---
name: cg-payroll-social
description: "Source-cited draft: payroll & social contributions for Republic of 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/cg-payroll-social"
  jurisdiction: "CG"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Republic of Congo Payroll & Social Contributions

## Payroll, social security and salary taxes

- **Employee old-age pension (CNSS)** — 4% of gross salary percent  _(Code de Sécurité Sociale; CNSS regulations — https://taxsummaries.pwc.com/republic-of-congo/individual/other-taxes)_
- **Employer old-age / invalidity / death insurance (CNSS)** — 8% of gross salary, capped at XAF 14,400,000 annually percent  _(Code de Sécurité Sociale; CNSS regulations — https://taxsummaries.pwc.com/republic-of-congo/corporate/other-taxes)_
- **Employer family allowance contribution** — 10.035% of gross salary, capped at XAF 7,200,000 annually percent  _(Code de Sécurité Sociale; CNSS regulations — https://taxsummaries.pwc.com/republic-of-congo/corporate/other-taxes)_
- **Employer work-accident contribution** — 2.25% of gross salary, capped at XAF 7,200,000 annually percent  _(Code de Sécurité Sociale; CNSS regulations — https://taxsummaries.pwc.com/republic-of-congo/corporate/other-taxes)_
- **Single Tax on Remuneration (employer)** — 7.5% for resident employees; 6% for non-resident non-seafarers; 2.5% for oil companies percent  _(Code Général des Impôts (CGI) — Taxe Unique sur les Salaires — https://taxsummaries.pwc.com/republic-of-congo/corporate/other-taxes)_
- **Pension contribution wage ceiling** — Approximately XAF 14,400,000 per year (old-age/invalidity/death branch) XAF  _(Code de Sécurité Sociale; CNSS regulations — https://taxsummaries.pwc.com/republic-of-congo/corporate/other-taxes)_
- **Salary tax withholding (PAYE-equivalent)** — IRPP and the Single Tax on Remuneration are withheld monthly by the employer at source  _(Code Général des Impôts (CGI))_
- **Payroll tax / contribution remittance deadline** — By the 20th of the month following the payroll period (CNSS monthly/quarterly per employer size) ((approx — confirm))  _(Code Général des Impôts (CGI); CNSS regulations)_
- **Departmental (local) tax** — Flat XAF 2,000 per individual per year XAF  _(Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/individual/other-taxes)_

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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## 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 `cg-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cg-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.