Source-cited draft: payroll & social contributions for Republic of Congo (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Employee old-age pension (CNSS)
4% of gross salaryCode de Sécurité Sociale; CNSS regulations — https://taxsummaries.pwc.com/republic-of-congo/individual/other-taxes
Employer old-age / invalidity / death insurance (CNSS)
8% of gross salary, capped at XAF 14,400,000 annuallyCode de Sécurité Sociale; CNSS regulations — https://taxsummaries.pwc.com/republic-of-congo/corporate/other-taxes
Employer family allowance contribution
10.035% of gross salary, capped at XAF 7,200,000 annuallyCode de Sécurité Sociale; CNSS regulations — https://taxsummaries.pwc.com/republic-of-congo/corporate/other-taxes
Employer work-accident contribution
2.25% of gross salary, capped at XAF 7,200,000 annuallyCode de Sécurité Sociale; CNSS regulations — https://taxsummaries.pwc.com/republic-of-congo/corporate/other-taxes
Single Tax on Remuneration (employer)
7.5% for resident employees; 6% for non-resident non-seafarers; 2.5% for oil companiesCode Général des Impôts (CGI) — Taxe Unique sur les Salaires — https://taxsummaries.pwc.com/republic-of-congo/corporate/other-taxes
Pension contribution wage ceiling
Approximately XAF 14,400,000 per year (old-age/invalidity/death branch)Code de Sécurité Sociale; CNSS regulations — https://taxsummaries.pwc.com/republic-of-congo/corporate/other-taxes
Salary tax withholding (PAYE-equivalent)
IRPP and the Single Tax on Remuneration are withheld monthly by the employer at sourceCode Général des Impôts (CGI)
Payroll tax / contribution remittance deadline
By the 20th of the month following the payroll period (CNSS monthly/quarterly per employer size) ((approx — confirm))Code Général des Impôts (CGI); CNSS regulations
Departmental (local) tax
Flat XAF 2,000 per individual per yearCode Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/individual/other-taxes
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