Monetary Unit: Central African CFA franc
Population: (2022 est.) 5,956,000
Official languages: French
Republic of the Congo, country situated astride the Equator in west-central Africa. Officially known as the Republic of the Congo, the country is often called Congo (Brazzaville), with its capital added parenthetically, to distinguish it from neighboring Democratic Republic of the Congo, which is often referred to by its acronym, the DRC, or called Congo (Kinshasa).
The public holidays in the Republic of Congo are as follows;
- 1 Jan New Year’s Day
- 10 Apr Easter Monday
- 1 May Labour Day
- 18 May Ascension Day
- 29 May Whit Monday
- 10 Jun Reconciliation Day
- 15 Aug National Day
- 1 Nov All Saints’ Day
- 28 Nov Republic Day
- 25 Dec Christmas Day
Probation period cannot exceed 6 months
The duration of annual leave has to be of at least one day for every month of effective service, for worker over the age of 18. It shall be of at least one and a half day for workers under the age of 18. It shall be increased of one day per month every 5 years of seniority in the same employer or replaced employer.
Female employees should receive a minimum of 14 weeks of maternity leave at 67% of their normal wage after working six months for their company.
There is no statutory sick leave, but some employers grant some days of paid sick leave.
There is no statutory severance pay
Foreign nationals must apply for 15-day visas at a Congolese embassy or consulate before entering the Republic of Congo if their visas have expired, they wish to enter the country for the first time, or if their visas were revoked when they left. The foreigner may apply for a three-month visa during this 15-day window. You can get this visa from the department director of immigration in Pointe-Noire or the general director of immigration in Brazzaville.
An applicant must provide the following paperwork in order to get a three-month visa: receipt for the temporary work permit, a current passport, four identity photos, and an employer’s statement. To work lawfully in the Republic of Congo, a non-resident must also have a temporary work permit. The applicant must provide the following paperwork in order to get a temporary work permit: valid passport, two photos for identification, a copy of the entry visa, a job analysis, an information form.
For employees, a statement of employment or an acknowledgement of receiving an employment request must be included in the file for the permission application.
The notice term is equal to 14 working days starting on the day after notification, where the notice is given by the employer, unless the parties or the collective agreement specify a greater period. Per full year of continuous service, measured from day to day, this time is extended by seven working days. There is no statutory severance pay.
According to the legislation, these benefits are required. These consist of the probationary term, yearly leave, federal holidays, sick leave, maternity leave, overtime pay, notice period, and severance compensation. Social Security payouts are statutory benefits as well.
In every public or private establishment, even those directed to education or charity, the legal working time of employees and workers, of whichever sex, no matter the nature of the work, cannot exceed 45 hours per week and 9 hours per day.
Every hour considered overtime on the terms of the preceding articles, entitle the worker to the following compensation:
- 30% increase for the first 6 hours after the legal working time limit;
- 60% increase for subsequent hours;
- 100% increase for overtime work performed on weekly rest day.
Unless the parties or the collective agreement stipulate a longer period, the notice period is equal to 14 working days as from the day after the notification, where the notice is given by the employer. This period is increased by seven working days per full year of continuous service, counted from date to date.
The Personal Income Tax Rate in Congo is a tax that is levied on many forms of income, including wages, pensions, interest, and dividends. The top marginal tax rate for individuals is the benchmark we utilize. The personal income tax rate is a significant source of revenue for the Congolese government.
Employees in Congo must pay income taxes at rates ranging from 1% to 40%. A special tax of 7.5% as well as 4% of the employee’s gross pay must go toward pension contributions. Payroll taxes and social security contributions are also the responsibility of the employer.
The Social Security Rate is a tax on labor income in the Republic of the Congo that is levied against both employers and employees. The Republic of the Congo’s government relies heavily on the Social Security Rate since it provides funding for a number of social programs, such as welfare, health care, and other benefits. The Republic of the Congo’s Social Security Rate for Employees is 4%.
These are classified into 2 namely; Employment Expenses and Personal Deduction.
Employment Expenses are Grouped into; Social security contributions and a standard deduction of 20% of salary income after the above contribution.
For Personal Deductions: Payments for alimony may be deducted from taxable income. The interest on loans taken out to build or buy real estate where the owner reserves personal possession (the taxpayer’s principal residence) is deductible. The deduction is only allowed for the first six yearly repayments, up to a maximum of XAF 1 million annually.
Medical expenses incurred by the taxpayer and dependents are deductible up to 10% of net income and a maximum of XAF 200,000, with the exception of medical care costs, prosthetics, hospitalization, and pharmaceutical expenses. Mandatory and free annuities in arrears are also deductible from taxable income.
The Standard Congolese VAT Rate is 18%
The list below includes the WHT rates for various forms of payment. For non-residents, the tax is a
final charge, albeit a valid tax treaty may allow for a rate reduction.
- Dividends for Residents and Non-Residents are both 15%
- Interest is Nil for Residents and 0%/20% for Non-Residents
- Royalties is Nil for Residents and 20% for Non-Residents
- Technical Service Fees is Nil for Residents and 5.57%/20% for Non-Residents