Democratic Republic of the Congo

Last Update by enessa, 09 Apr 2025

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Exchange Rate

19 Apr 2025

 

Cost of Living

Indicative value for a working adult in a city: Kinshasa

Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff

Living Requirement Indicative Amount (CDF)
McDonalds Set Meal 28,700
Monthly Train and Bus Tickets 43,000
3 Bedrooms Rental (City Center) 7,454,400
3 Bedrooms Rental (Outskirt) 2,379,700

Current Inflation Rate

12.49%

Wage

Minimum Wages

  • CDF 14,500 per day

Median Salary

Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.

Job Level Monthly Salary (CDF)
Entry-Level
Fresh Graduate
 214,000
Mid-Level
5 Years
 482,000
Experienced & Managerial Level
10 Years
 871,000
Specialized & Senior-Level
15 Years
 ≥ 871,000

Annual Salary Growth

12.49%

Statutory Contribution

Occupational Risk insurance covers work-related accidents and occupational diseases.
Employment Contributions (ONEM) supports employment-related programs and services.

Country Level

Type Employer Rates Employee Rates Notes
National insurance fund (INSS) 13% 5% All Staffs
Pension insurance 5% 5% All Staffs
Occupational Risk insurance 1.5% 0% All Staffs
Family Benefits 6.5% 0% Provides family allowances to eligible employees.
Professional Training Contributions (INPP) 1% - 3% 0% 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.
Employment Contributions (ONEM) 0.2% 0% All Staffs

Other Benefit

Other common employment benefits in Democratic Republic of the Congo include:

  • Christmas bonus equivalent to 1 month’s salary
  • Supplementary health insurance: around 100,000 CDF per month
  • Mobile allowance: around 100,000 CDF per month
  • Travel allowance: around 150,000 CDF per

Income Tax

Residents

  • An individual who has a real, effective, and permanent home available to them, or their domus, their family, their center of vital interests, or their center of business are situated in the DRC.
    Tax period: 1 Jan till 31 Dec
    Filing start date: 1 Jan of the following year
    Filing due date: 30th Apr of the following year

Country Level

Taxable Income Rate
Up to 1,944,000 3%
1,944,001 to 21,600,000 15%
21,600,001 to 43,200,000 30%
Above 43,200,001 40%

Non-residents

  • An individual who spends less than 183 days a year in the DRC, or
    Does not appear in the organization chart, or
    Does not have a business card with the local company name and a local address, or
    No signed lease contract with the local company in the DRC

Working Hours

Statutory

40 hours, maximum 45 hours
up to 8 hours a day, 5 days a week

Typical practice

40 hours per week
8am to 5pm, Monday - Friday

Overtime

Daily overtime working hours: 5 hours

  • First 6 hours of the week: receive 30% more than their regular hourly rate
  • Following 6 hours of the week: receive 60% more than their regular hourly rate
  • Rest day: receive double than their regular hourly rate

Employment Contract

Permanent

Contract Format

Written in French (the official language). Bilingual contracts (French and English) are common in international companies. The contract should be provided within 8 days of the start date. E-signatures are generally accepted.

Payroll Currency

CDF

Probation

1 - 6 months

Contract Period

No minimum duration

Termination

Refer to the employment contract signed.

  Voluntary Resignation Involuntary Termination Economic Layoff
Notice Period - Probation 3 working days 3 working days 3 working days
Notice Period - Regular At least 7 working days (half of what the employer would be required to give) At least 14 working days (increased by 7 working days for every full year of employment) At least 14 working days (increased by 7 working days for every full year of employment)
Severance Pay No severance pay unless specified in the employment contract. Severance pay may apply if the termination is without cause. Severance pay is typically calculated based on the length of service and the employee's salary.

Public Holiday

Public holidays that fall on non-working days, staff get time off in lieu.

Leave

Leave Type Entitlement Notes
Annual Leave Minimum of 12 working days after 1 year of service; increase with 1 day per month for every period of 5 years of service. Minimum 1 day of leave per full month of services for employees older than 18 years
Minimum 1.5 day of leave per full month of services for employees younger than 18 years
Maternity Leave Female employees are entitled to 14 consecutive weeks of paid maternity leave, 6 weeks prior to childbirth and 8 weeks following it. Employers cannot terminate an employee during maternity leave
To be eligible for paid maternity leave, an employee must have 6 months of continuous service or it will be considered as unpaid leave
Paternity Leave Entitled to 2 working days after the newborn has been delivered paternity leave is not compulsory by DR Congo leave laws however male employees who have become a newborn father are entitled to 2 working days leave
Sick Leave Entitled for up to 6 months of sick leave Employees will get paid 2/3 of their regular monthly salary during sick leave

Reference

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