Powering Payroll, Compliance & Workforce Management in DRC

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DRC at a Glance

Whether you're hiring your first employee or expanding an existing team, understanding the local employment landscape is essential. From visa requirements and statutory benefits to payroll taxes and regulatory oversight, this section provides a practical overview of what employers need to know to stay compliant and operate effectively in 

DRC
Work Permits & Visas

The DRC offers two main work authorization types:

Standard Work Permit — valid 1–2 years for foreign employees on local contracts.

Work-Specific Visa — a 1-year, non-renewable visa for temporary assignments.Provincial offices may receive applications, but all approvals are centralized at national level (Ministry of Labour & DGM).

Payroll

• Payroll Frequency: Monthly.

• Income Components: Salary, bonuses, overtime, allowances, and certain benefits in kind.
• Deductions: Employee portion of INSS; IPR may be reduced by 2% per dependent (max 9).
• Employer Contributions: INSS, INPP, ONEM.
• Benefits-in-Kind:

  • Housing exempt ≤30% of salary
  • Transport capped at 4 taxi or bus trips/day
  • Legal family allowances (extra-legal amount taxable)

• Minimum Wage: CDF 7,075/day.

Employment Contracts

• Contracts may be fixed-term or open-ended.
• Probation: 1 month for unskilled work; up to 6 months for specialized roles.

• Notice Period: 14 working days + 7 days per full year of service.
• Working Hours: 45 hours/week.


• Overtime Rates:

  • +30% first 6 hours
  • +60% additional hours
  • +100% on designated rest day

• Termination:

  • Probation: 3 days’ notice with cause
  • Post-probation: valid reason + statutory notice
  • Serious misconduct allows summary dismissal

• Severance: Payable for open-ended contracts; based on salary & service length.
• Non-Compete: Allowed if included in contract.

Employee Benefits
  • INSS:
    • 1.5% employer (occupational risk)
    • 5% employer (pension)
    • 5% employee (pension)
    • 6.5% employer (family benefits)
  • INPP:
    • 3% (state-owned or ≤50 employees)
    • 2% (51–300 employees)
    • 1% (300+ employees)
  • ONEM: 0.2% employer
  • Annual Leave: 1 day/month; increases by 1 day/month every 5 years.
  • Sick Leave: Up to 6 months at 2/3 pay + family allowances.
  • Maternity Leave: 14 weeks (6 pre-birth + 8 post-birth) at 2/3 salary.
  • Public Holidays: 8 paid national holidays.

Tax Overview

• Taxable Income: IPR limited to 30% of taxable wages.
• Tax Year: 1 January – 31 December.
• Tax Method: Progressive (3–40%).
• Special Expat Tax: IERE applies to remuneration paid to expatriates.
• Tax Residency:
Individuals are residents if they:

  • Have a permanent home or center of interests in DRC, or
  • Spend >183 days/year in DRC

• Double Tax Treaties: Several treaties in force.

Personal Income Tax
Taxable Income (INR) Over Not Over Tax on Column 1 (INR) Tax on Excess (%)
Slab 1 0 400,000 0 0%
Slab 2 400,000 800,000 0 5%
Slab 3 800,000 1,200,000 20,000 10%
Slab 4 1,200,000 1,600,000 60,000 15%
Slab 5 1,600,000 2,000,000 120,000 20%
Slab 6 2,000,000 2,400,000 200,000 25%
Slab 7 2,400,000 300,000 30%

Full Country Guide

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DRC

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DRC

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DRC