DR Congo: A Guideline to Payroll and Employer of Record

Establish your presence globally with Neeyamo as we help you go beyond borders to manage your international payroll and hire new talent in the Democratic Republic of Congo.

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Overview

The Democratic Republic of Congo, about the size of Western Europe, is the largest country in Sub-Saharan Africa. DRC is endowed with exceptional natural resources, including minerals such as cobalt and copper, hydropower potential, significant arable land, immense biodiversity, and the world's second-largest rainforest.

Do your organization’s expansion plans require you to hire employees in Congo? Do you lack a physical entity in the country – a key requisite to hire local talent? Neeyamo assists organizations worldwide with onboarding and managing employees in Congo -processing payroll, managing local compliance requirements, benefits, and more.

Tools And Instances

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Global Payroll

Neeyamo’s global payroll solution covering 180+ countries

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Global Work

A tech-based EOR solution to manage your extended workforce

Facts And Stats

Capital

Kinshasa

Currency

Congolese Franc

Official Language

French

Fiscal Year

1 January - 31 December

Date Format

DD/MM/YYYY

Country Calling Code

+243

Other Languages

English, Kituba (Kikongo), Lingala, Swahili, and Tshiluba

Time Zone

Kinshasa (UTC +1), Lubumbashi (UTC +2)

Global Payroll

Overview

Handling payroll for a widespread workforce can pose a significant challenge for any organization, and the added complication of compliance can make things worse. If companies spend more time processing payroll, it directly impacts day-to-day operations and their overall productivity. 

Over the years, Neeyamo has observed these complexities and strived to provide a global payroll solution through a single technology platform - Neeyamo Payroll. 

Payroll Taxes

Payroll tax is the percentage amount retained from an employee's salary and paid to the government to invest in the general population's welfare. These are statutory in nature and are levied from both the employer and employee. Additional statutory contributions are made by employers towards aiding both short-term and long-term benefits for their employees.

Employee Taxes

Employees contribute 5% towards pension.

Employer Taxes

Employers have to make the following contributions:

  • Occupational risks - 1.5%
  • Pension - 5%
  • Family benefits - 6.5%
  • National Office for Professional Training:
    • 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.

Payroll Cycle

Overview

Undoubtedly, payroll is a critical process for any organization. The pay cycle in the Democratic Republic of Congo refers to the period for which an organization pays its employees, and this can vary depending on the pay frequency that the organization chooses to adopt.

Frequency

The payroll cycle is monthly or biweekly.

13th Month Cycle

There is no provision for the 13th month's pay. However, employees are given a Christmas bonus equivalent to one month's salary.

Global Work

Overview

An Employer of Record service provider helps you get rid of the hassle of handling the complexities that come with setting up a new employee in remote locations. They act as legal employer, facilitate salary payments, and handle everything from health insurance. payroll taxes and employee benefits to comply with local tax laws and regulations.

This ensures that the client company can focus on the employee’s everyday tasks safely in the knowledge that they have a cost-effective solution as they continue their global expansion.

HR Mandates and Practices

Minimum Wage

The minimum wage in DRC is set by law at 7,075 Congolese Francs per worker per day or 172,630 Congolese Francs per worker per month, based on 24.4 working days.

Overtime

The overtime law of the Democratic Republic of the Congo (DRC) is set out in the Labor Code (Code du travail). The Labor Code states that the normal working day is 8 hours and the normal working week is 45 hours. Overtime is defined as any work performed in excess of the normal working day or week. Overtime must be authorized by the employer in advance. The Labor Code also sets out the following rules for overtime pay: 

  1. Overtime pay must be at least 30% higher than the normal wage for the first 6 hours of overtime worked each day. 
  2. Overtime pay must be at least 60% higher than the normal wage for subsequent hours of overtime worked each day. 
  3. Overtime pay must be at least 100% higher than the normal wage for all overtime worked on a weekly rest day.

Data Retention Policy

There are no specific provisions on data retention for employees required.

Hiring and Onboarding Requirements

Hiring

  • Evaluate the company's vacancies requirements and write a detailed job description for each. Daily duties, required education, experience, and any qualifications should be covered. The goal is to create a job description to attract the right candidate.
  • Interview rounds
  • Establish Employment contract. Make sure your contract covers any terms required by national labor laws.
  • Onboard employees

Onboarding

Employment contract: The employment contract should outline the terms and conditions of employment, such as the employee's job title, salary, benefits, and probation period. 

Tax identification number (TIN): The TIN is a unique number that is used to identify taxpayers in the DRC. New employees must apply for a TIN from the General Directorate of Taxes (Direction Générale des Impôts, DGI). 

Social Security Number: The social security number is a unique number that is used to identify employees who are contributing to the National Social Security Institute (Institut National de Sécurité Sociale, INSS). New employees must apply for a social security number from the INSS.

