Employer of Record in Democratic Republic of the Congo
General Information
- Currency: Congolese franc (CDF)
- Employer Taxes: 14.20%
- Payroll Frequency: Monthly
- Employee Costs: 5%
- Capital: Kinshasa
- Fiscal Year: 1 January – 31 December
Main Aspects of the Labour Code
Minimum Wage
General: As of the latest updates, the minimum wage in the DRC is set at approximately $1.50 per day for unskilled labor. However, this figure can vary depending on the sector and the region. For example, specific industries, such as mining or telecommunications, may have different minimum wage requirements reflecting the local economic conditions and the skills required.
Payroll
Payroll Cycle: The payroll cycle is monthly.
Working Hours
General: Standard working hours are 9 hours per day or 45 hours a week inclusive of 1 hour lunch.
Overtime: Overtime work is compensated at 130% of the regular salary, while work performed on weekends or public holidays is paid at 200% of the regular salary.
Leave
Annual Leave (Vacation):
Employees aged 18 and older are entitled to a minimum of 1 day of leave for each full month of service. Those under 18 receive a minimum of 1.5 days of leave for every full month worked. Additionally, for every 5 years of service with the same employer or a substitute employer, the leave entitlement increases by 1 day per month.
The policy regarding unused vacation days is outlined in the employment agreement. Unused days may be forfeited based on contractual terms. The company will provide guidance on the expiration of annual leave and recommends that employees utilize their leave before this date. Unused vacation days can only be cashed out upon termination of employment.
Public Holidays
If a holiday falls on a Saturday, it will not be observed. However, if it falls on a Sunday, the government may choose to observe it on the following Monday. This decision will be announced a few days before the holiday.
Public Holidays
| Date | Day | Holiday |
| 01 Jan 24 | Monday | New Year’s Day |
| 04 Jan 24 | Thursday | Martyrs’ Day |
| 16 Jan 24 | Tuesday | Heroes’ Day (Laurent Kabila) |
| 17 Jan 24 | Wednesday | Heroes’ Day(Patrice Lumumba) |
| 1 May 24 | Wednesday | Labour Day |
| 17 May 24 | Friday | Liberation Day |
| 30 Jun 24 | Sunday | Independence Day |
| 1 Aug 24 | Thursday | Parents’ Day |
| 25 Dec 24 | Wednesday | Christmas Day |
Sick Days
Employees who have been with the company for at least 6 months are eligible for up to 10 days of fully paid sick leave. If the sick leave extends beyond this period, their pay will gradually decrease every 10 days, up to a total of 30 days. If an employee is still unable to return to work after 30 days, their employment may be subject to temporary suspension. The sick leave is fully funded by the employer.
Maternity Leave
Employees who have been with the company for at least 6 months and are pregnant are entitled to 14 weeks of partially paid maternity leave. This leave can be taken both before and after childbirth, with a maximum of 8 weeks permitted for postnatal leave. During this time, employers are responsible for paying two-thirds of the employee’s salary.
Taxation
Employer Payroll Contributions
| 1.50% | INSS Occupational risks |
| 5.00% | INSS Pension |
| 6.50% | INSS Family Benefits |
| 1.00%-3.00% | National office for professional training (INPP) (Varies by company size) |
| 0.20% | National office of employment (ONEM) |
| 14.20% | Total Employee Cost |
Employer Payroll Contributions
| 5.00% | INSS Pension |
| 5.00% |
Total Employee Cost
|
Employee Income Tax
| 3.00% | 0 – 1,944,000 CDF Annually |
| 15.00% | 1,944,001 – 21,600,000 CDF Annually |
| 30.00% | 21,600,001 – 43,200,000 CDF Annually |
| 40.00% | 43,200,001 and above CDF Annually |
Employer of Record in Democratic Republic of the Congo with Brain Source International
Benefits of Partnering with Brain Source International
- Time and Cost Efficiency: Establishing a local entity can be time-consuming and costly. By using an EOR, companies can expedite their entry into the DRC and reduce overhead costs.
- Local Expertise: With a deep understanding of the DRC’s employment landscape, Brain Source International provides insights that can help businesses navigate local challenges effectively.
- Focus on Core Business: By outsourcing employment responsibilities, companies can concentrate on their core operations and strategic goals, driving growth and innovation.
- Scalability: Whether a company is looking to hire a few employees or scale up rapidly, Brain Source offers flexible solutions that can adapt to changing business needs.
For businesses looking to expand into the Democratic Republic of the Congo, partnering with Brain Source International as an Employer of Record can be a strategic advantage. By managing the complexities of employment and compliance, Brain Source allows companies to focus on what they do best while ensuring that they operate within the legal framework of the DRC. If you’re considering expanding your operations and need more specific details about the services offered by Brain Source International, don’t hesitate to reach out for more information.