Country Payroll Guide Republic of Congo

Key Facts

Capital

Brazzaville

Date format

dd/mm/yyyy

Currency

Central African CFA Franc

VAT

the standard rate is 18%

Contributions

Minimum Wage

Minimum Wage

The minimum wage in Republic of Congo is 43000 CFA francs per month.

Payroll

Payroll Cycle

Monthly

13th Salary

Not required by law.

Income Tax

Employee Income Tax (1)

Up to 464,000 CFA - 1%

Employee Income Tax (2)

464,000 - 1,000,000 CFA - 10%

Employee Income Tax (3)

1,000,000 - 3,000,000 CFA - 25%

Employee Income Tax (4)

Over 3,000,000 CFA - 40%

Working Hours

General Working Hours

40 hours per week, seven hours a day, six days a week.

Overtime

Overtime is paid at 113% of the employee’s regular wage. Employees are entitled to 24 hours off once they have worked seven consecutive days.

Leave

Paid Time Off

26 days per year, increasing to 31 days after five years of employment.

Public Holidays

Nine days.

Sick Days

Employers are not required to pay their employees for sick days.

Maternity Leave

15 weeks, with nine of these weeks to be taken after the birth.

Paternity Leave

No provisions in the law.

Parental Leave

No provisions in the law.

Termination

Termination Process

Termination of an employmee’s contract must be in writing and state the reason for dismissal. Employers must give a valid reason for terminating the employment.

Notice Period

The notice period for employees begins at seven days and increases through years of service.

Severance Pay

Severance pay for redundancy is six and a half weeks of salary for service up to five years and increases to 14 weeks of pay after 10 years of service or more.

Probation Period

Between one and six months.

Visa

Employment Visa

Foreign nationals are required to obtain a visa before arrival. Visa requirements can vary depending on the applicant’s nationality.