Bank account: New employees will need to open a bank account in the DRC in order to receive their salary. 

Passport: New employees who are not citizens of the DRC will need to obtain a work permit from the Ministry of Labor, Employment, and Social Security (Ministère du Travail, de l'Emploi et de la Prévoyance Sociale, MTEPSS).

In addition to these documents, new employees may also be required to provide the following information:

  • Date of birth 
  • Place of birth 
  • Gender 
  • Marital status 
  • Number of children 
  • Educational qualifications
  • Work experience 
  • References

Probation

In the Republic of Congo, Labor law states that a probation period can be included in the employment contract and should be evidenced in writing. The probation for an employee with specialized skills cannot exceed one-six months. If the probation period exceeds the duration, it will be automatically reduced to the maximum period allowed.

Leave

Public Holiday

Democratic Republic of Congo has twelve days of public holiday. 

  • January 1: New Year’s Day 
  • January 4: Martyrs of Independence 
  • May 1: Labor Day 
  • May 20: Anniversary of the Popular Movement of the Revolution 
  • June 24: Anniversary of the new revolutionary Constitution: 

– From the day of the Fish 

– Zaire currency 

  • June 30: Independence Day 
  • August 1: Parents' Day 
  • October 14: Youth Day 
  • October 27: Anniversary of the change of the name of our Country 
  • November 17: Zairian Armed Forces Day 
  • November 24: Anniversary of the new regime 
  • December 25: Christmas Day

Annual Leave

The duration of annual leave has to be of at least one day for every month of effective service, for workers over the age of 18. It shall be at least one and a half days for workers under the age of 18. It shall be increased by one day per month every 5 years of seniority in the same employer or replaced employer. With seniority, one extra day per month worked. During the annual leave, the worker is entitled to cash benefits equal to that he/she was receiving before taking the leave. The in-kind payments the worker was receiving, according to the employment contract, shall be paid, whenever the work requires it, in cash, except for accommodation.

Sick Leave

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

Maternity Leave

Female employees who have worked for your company for at least six months are entitled to 14 weeks of maternity leave with partial pay. They may use leave before and after giving birth, though the maximum number of postnatal leave they can take is eight weeks.

Paternity Leave

Paternity leave in the Democratic Republic of the Congo includes 2 days of mandatory paid leave.

Other Leave

The worker is entitled to the following emergency leave:

  1. worker's marriage: 2 working days;
  2. delivery of the wife: 2 working days;
  3. death of the spouse, or a first-degree related relative: 4 working days
  4. marriage of a child: 1 working day;
  5. death of a relative or second-degree relative: 2 working days.

Workers' education leave: Members and union delegates, full or substitutes, called upon to participate in the courses or sessions provided for are entitled to workers' education leave of twelve days per year, not including deadlines for In this case, the organization responsible for the course or session must notify the Minister having jurisdiction. Workers' education leave is taken once or twice.

Termination

Overview

An employee may be dismissed if there are valid reasons for termination according to labor laws. These reasons may include committing wrongful or illegal acts while performing their duties, committing wrongful or illegal acts outside of the workplace related to their duties, and changes in business operations or staffing due to economic conditions.

Notice Period

  • During the probation period employee serves three days' notice.
  • During an open-end contract, the employee serves fourteen days' notice, which increases by seven for a full year of employment.
  • During Fixed-term contracts, the notice period of employees is based on the expiration of the term.

Severance

The worker is entitled to reinstatement if his or her fixed contract is terminated without cause. In the absence of this, the worker is entitled to damages determined by the Labor Court, which are calculated by taking into account the nature of the services provided, the worker's seniority in the company, his age, and the rights gained in any capacity whatsoever. 

The sum of these damages, however, cannot exceed 36 months of his last income. 

The duration of the termination notice to be given by the worker is equal to the Termination of an indefinite duration contract without notice or without notice having been fully observed entails the obligation for the responsible party to pay compensation to the other party in the amount of which corresponds to the remuneration and benefits of any kind. which the worker would have benefited from during the notice period which was not actually respected.

Visa

Types of Visas

There are two types of work visas:

  • A regular work permit – They are issued to foreigners with an employment contract with a company registered in DRC. These visas are valid for 1-2 years, depending on the contract.
  • a work-specific permit - They are issued to foreigners in a short-term contract, valid for one year, and non-renewable.

Visa Requirements

  • A valid passport with at least six months of validity
  • Four passport pictures
  • International Vaccination card
  • Proof of qualification, such as an academic degree
  • Certificate of service

Employee Background Checks

Legal and Background Checks

  • Criminal Records- Yes
  • Education Degree Verification- Yes
  • Employment Verification- Yes
  • Directorship Check in Congo- Yes

Last updated on April 30, 2023

If you have any queries or suggestions, reach out to us at irene.jones@neeyamo.com

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