In the Central African Republic, statutory annual leave may be carried over if not taken when due. There is no automatic “use-it-or-lose-it” forfeiture, and employers cannot delete accrued statutory leave by policy. Unused leave must be taken later or paid out on termination.
Back
Payroll and Benefits Guide Central African Republic
Last updated: Mar 03, 2026
Currency
Central African CFA franc (XAF)
Employer Taxes
31.00%
Payroll Frequency
Monthly
Employee Costs
3%
Capital
Bangui
Date Format
dd/mm/yyyy
Fiscal Year
1 January - 31 December
Contribution
| Employer Payroll Contributions | |
| 12% | Family allowances |
| 3% | Occupational risks |
| 4% | Old‑age pension, disability & death |
| 2% | Vocational training (ACFPE fund) |
| 10% | Social Development Contribution (CDS) |
| 31% | Total Employer Costs |
| Employee Payroll Contributions | |
| 3% | Old‑age pension, disability & death |
| 0% | Family allowances |
| 0% | Training, occupational risks, CDS |
| 3% | Total Employee Costs |
Income tax
Annual taxable income tax rates (based on 2025 brackets):
-
0 %: XAF 0 – 378,000
-
8 %: XAF 378,001 – 1,680,000
-
15 %: XAF 1,680,001 – 3,360,000
-
28 %: XAF 3,360,001 – 5,040,000
-
40 %: Above XAF 5,040,000
Employer taxes
Highest
Lowest
Working Hours
General
The standard working week in the Central African Republic is set at 40 hours, typically spread over five 8-hour days. Legally, employees should not exceed 48 hours of work per week, even when overtime is factored in. Workers are entitled to at least 24 consecutive hours of rest each week, which is commonly taken on Sundays.
Overtime
- Maximum Ordinary Hours (Non-Agricultural): The standard work limit for non-agricultural establishments is 40 hours per week (typically 8 hours per day). Any work beyond this is considered overtime (heures supplémentaires).
- Maximum Ordinary Hours (Agricultural): The standard work limit for agricultural workers is 48 hours per week.
- Absolute Maximum Work Time: The law generally restricts total working hours, including overtime, to 48 hours per week (though some sources indicate this maximum is not explicitly capped by law).
- Annual Overtime Cap: Specific limits on annual overtime are not consistently detailed across formal sources, though overtime is subject to Ministerial Order and often consultation with the Permanent National Labour Council.
- Consent and Authorization: Overtime is generally considered voluntary and must be approved by the employer.
Mandatory Overtime Pay Rates
Overtime compensation is mandatory and is calculated as a minimum premium percentage of the employee’s regular hourly wage. The rates vary significantly by sector and time of work.
A. Overtime on Normal Working Days (Non-Agricultural)
| Hours Worked (Beyond 40/week) | Minimum Premium Rate (Supplement) | Total Pay Rate | Notes |
| $41^{\text{st}}$ to $48^{\text{th}}$ Hour | +20% of the regular hourly wage. | 120% | The initial hours of overtime are paid at the lowest premium. |
| Hours Beyond $48^{\text{th}}$ Hour | Varies, often +35% to +50% | 135% to 150% | Premiums increase for subsequent hours, or for work beyond the legal maximum working hours. |
B. Overtime on Normal Working Days (Agricultural)
| Hours Worked (Beyond 48/week) | Minimum Premium Rate (Supplement) | Total Pay Rate |
| $49^{\text{th}}$ to $56^{\text{th}}$ Hour | +20% of the regular hourly wage. | 120% |
| Hours Beyond $56^{\text{th}}$ Hour | +40% of the regular hourly wage. | 140% |
C. Night Work, Weekly Rest Days, and Holidays
The premiums are significantly higher for work performed at night or on days of rest.
| Day/Condition | Minimum Compensation Rate (Supplement) | Total Pay Rate | Notes |
| Night Work (22:00 to 05:00) | +50% of the regular hourly wage. | 150% | Applies to hours worked at night during normal weekdays. |
| Weekly Rest Day & Public Holidays | +50% to +60% of the regular hourly wage. | 150% to 160% | Mandatory minimum premium for work on a rest day or official holiday. |
| Night Work on Paid Public Holiday | +150% of the regular hourly wage. | 250% | The highest mandatory premium, applied to work performed at night on a paid public holiday. |
Payroll
Wages in the CAR are typically paid monthly and must be settled in the local currency, the Central African CFA franc (XAF).
13th Salary
There is no statutory requirement for employers in the Central African Republic to pay a 13th-month salary or year-end bonus. However, some employers may choose to provide such payments voluntarily or as part of contractual agreements or collective bargaining arrangements. These bonuses, if offered, are not standardized across industries.
Leave
Annual Leave (vacation)
An employee who has worked a full year is entitled to 30 working days of paid leave. This is a statutory minimum and can be extended through employer policy or collective agreements.
PTO carryover
Public Holidays
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 20 March 2026 | Friday | Eid al-Fitr | Standard holiday |
| 29 March 2026 | Sunday | Barthélémy Boganda Day | |
| 30 March 2026 | Monday | Barthélémy Boganda Day Holiday | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 14 May 2026 | Thursday | Ascension Day | Standard holiday |
| 25 May 2026 | Monday | Whit Monday | Standard holiday |
| 27 May 2026 | Wednesday | Eid al-Adha | Standard holiday |
| 30 June 2026 | Tuesday | National Prayer Day | Standard holiday |
| 13 August 2026 | Thursday | Independence Day | Standard holiday |
| 15 August 2026 | Saturday | Assumption Day | Standard holiday |
| 1 November 2026 | Sunday | All Saints’ Day | |
| 2 November 2026 | Monday | All Saints’ Day Holiday | Standard holiday |
| 1 December 2026 | Tuesday | National Day | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
Sick Days
While the exact number of paid sick days is not publicly specified, employees are entitled to time off for illness with compensation provided by the employer or the social security system.
