YAV & ASSOCIATES

Cabinet d'Avocats | Law Firm  |  律师事务所

Labour Broker and Payroll Services in the DRC

Due to high demand from our clients, Yav & Associates in Lubumbashi, Democratic Republic of the Congo runs a programme named Y & A Management Services (Y&A). Y&A includes labour broking, payroll solutions and immigration assistance services. Labour broking is a recent form of outsourcing practiced in the DRC where companies contract labour brokers like to provide them with casual labour.


Y&A can be distinguished from recruitment agencies in that recruitment agencies are only responsible for sourcing candidates for employment. Labour brokers handle almost all aspects of the worker's employment (i.e., admin, HR, payroll, recruitment, transport, etc.).

The costs of complying with employment laws are high, as are the costs of the direct administration of employees. Companies save money by using the Y&A labour broking service as we have the infrastructure and experience to manage this compliance.


We have a pool of specialist employees who can be brought in, even on short notice, to circumvent the hiring process, which usually takes at least a month. We place both temporary and permanent employees. Placements are guaranteed for three months.


Y&A labour brokers offer a full outsourcing service, including payroll. They have a reputation for finding and placing suitable candidates and ensuring that payroll requirements are handled efficiently and accurately.

Personal Taxation in the DRC

Basis

There is no personal taxation system per se in the DRC. Instead, taxes are remitted to the authorities by the employer. As a consequence of a source-based tax system, residents and non-residents are taxable on employment income derived from the DRC. However, individuals engaged in a business are taxed under the rules governing companies (i.e., all income accruing in or derived from the DRC will be taxed).

Residence

An individual is considered a resident and is subject to taxation if he/she spends more than six months in the country.

Rates

DRC income tax rates progress between 3% and 40%. The overall tax shall not exceed, in any case, to 30% of the taxable income.

Payroll Tax in the DRC

Employers are required to submit monthly PAYE returns on behalf of their employees, before the 10th of the month following the month the salaries, or similar sums, have been paid or made available. Salaries tax rates are banded and range from 0% to 40%, with a maximum level of 30% of the taxable salary.

Social Security

An employee must contribute 3.5% of gross salary. The employer is required to contribute for staff in provinces other than Katanga province 5% of the salary paid or 9% for staff in Katanga province, to social security.

Articles

Do You Need a Work Permit in the DRC?

In the event of a short-term contract (i.e. less than six months), employees only need to apply for an ordinary three-month visa at the Congolese Embassy of their country of origin.


They will be required to complete a form provided by the Embassy with a formal invitation from a DRC resident (e.g. the client), together with a police record certificate not older than three months. However, if the expatriate should provide services for a period exceeding six months, the employer is required to apply for a work permit and a resident visa. The work permit and resident visa will be valid for two years.

Work Permit

The following documents need to be submitted when applying for a working permit:

  • Copy of Passport With Valid Visa (Valid for Six Months)
  • Four Passport Photos (Less Than Six Months Old)
  • Copy of Resume of the Employee
  • Copy of Degree or Relevant Diploma
  • Notarised Work Contract Between the Employer and Employee
  • Medical or Health Certificate
  • Copies of Evidence of Affiliation With Social Administration (Social Security and Training Institutions in the DRC)

There are also additional requirements as to when the applicant is a director (as opposed to a mere employee). In this case, the following documents are required:

  • Copy of the Articles of Association of the Company
  • Minutes of the General Meeting of the Shareholders

  • Organisation Chart of the Company

Establishment Visa

The requirements are as follows when an employee is applying for an establishment (resident) visa:

  • Copy of Work Permit
  • Copy of Passport With Valid Visa (Valid for Six Months)

  • Two Passport Photos (Less Than Six Months Old)

NOTE: When the expatriate employee has been hired abroad, there should be an amendment to the contract that is signed abroad (i.e., a local employment contract needs to be entered into).

Immigration Assistance Services in the DRC

Our firm is dedicated to the practice of immigration law. We handle many cases on behalf of clients from the DRC and around the world. We can assist you with:

  • Invitation Letters
  • Visas and Work Permits

  • Legal Advice
  • All Immigration Queries

When facing a legal situation regarding citizenship, legal residency in the DRC, removal, visas for business, study or work or other similar matters, let our lawyers assist you.


Complicated regulations and cultures can be almost impossible to navigate without a skilled legal representative who is knowledgeable of the process and can ensure that your case is correctly filed, professionally defended or fully expedited through the system.


When an individual needs to get their immigration matter resolved professionally, an immigration attorney from our team can provide the experienced legal counsel needed.


For businesses who need the help of foreign workers for a certain season or a specific skill, they need to seek a visa on behalf of those whom they need to employ. Admittedly, this is a complex process and there are some professions that allow for easier access into the country.


No matter the situation, we can help you with extensive documentation involved in this time-consuming matter.


We can help avoid the lengthy waiting times so you can promptly hire your needed individuals. Because we know the system, we can help you cut through red tape and get the outcome you want. Make sure you receive the experienced help you need. Contact us to discuss your legal options regarding your immigration matter.

Trainings & Seminars

In today's competitive environment, it is even more important to keep operating costs down and productivity levels high. Employee training is the most affordable and effective resource that any company can purchase. Smart companies are providing the training seminars that their employees need to be more productive in the workplace.

What Is an On-Site Company Training Seminar?

Our expert training instructors will move to your company site and present a one-, two- or three-day training seminar to your group of chosen employees on a given subject matter. Most of our instructors are published professionals and the most experienced in their field of study. They are also dynamic speakers and their presentations are geared toward engaging the audience so that a maximum transfer of knowledge is achieved.

We are currently offering the following trainings:

  • Report Writing Skills Training
  • Labour Law Training
  • Taxation Law
  • Family Law
  • Adoption Law

  • Intellectual Property Law
  • Mining Law
  • Environmental Law
  • Business and OHADA Law