Payroll and Benefits Guide Democratic Republic of the Congo
Last updated: Mar 03, 2026
Contribution
|
Employer Payroll Contributions
|
|
| 1.50% | Occupational Risks (INSS) |
| 5.00% | Pension (INSS) |
| 6.50% | Family Benefits (INSS) |
| 1.00%-3.00% | National Office for Professional Training (INPP), the applied rate varies depending on the company size. |
| 0.20% | National Office of Employment (ONEM) |
| 16.20% | Total Employee Cost |
|
Employee Payroll Contributions
|
|
| 5.00% | Pension (INSS) |
| 5.00% |
Total Employee Cost
|
|
Employee Income Tax
|
Annual |
| 3.00% | 0 – 1,944,000 CDF |
| 15.00% | 1,944,001 – 21,600,000 CDF |
| 30.00% | 21,600,001 – 43,200,000 CDF |
| 40.00% | 43,200,001 and above CDF |
Employer taxes
Minimum Wage
General
The daily minimum wage in DRC is 14,500 CDF.
MINIMUM WAGE (PER MONTH)
Payroll
Payroll Frequency
Payroll Cycle
The payroll cycle is monthly.
13th Salary
There are no specific regulations mandating 13th or 14th salary payments.
Working Hours
General
Standard working hours are 9 hours per day or 45 hours a week inclusive of 1 hour lunch.
Employers are required to record working time and overtime.
Overtime
- Maximum Ordinary Hours: The legal standard work limit for non-agricultural sectors is generally 45 hours per week (some sources cite 48 hours per week). Overtime is any work performed beyond this legal duration.
- For agricultural workers, the limit is generally 48 hours per week.
- Daily Overtime Cap: Overtime work is strictly limited to a maximum of 2 hours per day.
- Absolute Maximum Work Time: Total working time, including overtime, generally cannot exceed 56 hours per week (or 48 hours for certain sectors).
- Annual Overtime Cap: Overtime is capped at a maximum of 200 hours per year (some sources cite 156 hours per year).
- Consent: Overtime must be compensated even if it was not previously authorized by the employer.
Mandatory Overtime Pay Rates
Overtime compensation is mandatory and is calculated as a tiered minimum premium percentage of the employee’s regular hourly wage.3 The most commonly cited formal rates are based on Ministerial Order 68/11:
| Day/Condition | Hours Worked (Beyond Legal Weekly Limit) | Minimum Premium Rate (Supplement) | Total Pay Rate |
| Normal Overtime (Tier 1) | First 6 hours of weekly overtime. | +30% of the regular hourly wage. | 130% |
| Normal Overtime (Tier 2) | Subsequent hours beyond the first 6 hours. | +60% of the regular hourly wage. | 160% |
| Weekly Rest Day (Sunday) or Public Holidays | All hours worked on rest day/holiday. | +100% of the regular hourly wage. | 200% |
| Night Overtime (10:00 PM to 6:00 AM) | Overtime worked during night hours. | +50% of the regular hourly wage. | 150% |
Note on Night Work: The +50% premium for night work often supersedes the daytime overtime premiums, or is applied for night work that is not considered overtime but falls between the night hours. The most protective interpretation is often applied.
Leave
Annual Leave (vacation)
- Employees who are 18 years or older are entitled to a minimum of 1 day of leave for every full month of service (12 days per year).
- Employees who are younger than 18 years are entitled to a minimum of 1.5 days of leave for every full month of service (18 days per year).
- For every 5-year period of service with the same employer or a substitute employer, the leave entitlement increases by 1 day per month.
The policy for carrying over unused vacation days is stipulated in the employment agreement. Unused vacation days may be forfeited in accordance with what is contractually agreed upon. The company can provide guidance on when the annual leave will expire and recommend that employees take their leave before this date. The cash out of unused vacation days is done only upon termination of employment.
PTO carryover
- Note:
Zapeo does not allow carry over of unlimited leave. Employees may only cumulate up to half of their statutory annual entitlement over two years, statutory is 12 days, so only 6 carry over.
Public Holidays
If a holiday falls on a Saturday, it will not be observed. However, if a holiday falls on a Sunday, the government may choose to observe it on the following Monday. Any such decision will be announced by the government a few days prior to the holiday.
