Home Employer of record Employer of record in the Democratic Republic of the Congo
Employer of record in the Democratic Republic of the Congo
To employ staff in the DRC without your own company, we engage a vetted local partner as the locally registered legal employer in the DRC, with SLONEC Advisory Group as your single contracting party in the UK. We cover employment contracts, CNSS, the INPP and ONEM levies, IPR income tax withholding and work cards for foreign staff.
Services we coordinate in the DRC
Employer of record for mining, energy, logistics and NGO programmes, subject to security conditions; payroll and compliance, working alongside local partners who handle local-language and on-the-ground matters; market entry support.
Employer costs on payroll
- CNSS: employer 13% of pay (pensions 5%, family benefits 6.5%, occupational risks 1.5%) and employee 5%, with no ceiling (Decree No. 18/041 of 24 November 2018).
- INPP (vocational training): employer-only, from 1 January 2026: 3.5% for 1–50 employees, 3% for 51–300 and 2% for more than 300.
- ONEM (national employment office): employer-only 0.5% of monthly pay, declared by the 10th and paid within 15 days of the month’s end.
- IERE: a 25% employer tax on the gross pay of expatriate staff, an important cost to plan for.
- IPR: employee income tax withheld from pay on a progressive scale and paid to the DGI.
Foreign staff
Employers need a work card for each foreign employee (carte de travail pour étrangers), reviewed by the national commission for the employment of foreigners (CNEE). Ministerial Order No. 030 of 15 October 2025 caps foreign workers at a percentage of the national workforce that varies by sector (4% in banking, commerce, transport and services, for example). The minister can grant exceptions on the advice of the CNEE.
Who hires in the DRC
The DRC received about US$3.1 billion of foreign direct investment in 2024 (UNCTAD), driven by copper and cobalt. Western, Gulf and Chinese investors are active, and the United States and the DRC signed a Strategic Partnership Agreement on critical minerals on 4 December 2025. Security conditions vary by region, and UK government travel advice currently advises against all travel to several eastern provinces, including North Kivu, South Kivu and Ituri, so we check current official travel advice with you when planning roles and travel.
UK tax angle (general information, not advice)
GOV.UK still lists a 1978 double taxation agreement under the name “Zaire”. We are checking whether it is treated as in force, so this page does not rely on it. Tax treaties do not cover National Insurance, and the UK has no social security agreement with the DRC. If a UK employer sends one of its own employees to work there, UK Class 1 National Insurance may continue for the first 52 weeks if the conditions are met, and CNSS contributions may also be due. If the person is employed locally through the employer of record instead, UK Class 1 National Insurance does not normally continue, although they may be able to pay voluntary Class 3 contributions if they meet the conditions. UK income tax depends on residence under the Statutory Residence Test. Using an employer of record does not by itself prevent a permanent establishment. Ask us for a proposal and we will look at your facts.
Pricing. Our employer of record service in the Democratic Republic of the Congo is US$199 to US$399 per employee per month (excluding UK VAT or any local sales tax, where either applies), plus the employment costs, which are charged at cost. We confirm the fee for your team in a written proposal.
Invoicing and VAT. Employment costs (salary, employer social security, pension contributions and other agreed employment costs) are charged at cost. VAT, where it applies, is charged on the total of the employment costs and our service fee. Our fees for this service are set out in US dollars in your proposal and invoiced in US dollars, exclusive of VAT. Where UK VAT applies, the VAT amount is also shown in pounds sterling on our invoice, as UK VAT rules require. SLONEC Advisory Group has applied for VAT registration. Where VAT applies, it will be charged at the applicable rate on fees for work carried out on or after our VAT registration date, and our VAT number will be shown on our invoices.
Frequently asked questions
Can I hire in the DRC without a local company?
Yes, where we engage a vetted local partner as the locally registered legal employer, with SLONEC Advisory Group as your single contracting party.
What does an employer pay on top of salary?
CNSS (13%), the INPP levy by headcount, ONEM (0.5%) and, for expatriates, the 25% IERE.
Do foreign employees need a work card?
Yes, before they start work.
Is there a limit on foreign staff?
Yes, a ministerial order sets maximum percentages by company.
Do you work in French?
We work alongside local partners who handle local-language and on-the-ground matters, while SLONEC Advisory Group stays your single contracting party.
Is there a UK tax treaty with the DRC?
Not one we rely on. GOV.UK still lists a 1978 agreement under the name “Zaire”, and we are checking whether it is treated as in force.
How much does it cost?
Our service fee is US$199 to US$399 per employee per month. Salary, employer contributions and other agreed employment costs are charged at cost on top. UK VAT or any local sales tax is payable on top where either applies, and we confirm everything in a written proposal.