Below are the key points an employer must keep in mind while seeking employees in Congo.
Employee Contract
Public and Provincial Holidays
Leave Information
Basic
In Congo, an employment contract can be oral or written. It is strongly advised to draft a written agreement. The written contract can be fixed or open-ended. A verbal contract will always be considered open-ended until evidence of it being specified in writing is presented.
Probation Period
The probationary period for employees in Congo not exceed 1 month for unskilled laborers or 6 months for other employees.
13th Month Pay
Not mandatory
Employee Benefits
- Maternity Leave
-
Social Security
-
Bonuses
-
Insurance
The minimum wage in Congo is set to 770,400 CDF per month.
Overtime pay in Congo is set to 30% over base pay for the first 6 hours and 60% for subsequent hours. For off-days and weekends, overtime pay is 100% over base pay.
Employer Payroll Cost:
| Type of Tax |
Rate |
| National insurance fund |
- 1.5% to branch of occupational risks.
- 5% to pension branch.
- 6.5% to family benefits branch.
|
|
National office for
professional training
|
- 3% for state-owned companies and private companies with up to 50 employees.
- 2% for private companies with 51 to 300 employees.
- 1% for private companies with over 300 employees.
|
|
National office of
employment
|
0.2% |
Employee Payroll Cost:
| Type of Tax |
Rate |
| Social Security |
5% |
Employee Income Tax
| Taxable Income (Congolese francs, CDF) |
Income Tax Rate (%) |
| 0 to 1,944,000 |
3% |
| 1,944,001 up to 21,600,000 |
15% |
| 21,600,001 up to 43,200,000 |
30% |
| Over 43,200,000 |
40% |
Employment in Congo can be terminated both by the employee and the employer. The employer can terminate the employment on substantial grounds. If the employment is terminated without any grounds, the employer must pay a severance to the employee.
If notice is provided by the employer, the minimum period is 14 days, and it increases by 7 days for each year of service.
If notice is given by the employee, the required notice period is equal to half of the period the employer should give in that situation.
Severance pay
The severance pay rate depends on the employment contract.
Non-Congolese employees must obtain a work visa to be employed in Congo. An individual traveling to Congo for employment can apply for a standard work permit, valid for up to two years. They can also apply for a work-specific visa that will allow them to work and reside in the country for one year.