---
name: cd-payroll-social
description: "Source-cited draft: payroll & social contributions for DR Congo (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cd-payroll-social"
  jurisdiction: "CD"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# DR Congo Payroll & Social Contributions

## DR Congo Payroll & Social Contributions

## Social security and payroll contributions

Employers and employees contribute to the national social security fund (INSS, formerly CNSS) plus training and employment-office levies, and employers withhold IPR via PAYE. This is an unverified 2025 draft pending accountant review.

- **INSS social security — employer share** — 13% percent  _(Loi n° 16/009 portant régime général de la sécurité sociale (https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes))_
- **INSS social security — employee share** — 5% percent (withheld by the employer)  _(Loi n° 16/009 portant régime général de la sécurité sociale (https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes))_
- **Professional training levy (INPP) — companies with ≤50 employees** — 3% percent (employer only)  _(Code Général des Impôts (RDC) (https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes))_
- **Professional training levy (INPP) — 51 to 300 employees** — 2% percent (employer only)  _(Code Général des Impôts (RDC) (https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes))_
- **Professional training levy (INPP) — more than 300 employees** — 1% percent (employer only)  _(Code Général des Impôts (RDC) (https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes))_
- **Employment office levy (ONEM)** — 0.2% percent (employer only)  _(Code Général des Impôts (RDC) (https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes))_
- **Exceptional tax on expatriate remuneration (IER) — standard** — 25% percent (employer-borne, on remuneration of expatriate employees from non-bordering countries)  _(Code des Impôts sur les Revenus (IER/IERE) (https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes))_
- **Exceptional tax on expatriate remuneration (IER) — mining companies** — 10% percent (deductible for corporate tax)  _(Code Minier (RDC) (https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes))_
- **PAYE withholding (IPR on salaries)** — Employer withholds progressive IPR monthly (capped at 30% of taxable salary)  _(Code des Impôts sur les Revenus (IPR) (https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/tax-administration))_
- **Contribution wage base / cap** — Contributions are computed on gross salary; a contribution ceiling may be set by INSS regulation ((approx — confirm current cap))  _(Loi n° 16/009 portant régime général de la sécurité sociale)_
- **Remittance deadline (payroll taxes and contributions)** — By the 15th of the month following salary payment, via a single return  _(Code Général des Impôts (RDC) (https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes))_

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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cd-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cd-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.