2 days of mandatory paid paternity leave

Sick Leave in Democratic Republic Of The Congo

  • The Labour Code provides for paid sick leave.
  • The maximum duration of sick leave is 6 months.

Working Hours in Democratic Republic Of The Congo

  • In every public or private establishment, even those directed to education or charity, the legal working time of employees and workers, of whichever sex, no matter the nature of the work, cannot exceed 45 hours per week and 9 hours per day.

Overtime in Democratic Republic Of The Congo

  • The overtime rate amounts to a percentage of the corresponding salary
  • 30% for each of the first six hours worked in excess of the statutory weekly working time or the period considered equivalent;
  • 60% for each of the following hours; and
  • 100% for each hour of overtime performed on the weekly day of rest

Termination of Employment in Democratic Republic Of The Congo

  • In the DRC, both the employer and the employee can terminate every employment contract but termination cannot be done freely and is subject to a strict regime.
  • Concerning the termination of fixed term contracts, note that these contracts always end by expiration of the term for which they were initially concluded, and any clause stipulating the possibility of giving notice is null and void.
  • Therefore, every premature termination of fixed-term contracts gives rise to compensation.
  • Unless the parties or the collective agreement stipulate a longer period, the notice period is equal to 14 working days as from the day after the notification, where the notice is given by the employer.
  • This period is increased by seven working days per full year of continuous service, counted from date to date.

Notice Period in Democratic Republic Of The Congo

  • Unless the parties or the collective agreement stipulate a longer period, the notice period is equal to 14 working days as from the day after the notification, where the notice is given by the employer.
  • This period is increased by seven working days per full year of continuous service, counted from date to date.

Severance in Democratic Republic Of The Congo

  • 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.

Democratic Republic Of The Congo Salary and Wages

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Income Tax in Democratic Republic Of The Congo

  • The personal income tax (IPR) is calculated according to the following annual progressive tax table:

Taxable bracket (CDF)

Gap (CDF)

Rates (%)

Tax due as per bracket (CDF)

Cumulative tax (CDF)

From

To

0

1,944,000

1,944,000

3

5 832,00

5 832.00

1,944,001

21,600,000

19,655,999

15

2,948,399.85

2,954,231.85

21,600,001

43,200,000

21,599,999

30

6,479,999.70

9,434,231.55

43,200,001

And more

  

40

-

-
  • IPR cannot exceed 30% of the taxable salary.
  • The indemnities and allowances paid to an employee in relation with the termination of one’s contract of employment are taxed to IPR at the specific rate of 10%.
  • Moreover, the sums paid to casual employees (employees hired on a day-to-day basis) are subject to IPR, but at a preferential rate of 15%.
  • Incomes other than salaries are not subject, in practice, to IPR.
  • Moreover, foreign-sourced profits are not taxable in the Democratic Republic of the Congo (DRC).
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Social Security in Democratic Republic Of The Congo

  • National insurance fund (Institut National de Sécurité Sociale or INSS):
  • The Prime Minister of the Democratic Republic of the Congo signed the Decree n°18/041, dated 24 November 2018, fixing the rates of social contributions.
  • These rates of social contributions are applicable to the branches of family benefits, pensions, and occupational risks.
  • The said rates are set as follows:
    • 1.5% borne by the employer (branch of occupational risks).
    • 5% borne by the employer (pension branch).
    • 5% borne by the worker (pension branch).
    • 6.5% exclusively borne by the employer (family benefits branch).
  • National office for professional training (Institut National de Préparation Professionnelle or INPP):
  • INPP contribution is paid only by the employer at:
    • 3% for state-owned companies and private companies with up to 50 employees.
    • 2% for private companies with 51 to 300 employees.
    • 1% for private companies with over 300 employees.
  • National office of employment (Office National de l’Emploi or ONEM):
    • ONEM contribution is paid only by the employer at 0.2%.

Contribution

Employer

Employee

National Insurance Fund (INSS)

1.5%/5%/6.5%

5%

National Office For Professional Training (INPP)

1%/2%/3%

-

National Office of Employment (ONEM)

0.2%

-

Immigration in Democratic Republic Of The Congo

  • The General Direction of Migration issues temporary work visas.
  • To obtain a temporary work visa, the following documents must be submitted to the Direction:
    • Work contract of the expatriate
    • Proof of identity of the expatriate
    • Identification picture
    • Completed form provided by the Direction together with the contract between the DRC company and the foreign company
  • To obtain a work permit, an authorization for a work card from the Labor Ministry is required.
  • The process used to obtain temporary work visas also applies to work visas and work permits.
  • This process also applies to establishment visas and multiple entry visas.
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Type of Visa/Permit

Documentation

Validity

Eligibility
Temporary Work Visa
  • Valid passport
  • Completed application form
  • Work contract of the expatriate
  • Proof of identity of the expatriate
  • Identification picture
  • Completed form provided by the Direction together with the contract between the DRC company and the foreign company
3 months
  • Foreigners seeking short term work in the Democratic republic of Congo can apply for a temporary work visa
Work Permit
  • Valid passport
  • Completed application form
  • Work contract of the expatriate
  • Proof of identity of the expatriate
  • Identification picture
  • Completed form provided by the Direction together with the contract between the DRC company and the foreign company
 1 to 2 years
  • Foreigners seeking employment in the Democratic Republic of Congo can apply for a work permit
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Value Added Tax (VAT) in Democratic Republic of the Congo

  • The VAT base includes whatever sums, amounts, goods, or services that are received as compensation for an operation; this involves subsidies as well as any other costs, taxes, rights, or any related levies, whatever their nature, excluding the VAT itself.
  • There are two rates:
    • A standard rate of 16%.
    • A rate of 0% on exports and assimilated transactions.

