Workforce Africa simplifies hiring, payroll, talent management as well as your compliance needs for employees and independent contractors in DR Congo. No need for a subsidiary or entity setup. From contracts and onboarding to taxes, payroll, and admin tasks, partnering with us — the Employer of Record in DR Congo, will help you focus on growth for greater levels of success.

How Employer of Record (EoR) in DR Congo Works

Workforce Africa makes it hassle free to hire and manage your remote staff in DR Congo without having to first set up a subsidiary or entity in the country. We handle staff contract management and onboarding, payroll, compliance, taxes, and other administrative matters. With Workforce Africa, you can now focus more on strategic activities and growing your business. These items include >>

Employment Contracts in DR Congo

• Employees must have a written employment contract defining their terms, responsibilities, and benefits.
• Minimum wage regulations vary based on the sector and type of work.
• Termination and severe pay must follow labour laws and employment contracts.
• Employers are responsible for providing a safe working environment and complying with health and safety regulations.
• Employers are required to contribute to social security schemes for employees.
• Discrimination based on race, gender, religion, disability, or other factors is prohibited.
• Grievance procedures should be in place for employees.

Working Hours in DR Congo

• Maximum Workweek: 48 hours.
• Maximum Workday: 8 hours.
• Overtime Limits and Pay Rates: In the Democratic Republic of Congo (DRC), any work performed beyond the standard working hours of 48 hours per week or 8 hours per day is considered overtime. Here are the key points regarding overtime limits and compensation:
  • First 6 hours of overtime in a week: Employees receive a 30% increase on their base salary for each hour worked.
  • Beyond the first 6 hours in a week: Employees earn a 160% pay increase for each additional hour.
  • Working on the designated weekly rest day and days off: Employees are entitled to double their base salary for each overtime hour worked at 200%.

Observed National Holidays and Vacation

These national holidays are celebrated in Guinea:

• New Year’s Day: January 1
• Martyrs of Independence Day: January 4
• Heroes’ Day (Laurent Kabila): January 16
• Heroes’ Day (Patrice Lumumba): January 17
• Labour Day: May 1
• Liberation Day: May 17
• Independence Day: June 30
• Parents’ Day: August 1
• Christmas Day: December 25

Expats, Visas & Work Permits

Visa/Work Permit required for Expats: Yes. To legally enter Democratic Republic of Congo, an expatriate must apply for an entry visa, usually for a short period, which allows them to work there. Once in DRC, both the expatriate and their employer must apply for a work permit, with the employer typically initiating and sponsoring the application. A DR Congo EoR offers this service to help businesses manage their clients.

Leaves

• Annual Leave: Employees are entitled to at least one day of paid leave for each month of service, which translates to a minimum of 18 days per year. This can increase based on factors like seniority and job responsibilities.
• Sick Leave: Employees can take up to 6 months of sick leave. During this period, they receive two-thirds (66%) of their regular wages.
• Maternity Leave: Female employees are entitled to 14 weeks of fully paid maternity leave, typically divided into 8 weeks before childbirth and 6 weeks after.
• Paternity Leave: New fathers are entitled to 2 working days of paternity leave.
• Marriage Leave: Employees can take 2 working days for their own marriage and 2 working days for the marriage of their child.
• Other leaves:
  • Bereavement Leave: Employees are entitled to 4 working days for the death of a spouse, parent, or first-degree family member, and 2 working days for the death of a second-degree family member.
  • Study Leave: Some employers might offer paid or unpaid study leave for employees pursuing further education or professional development relevant to their work. This is typically not mandated by law but depends on individual company policy.

Statutory Deductions

Tax Brackets and Rates

In the Democratic Republic of Congo (DRC), personal income tax is calculated using a progressive tax system. Here are the current tax brackets and rates:

• 0 to 1,944,000 CDF: 3%
• 1,944,001 to 21,600,000 CDF: 15%
• 21,600,001 to 43,200,000 CDF: 30%
• Above 43,200,000 CDF: 40%

Additionally, there are specific rates for different types of income:

• Termination indemnities and allowances: 10%
• Casual employees: 15%

These rates ensure that higher incomes are taxed at higher rates, which is typical of progressive tax systems.

Employee Contribution

• Pension Branch: 5% of the employee’s gross salary.

Employer Contribution

• Occupational Risks: 1.5% of the employee’s gross salary.
• Pension Branch: 5% of the employee’s gross salary.
• Family Benefits: 6.5% of the employee’s gross salary.
• National Office for Professional Training (INPP):
  • 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 (ONEM): 0.2% of the employee’s gross salary.

Health Insurance

In the Democratic Republic of Congo (DRC), health insurance is not universally provided, but there are several options available:

• Public Health Insurance:
  • National Insurance Company (SONAS): This public sector insurance company offers health insurance plans. However, coverage and quality can vary significantly.
• Private Health Insurance:
  • Private Plans: Many expats and some local employees opt for private health insurance, which provides better coverage and access to higher-quality healthcare facilities. These plans often include provisions for medical evacuation in case of serious health issues.
  • Corporate Health Insurance: Employers in the formal sector are legally required to provide some level of health coverage for their employees.

Additional Compensation and Benefits

• Public Holidays: Employees are entitled to paid leave on all official national holidays.
• Social Security Contributions: Employers must contribute to the National Social Security Office (CNSS) for retirement pensions, family allowances, and occupational risk insurance.

Employers often offer additional benefits to attract and retain talent:

• Health and Wellness: Private health insurance, wellness programs, and gym memberships.
• Financial Benefits: Performance bonuses, profit sharing, meal vouchers, and low-interest loans.
• Family and Personal Benefits: Family health insurance, daycare assistance, flexible work arrangements, and educational assistance.

Termination/ Severance in DR Congo

Probation

• Duration: The probation period can range from 1 to 6 months, depending on the employee’s role and specialization.
• Termination During Probation: Either party can terminate the employment contract during the probation period without prior notice or severance pay. However, termination should not be based on discriminatory grounds.

Termination

• Grounds for Dismissal: Employers can dismiss employees for serious misconduct, economic reasons, or operational requirements. Fixed-term contracts automatically terminate at the end of the agreed period.
• Unlawful Termination: Employees can challenge unlawful termination through labor courts.

Notice Period

• Less than 6 months of service: One week’s notice.
• 6 months to 1 year of service: Two weeks’ notice.
• More than 1 year of service: One month’s notice.

Severance Pay

• Eligibility: Employees with fixed-term contracts of at least 6 months and those with indefinite contracts are entitled to severance pay if dismissed without just cause.
• Calculation: Severance pay is based on the employee’s last salary and length of service, with a maximum limit of 36 months’ salary.