Maternity Leave
Maternity leave in the Central African Republic is guaranteed by law and provides at least 14 weeks of paid leave to expecting mothers. The leave typically begins a few weeks before the expected due date and continues after childbirth
Paternity Leave
Fathers are entitled to around one week of paid paternity leave. While the law provides maternity and paternity protections, it does not currently mandate extended parental leave policies or shared leave arrangements. However, employers may choose to extend additional unpaid or partially paid time off to accommodate family needs.
Employer taxes
Highest
Lowest
Termination
Termination may occur for just cause—such as serious misconduct, economic redundancy, or incapacity—or through mutual agreement. Employers are required to provide written notice of dismissal, stating the reasons for termination, and must adhere to notice periods defined by law, contract, or collective agreements. If an employee is dismissed without just cause, they may be entitled to compensation or severance as determined by labor courts. Although the law does not mandate fixed severance pay amounts for all termination types, payments are typically owed in cases of redundancy or unlawful dismissal.
During the notice period, the employee may be granted paid time off to seek new employment. Probationary contracts may be terminated with minimal notice, but outside of probation, employers must follow a formal process that may include notifying the labor inspectorate, especially in cases of mass layoffs or unionized roles.
| Salary payment interval / date | Final payment on termination | Bank account payment requirement |
|---|---|---|
| Wages must be paid at “regular intervals” and for monthly-paid workers the pay period may not exceed 30 days, with payment made no later than 5 days after the month worked. | When employment ends, the employer must discharge all wages and entitlements. | Wages must be paid in legal tender (local currency) at the agreed place/time of work unless otherwise agreed. |
Notice Period
The length of the notice period is typically determined by the employee’s length of service and the terms of the contract or applicable collective agreement. While the Labor Code does not publicly specify universal notice durations, standard practice in line with regional norms suggests:
-
Shorter notice periods (around 1–2 weeks) for employees with less than a year of service
-
Longer notice periods (up to 1–3 months) for more senior or long-serving employees
Probation Period
The duration of the probationary period depends on the nature of the job but is usually between 1 and 6 months. If the employer wishes to dismiss the employee during probation, they can generally do so without justification and with minimal notice, unless otherwise stipulated in the contract.
Severance Pay
Severance pay in CAR is not universal, but it is legally enforceable when the termination is deemed unjustified or economically driven. Employers are encouraged to document the grounds for dismissal carefully and to comply with any contractual or statutory severance obligations to avoid legal liability.
Immigration
Foreign nationals seeking employment in the Central African Republic must obtain a valid work permit or residency visa before commencing work. Employers are responsible for verifying that all workers have the legal right to work in the country. While regional labor mobility exists within the Economic and Monetary Community of Central Africa (CEMAC), foreign nationals from outside the region must undergo immigration checks. The country adheres to international labor standards on forced labor and non-discrimination. However, due diligence, background checks, and compliance with local permit laws are essential steps in the hiring process for foreign nationals.
Minimum Wage
As of 2025, the national minimum wage in the Central African Republic is firmly set at 35,000 Central African CFA francs (XAF) per month, which equates to approximately $60 USD.
MINIMUM WAGE (PER MONTH)
Highest
Lowest
VAT
In the Central African Republic, the standard Value Added Tax (VAT) rate is 19%, which applies to most goods and services within the country. Businesses are required to register for VAT once their annual turnover exceeds a specified threshold set by the tax authorities. Once registered, companies must file monthly VAT returns, detailing the VAT collected on sales (output VAT) and the VAT paid on business purchases (input VAT). The net VAT amount, after deducting input VAT from output VAT, must be remitted by the 15th of the following month. This system ensures timely compliance and efficient tax collection across the formal economy.
Stay up to date on payroll & employment law changes
See how Papaya can help you automate your global payroll or EoR whilst staying 100% compliant with local labor laws
While Papaya has made efforts to ensure the accuracy and timeliness of the information provided here, Papaya does not offer any warranties or representations, whether express or implied, regarding its correctness. The information is subject to change without prior notice. Additionally, the content of this publication may be affected by changes in (tax or others) laws in various jurisdictions. None of the information in this publication should be construed as a commercial offer or solicitation, or as a recommendation or any specific transaction. It should not be considered as a substitute for engaging in a legal, tax, financial, investment, or accounting consultancy. Papaya is not responsible for any loss or damage incurred from the use of or reliance on the information provided herein.
All questions are answered by our in-house compliance department working in conjunction with our local in-country partner for this specific country
Public Holidays Calendar
Central African Republic
Download:
CSV
PDF
ICS
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 20 March 2026 | Friday | Eid al-Fitr | Standard holiday |
| 29 March 2026 | Sunday | Barthélémy Boganda Day | |
| 30 March 2026 | Monday | Barthélémy Boganda Day Holiday | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 14 May 2026 | Thursday | Ascension Day | Standard holiday |
| 25 May 2026 | Monday | Whit Monday | Standard holiday |
| 27 May 2026 | Wednesday | Eid al-Adha | Standard holiday |
| 30 June 2026 | Tuesday | National Prayer Day | Standard holiday |
| 13 August 2026 | Thursday | Independence Day | Standard holiday |
| 15 August 2026 | Saturday | Assumption Day | Standard holiday |
| 1 November 2026 | Sunday | All Saints’ Day | |
| 2 November 2026 | Monday | All Saints’ Day Holiday | Standard holiday |
| 1 December 2026 | Tuesday | National Day | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
Questions & Answers