VAT

Standard Rate

Group 1083

16%
Zero Rate Group 1083 0%

Mandatory Benefits in Democratic Republic of the Congo

  • These are mandatory benefits as postulated by law
  • These include probationary period, annual leave, public holidays, maternity leave, paternity leave, overtime pay, notice period, and severance pay
  • Statutory benefits also include social security benefits
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Mandatory Benefits overview

  • Probationary Period

  • Annual Leave

  • Public Holidays

  • Maternity Leave

  • Paternity Leave

  • Overtime Pay

  • Notice Period

  • Severance Pay

  • Social Security Benefits

Payments And Invoicing

  • IPR is withheld at source by the employer via the pay-as-you-earn (PAYE) system only.
  • There is neither obligation nor possibility for employees to file an individual tax return and to pay IPR directly.
  • In May 2015, a single tax return was instituted for declaration and payment of taxes, social contributions, and employer contributions on salaries.
  • In practice, the single tax return entered into force on 31 August 2015.
  • IPR is paid monthly by the employer by the 15th day of the month following the month of payment of the salary.

Payroll Accrual in Democratic Republic of the Congo

Country Accruals Additional Information

INSS, occupational risk  1.50%
Pension 5.00%
Family benefit 6.50%
INPP 3.00%

Description

Social and employment contributions are as follows:

  • National insurance fund (Institut National de Sécurité Sociale or INSS): The Prime Minister of the Democratic Republic of the Congo signed the Decree n°18/041, dated 24 November 2018, fixing the rates of social contributions. These rates of social contributions are applicable to the branches of family benefits, pensions, and occupational risks. The said rates are set as follows:
    • 1.5% borne by the employer (branch of occupational risks).
    • 5% borne by the employer (pension branch).
    • 5% borne by the worker (pension branch).
    • 6.5% exclusively borne by the employer (family benefits branch).
  • National office for professional training (Institut National de Préparation Professionnelle or INPP): INPP contribution is paid only by the employer at:
    • 3% for state-owned companies and private companies with up to 50 employees.
    • 2% for private companies with 51 to 300 employees.
    • 1% for private companies with over 300 employees.
    • National office of employment (Office National de l’Emploi or ONEM): ONEM contribution is paid only by the employer at 0.2%.
    • The deadline to file INSS, INPP, and ONEM returns is the 15th day of the month following the month where the salary has been paid.

Payroll Accruals Additional Information

 

 

Employment Accruals
Annual Leave The duration of annual leave has to be of at least one day for every month of effective service, for worker over the age of 18.  This equals 3.28% (12/365 days) of annual income
Maternity Leave Upon pregnancy, women have the right to suspend their work for 14 consecutive weeks, a maximum of eight weeks post pregnancy and six before childbirth.
During this period, whether the child lives or not, the employee is entitled to two-thirds of her salary and continuation of the contractual benefits.		 This equals 66.6% of 26.9% (14/52 weeks) of annual income
Paternity Leave Fathers have a right to paternity leave with a minimum of 2 days of mandatory paid paternity leave This equals 0.5% (2/365 days) of annual income
Overtime

The overtime rate amounts to a percentage of the corresponding salary

 

  • 30% for each of the first six hours worked in excess of the statutory weekly working time or the period considered equivalent;
  • 60% for each of the following hours; and
  • 00% for each hour of overtime performed on the weekly day of rest
 Depends on the number of overtime hours worked.
Social Security National insurance fund (Institut National de Sécurité Sociale or INSS):
  • These rates of social contributions are applicable to the branches of family benefits, pensions, and occupational risks.
  • The said rates are set as follows:
    • 1.5% borne by the employer (branch of occupational risks).
    • 5% borne by the employer (pension branch).
    • 5% borne by the worker (pension branch).
    • 6.5% exclusively borne by the employer (family benefits branch). National office for professional training (Institut National de Préparation Professionnelle or INPP):
  • INPP contribution is paid only by the employer at:
    • 3% for state-owned companies and private companies with up to 50 employees.
    • 2% for private companies with 51 to 300 employees.
    • 1% for private companies with over 300 employees.
  • National office of employment (Office National de l’Emploi or ONEM):
    • ONEM contribution is paid only by the employer at 0.2%.
 This equals 21.2% of annual income.
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Why use Global Expansion to hire in Democratic Republic of the Congo

Establishing a branch office or subsidiary in Democratic Republic of the Congo can be time-consuming, expensive and complex. With such a robust labor market in place, one must pay great attention to detail when structuring employment because Democratic Republic of the Congo labor laws are complex.

The company also has a responsibility to comply with specific employment practices dictated by Democratic Republic of the Congo law to maintain its good standing as an equal opportunity employer.

Global Expansion makes it easy for you to expand into Democratic Republic of the Congo. We'll help you hire your candidate of choice, handle HR matters and payroll, and ensure that you comply with local laws without the burden of setting up a foreign branch office or subsidiary. In addition, you'll have complete control and direction over your employees.

We enable you to stay in control of everything. Our Democratic Republic of the Congo Global Professional Employer Organization (PEO) and Employer of Record (EOR) solution provides you with peace of mind to focus on running your company and the security to enter new markets.

 

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