DR Congo Payroll & Social Contributions

DR Congo Payroll & Social Contributions

Social security and payroll contributions

Employers and employees contribute to the national social security fund (INSS, formerly CNSS) plus training and employment-office levies, and employers withhold IPR via PAYE. This is an unverified 2025 draft pending accountant review.

• INSS social security — employer share — 13% percent (Loi n° 16/009 portant régime général de la sécurité sociale (https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes))
• INSS social security — employee share — 5% percent (withheld by the employer) (Loi n° 16/009 portant régime général de la sécurité sociale (https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes))
• Professional training levy (INPP) — companies with ≤50 employees — 3% percent (employer only) (Code Général des Impôts (RDC) (https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes))
• Professional training levy (INPP) — 51 to 300 employees — 2% percent (employer only) (Code Général des Impôts (RDC) (https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes))
• Professional training levy (INPP) — more than 300 employees — 1% percent (employer only) (Code Général des Impôts (RDC) (https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes))
• Employment office levy (ONEM) — 0.2% percent (employer only) (Code Général des Impôts (RDC) (https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes))
• Exceptional tax on expatriate remuneration (IER) — standard — 25% percent (employer-borne, on remuneration of expatriate employees from non-bordering countries) (Code des Impôts sur les Revenus (IER/IERE) (https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes))
• Exceptional tax on expatriate remuneration (IER) — mining companies — 10% percent (deductible for corporate tax) (Code Minier (RDC) (https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes))
• PAYE withholding (IPR on salaries) — Employer withholds progressive IPR monthly (capped at 30% of taxable salary) (Code des Impôts sur les Revenus (IPR) (https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/tax-administration))
• Contribution wage base / cap — Contributions are computed on gross salary; a contribution ceiling may be set by INSS regulation ((approx — confirm current cap)) (Loi n° 16/009 portant régime général de la sécurité sociale)
• Remittance deadline (payroll taxes and contributions) — By the 15th of the month following salary payment, via a single return (Code Général des Impôts (RDC) (https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes))