Before onboarding an individual, it is important to know about the employment laws, benefits, social security, deductions, and allowances in Congo (Brazzaville) by the employer.
Employee Contract
Public and Provincial Holidays
Leave Information
Basic
Employment contracts in Congo (Brazzaville) are typically written in French, the official language. Other languages such as Lingala and Kituba may also be used.
Probation Period
The probation period for newly hired employees is usually three months.
13th Month Pay
The 13th-month pay is not compulsory in Congo (Brazzaville).
Employee Benefits
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Allowances and Bonus: Employees may be entitled to various allowances and bonuses as per the employer's policies.
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Paid Leaves: Employees are entitled to paid leaves such as annual leave, sick leave, and maternity leave.
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Provision of Motor Vehicle: Motor vehicles may be provided as a benefit for certain positions.
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Food Allowances: Some employers may offer food allowances.
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Medical Treatments: Employers are generally required to provide medical insurance or cover medical expenses for their employees.
The salary is generally paid on a monthly basis and typically at the end of the work month.
As of 2018, the minimum wage in Congo (Brazzaville) was set at 90,000 CFA francs per month (approximately $154).
For overtime work, the compensation is as follows: a 30% increase for the first 6 hours after the legal working time limit; a 60% increase for subsequent hours; and a 100% increase for overtime work performed on weekly rest days.
Employer Payroll Cost:
| Item |
Rate |
| Industrial Injury Contributions |
2.25%
|
| Pension Contributions |
8.00%
|
| Family Allowance Contributions |
10.035%
|
| Unified Wage Tax |
7.50%
|
Employee Payroll Cost:
| Item |
Rate |
| Pension Contributions |
4%
|
Employee Income Tax
| brackets |
Rate |
| Personal Income Tax |
Progressive tax rates ranging from 3% to 40%
|
VAT
The standard VAT rate is 18%
In Congo (Brazzaville), both employers and employees can terminate the employment contract. If an employee has signed a fixed-term contract with the employer, the individual must provide a notice period. However, employers can terminate the employment contract due to redundancy reasons.
The notice period in Congo (Brazzaville) is typically 30 days for employees who have been in service for less than one year, 60 days for employees with one to three years of service, and 90 days for employees with three or more years of service.
Severance pay
When an employee is dismissed due to redundancy, they are entitled to severance pay. The severance pay is calculated based on the employee's length of service and salary. The general rule is one month's salary for each year of service. For example, an employee who has worked for five years would receive five months' salary as severance pay.
An individual is required to submit all personal documents along with the employment contract to obtain a work permit in Congo (Brazzaville). The work permit is typically issued for an initial period of two years and can be renewed.