Our guide to Payroll in Democratic Republic of the Congo

The Democratic Republic of the Congo offers significant long-term potential, supported by its vast natural resources and growing regional importance within Central Africa. Ongoing investment in infrastructure and gradual economic reforms are helping to improve the business environment, although operational complexity remains. With a large and youthful workforce, the country presents opportunities for organisations with a long-term approach to expansion and workforce management.

1. Introduction to Our guide to Payroll in Democratic Republic of the Congo

Doing Business in Democratic Republic of the Congo

Investing in Democratic Republic of the Congo(DRC)

The DRC maintains resilient economic growth driven primarily by copper and cobalt mining, despite global uncertainty and internal conflict. Mining exports continue to provide strong foreign-exchange earnings, supported by reforms under IMF and World Bank programs that target macroeconomic stability.

The country holds vast untapped mineral, hydroelectric, and agricultural potential, making it attractive for long-term investment; however, infrastructure weakness, governance challenges, and security instability (particularly in the east) pose major operational risks.

Basic Facts about the DRC

Capital: Kinshasa
Currency: Congolese Franc (CDF)
Population: ~100 million (2021 estimate)
GDP per capita: $669.6 (Coface)
Key sectors: Mining, hydroelectric potential, agriculture, forestry

Public Holidays (2026)

Confirmed national holidays include:

January 1: New Year’s Day
January 3–4: Martyrs of Independence Day (and observed dates)
January 16: Laurent Kabila Assassination Anniversary
January 17: Patrice Lumumba Assassination Anniversary
April 6: Kimbangu Memorial Day
May 1: Labor Day
May 17: Liberation Day (with substitute day)
June 30: Independence Day
August 1: Parents’ Day
December 25: Christmas

How to say?

Hello: Mbote (m-BO-teh)

Good Morning: Mbote na ntɔngɔ / Losako ya mbula (m-BO-teh na n-TON-go / lo-SA-ko ya m-BU-la)

Good Evening: Mbote na mpɔ (m-BO-teh na m-PO)

Do you speak English? Olobaka Lingelésa? (o-lo-BA-ka lin-ge-LE-sa)

Goodbye: Tokomonana / Kende malamu / Tikala malamu (to-ko-mo-NA-na / KEN-de ma-LA-mu)

Thank You: Matondo (ma-TON-do)

See You Later: Toko monana na tango mosusu / Toko monana sima

2. Setting Up a Business

Registrations & Establishing an Entity

Company formation follows OHADA (Organisation pour l’Harmonisation en Afrique du Droit des Affaires) business law, complemented by new 2026 regulations aimed at improving governance and foreign investment conditions. Recent reforms emphasize transparency, better administration, and clearer incorporation procedures.

Setting Up a Legal Structure

Foreign investors typically establish:

SARL (LLC under OHADA)
SA (Public Limited Company)
Branch or subsidiary offices

Banking

The banking sector is liquid and highly dollarized, experiencing currency stabilization supported by IMF/WB macroeconomic reforms. Despite liquidity improvements, foreign exchange market tensions persist, and infrastructure weaknesses affect banking efficiency.

3. Employment Practices

Working Week

The standard legal work week in the DRC is 45 hours, commonly Monday to Saturday.

Employment Law

Holiday Accrual

Paid annual leave:

1 day/month for employees over 18
1.5 days/month for employees under 18
+1 additional day per every 5 years of service
Industry practice often provides minimum 26 days annually.

Maternity / Paternal Leave

Provided under national labor code.

Sickness

Sick leave is recognized as service time and counted toward annual leave entitlement.

National Service

Not explicitly governed under employment law; military mobilization obligations may supersede employment arrangements when applicable.

Labor Law Reforms 2026

Key reforms include:

Foreign-worker quotas

6.5% (agriculture, extractive industries, construction, services)
4% (banking, real estate, trade, transport, ICT)
2% (general services)

Mandatory medical fitness certificates for hazardous work sectors; required at hiring.
Broader modernization under 2026 legal system reforms (corporate law, governance, compliance).

4. Taxation & Social Security

Tax & Social Security

Tax Rates (2026 Reform under Law No. 23/053)

Starting 1 January 2026, the DRC replaces previous schedular systems with:

Unified Personal Income Tax (IRPP)
Unified Corporate Income Tax (IS)

Personal Income Tax (IRPP)

Progressive brackets 3%–40% (unchanged) under the unified regime.
IRPP applies to both Congolese-source and foreign-source income for residents.
Tax rebates: 2% per dependent, capped at 9 dependents (no rebate on income above bracket 3).
New rounding rule: final tax expressed in multiples of 100 CDF.

Corporate Tax (IS)

Standard corporate income tax: 40%.

Withholding Tax

Dividends: 20% (10% mining sector)
Interests: 20% (0% mining sector)
Royalties: 14%

Expats

Exceptional expatriate tax (IERE): 25% (12.5% for mining companies’ first 10 years).

Social Security (INSS)

Employer: 13%
Employee: 5%
Based on gross salary, applied up to a salary ceiling.

Minimum Wage 2026 (SMIG)

From 1 January 2026, minimum wage is defined under Decree No. 25/22 (30 May 2025):

Basic Minimum Wage (Unskilled – Manœuvre ordinaire)

21,500 CDF per day

A full professional grid exists by category (skilled, semi-skilled, managers, etc.) with significantly higher minimums

5. Payroll Operations

Payroll

Payroll Requirements

Employers must:

Withhold IRPP under the unified tax system
Apply social security contributions (13% employer, 5% employee)
Respect minimum wage by job category
Apply new rounding and reporting obligations under Law 23/053

Reports

Monthly declarations for:

IRPP
Social security (INSS)

6. Hiring & Termination

Reporting (New Employees / Leavers)