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 4 January 2026 | Sunday | Martyrs of Independence Day | |
| 5 January 2026 | Monday | Martyrs of Independence Day (Observed) | Standard holiday |
| 16 January 2026 | Friday | Heroes’ Day (Laurent Kabila) | Standard holiday |
| 17 January 2026 | Saturday | Heroes’ Day (Patrice Lumumba) | Standard holiday |
| 6 April 2026 | Monday | Kimbangu Day | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 17 May 2026 | Sunday | Armed Forces Day | |
| 18 May 2026 | Monday | Armed Forces Day (Observed) | Standard holiday |
| 30 June 2026 | Tuesday | Independence Day | Standard holiday |
| 1 August 2026 | Saturday | Parents’ Day | Standard holiday |
| 2 August 2026 | Sunday | Congolese Genocide Day | |
| 3 August 2026 | Monday | Congolese Genocide Day (Observed) | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
Sick Days
Employees who have been with their company for a minimum of 6 months are eligible for up to 10 days of fully paid sick leave. If the sick leave extends beyond 10 days, their pay will gradually decrease every 10 days for a total duration of up to 30 days. In the event that the employee is unable to resume work after 30 days, their employment may be subject to temporary suspension. The sick leave is fully funded by the employer.
Maternity Leave
Employees who have been with their company for a minimum of 6 months and are pregnant are entitled to 14 weeks of partially paid maternity leave. This leave can be utilized both before and after childbirth, with a maximum of 8 weeks allowed for postnatal leave. During this period, employers are responsible for paying two-thirds of the employee’s salary.
Paternity Leave
Fathers are entitled to 2 days of paid leave following the birth.
Parental Leave
There is no additional parental leave granted under the law.
Other Leave
Additional special leave is not mandated in law, however, typically employers will give paid days off for life events, including Marriage or Bereavement Leave.
Employer taxes
Termination
Termination Process
Termination must be based on justifiable grounds, including serious misconduct, incompetence or underperformance, unjustified prolonged absence, reorganization, closure or downsizing.
Notice must be given in writing.
| Salary payment interval / date | Final payment on termination | Bank account payment requirement |
|---|---|---|
| Salary must be paid for work already performed; workers are entitled to their wages as soon as they’ve done the work. | When employment ends (for whatever reason: resignation, dismissal) the employer must prepare a “final salary statement” and pay all amounts due (salary earned, overtime, compensation for unused leave and benefits) within 2 working days after the service cessation. | Wages must be paid in cash, at the agreed place and time of work, unless otherwise provided. |
Notice Period
Notice by the employer must follow these timelines:
- Less than one year of service = 14 working days notice
- Above 1 year of service = 14 working days + 7 working days for each full year of continuous service
The minimum notice period might be longer for specialized or managerial roles.
If a worker resigns, they must give notice equal to half of the period that the employer would have had to give if they had initiated the termination.
Severance Pay
Employees in the DRC are entitled to severance if they are terminated for non-disciplinary reasons, provided they have six months of service. Payment is calculated according to the worker’s salary and length of time at the company.
Severance is not paid out when an employee resigns voluntarily.
Probation Period
The trial period must not exceed 1 month for general workers and a maximum of 6 months for specialized workers.
VAT
General
The standard rate of VAT in DRC is 16.00%.
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Public Holidays Calendar
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 4 January 2026 | Sunday | Martyrs of Independence Day | |
| 5 January 2026 | Monday | Martyrs of Independence Day (Observed) | Standard holiday |
| 16 January 2026 | Friday | Heroes’ Day (Laurent Kabila) | Standard holiday |
| 17 January 2026 | Saturday | Heroes’ Day (Patrice Lumumba) | Standard holiday |
| 6 April 2026 | Monday | Kimbangu Day | Standard holiday |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 17 May 2026 | Sunday | Armed Forces Day | |
| 18 May 2026 | Monday | Armed Forces Day (Observed) | Standard holiday |
| 30 June 2026 | Tuesday | Independence Day | Standard holiday |
| 1 August 2026 | Saturday | Parents’ Day | Standard holiday |
| 2 August 2026 | Sunday | Congolese Genocide Day | |
| 3 August 2026 | Monday | Congolese Genocide Day (Observed) | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
Questions & Answers