Employer of Record (EOR) Services In DR Congo

Are you planning to expand your business into the Democratic Republic of Congo (DR Congo)?

Flexi Personnel provides Employer of Record (EOR) services in DR Congo, enabling businesses to hire employees legally and compliantly without establishing a local entity. Our team of experts manage compliant hiring, payroll processing, statutory taxes, and HR administration, ensuring full adherence to DR Congo labour laws and tax regulations.

We streamline workforce onboarding and payroll management while reducing compliance risk and administrative complexity. This allows you to focus on scaling your operations, growing your team, and executing your business strategy in the Congolese market.

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Interesting Economic Facts You Should Know About DRC

Being the second-largest country in Africa with an estimated population of 103.5 million, DRC offers a linguistic diversity being home to over 200 ethnic groups. Kinshasa the capital city is the second largest French-speaking city in the world. French is the formal language of communication. The official currency is the Congolese Franc (CDF) which is regulated by the central bank, Banque Centrale du Congo.
The country achieved GDP growth rate of 8.56%in 2023. The key economic sectors being mining and agriculture. DRC being a resource-rich country makes it an asset to investors who can achieve both profitability and lasting impact.

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Employment Contracts in Kenya

In DRC, it is mandatory that employment contracts to be executed in French writing, clearly stating the job title and description, the salary, work hours and duration of employment.

The probationary period is 3 months and may be extended if agreed upon by both parties.

During probation the employer can terminate the contract and the employee is not entitled to any severance pay or compensation.

However if its an unjustified termination without notice the employee is entitled to compensation for the notice period ( Payment equivalent to wages for the duration of the required notice )

Severance pay based on the length of the service.
Damages pay for wrongful dismissal.

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Employment Law and Dynamics in DRC

Leaves and Benefits

Annual Paid Leave (Vacation Leave)

In DRC, employees are entitled to a minimum of 15 working days with full pay after completing one year of service to the employer.

Sick Leave

Employees are entitled to sick leave with full pay for up to 30 days per year. If the sick leave exceeds 30 days the employer may reduce the pay but not below half of the regular salary for the duration of the illness.

Maternity Leave

Female employees are entitled to maternity leave; that is 14 weeks with full pay or a percentage of her wages depending on employer’s provision or insurance arrangements.

Paternity Leave

Male employees are entitled to a 3 days period of paid paternity leave after the birth of their child.

Marriage Leave

Employees are entitled to 5 days paid marriage leave when they get married, to celebrate their wedding.

Funeral Leave

Employees are entitled to funeral leave in the event of the death of a close family member. The leave duration depends on the relationship to the deceased.
3 days paid leave for the death of a spouse or child.
2 days paid leave for the death of a parent or a sibling.

Leave for Military Service or Jury Duty

Employees who are called for military service or jury duty are entitled to leave to fulfil their duties. The leave may be paid or not depending on the employer’s policies or specific agreements.

Special Leave

Employees may be entitled to other special leaves based on individual or collective agreements with the employer companies policies, or union agreements. This may include leave for personal use.

Termination Process

Incase of misconduct, performance issues, or incapacity the employer must conduct a hearing before termination.

The employee has the right to be given an opportunity to defend themselves in case of misconduct and the employer has the right to provide justifications for dismissal.

Final wages should be paid on the termination day and a certificate of employment issued.

Notice Period

The employer or employee must provide a notice period unless the termination is due to serious misconduct.

Less than 1 year of service-1 week notice
1 year – 5 years of service-1 month notice
More than 5 years-2 months notice

No notice is required if the termination is due to misconduct.
During probation period, either party can terminate without notice or severance.

Severance pay

Employees dismissed for serious misconduct are not entitled to severance pay.
Employees are to entitled severance pay in cases such as termination without just cause; dismissal due to redundancy or business closure.
Severance pay is calculated based on employee’s length of service.

Less than 5 years – 1 month ‘s salary
5 to 10 years of service – 2 month’s salary
More than 10 years of service – 3 month’s salary

Probation Period

Either party may terminate without cause or and without notice.
The probation period is 3 months.
The employee is not entitled to severance pay unless otherwise agreed.

In DRC employees’ salaries and wages are subjected to statutory deductions. This includes ;

Income Tax
Social Security Contributions ( INSS )
National Office for Employment ( ONEM )
Occupational Accident Insurance
Professional Tax on Remuneration (IPR)
Housing Tax
Other Deductions for Non-Resident
Expatriate Tax
Double Taxation Agreement ( DTA )

Income Tax

Progressive Tax Rates
Income tax is applied at progressive rates based on monthly income brackets.

Withholding Tax

Employers typically withhold income tax from salaries and remit it to the government.

National Institute of Social Security ( INSS )

Employers Contribution: 9% of the employee’s gross salary.
Employee Contribution: 5% of the gross salary.
These contributions fund social security benefits, such as pensions and family allowances.

National Office of Employment

Employers are required to contribute to ONEM, which covers unemployment insurance. The rate is typically 0.2% of the gross salary.

Professional Tax on Employment ( IPR )

This is a form of income tax specifically on salaries. The rates are determined based on the gross salary and follow the progressive income tax schedule.

Work Accident Insurance

Employers are responsible for this contribution, which varies depending on the risk level of the employers job (typically between 1.5%and 3% of the gross salary).

Housing Tax

A housing tax of 1% of the gross salary may be levied.
Other Deductions for Non-Residents

Expatriate Tax

In some cases, expats may be subject to additional taxes or fees, depending on their visa status and the length of stay.

Double Taxation Agreement ( DTA )

If the DRC has a DTA with the expat’s home country, it might affect the tax liabilities to avoid double taxation.

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