Foreign nationals must obtain both a work permit and visa to legally work in Rwanda. Key permit categories include H1 (skilled in-demand), H2 (employer-sponsored skilled), H3 (journalist/media), H4 (semi-skilled/artisan), H5 (international organization staff), among others. Application requires a valid passport (with at least six months’ validity), job contract, academic and professional certifications, police clearance, recommendation letters, and employer business documentation. Applications can be submitted via the Irembo platform, with processing typically completed within one week. Permit validity ranges between six months to two years, depending on category.

• Payroll Frequency: Monthly, with employers withholding PAYE and social security contributions each pay cycle.Social Security Contributions (RSSB):
  • Pension: 6% (3% employer + 3% employee)
  • Occupational Hazards: 2% (employer only)
  • Medical Insurance: 15% (7.5% employer + 7.5% employee)
  • Maternity Leave Fund: 0.6% (0.3% each)
  • Community-Based Health Insurance (CBHI): 0.5% (employee only
• Employers must register all employees within eight days of hire. PAYE and RSSB contributions can be filed via a unified declaration, with payments made monthly and an annual reconciliation.

Employment agreements should be in writing and outline terms including probation, notice, termination, and benefits. Rwanda does not have a universal minimum wage; wages are typically established based on industry-specific agreements. Standard workweek is up to 45 hours; statutory overtime limits are enforced unless the contract specifies otherwise.

Employees are covered under Rwanda’s social security system, which includes pensions, medical insurance, maternity leave, occupational injury protection, and community health coverage. Additional voluntary benefits provided by employers may include private insurance, retirement savings plans, or wellness allowances.

‍

• Tax Year: Calendar year (January–December).
• Residency: Individuals residing in Rwanda are taxed on Rwanda-sourced income; non-residents are taxed only on income derived within Rwanda.
• PAYE: Employment income is taxed via PAYE and typically does not require annual filings. Other income sources, such as capital gains, may require further assessment.