What are payroll taxes in Congo?

Question

Accepted Answer

Income tax – Individuals 

Taxable income (XAF) Rate 

 	0 – 464 000 1% 
 	464 001 – 1 million 10% 
 	1 000 001 – 3 million 25% 
 	Over 3 million 40%

Social security

Employers generally are not required to make social security contributions for employees temporarily seconded to Congo that stay in the country for less than three months. Otherwise, the employer must pay social security contributions on employees’ total remuneration in cash and in kind to the National Social Security Office (CNSS). The rate of social security contributions is 20.29%, which includes a pension contribution of 8% of maximum gross salary, with a monthly limit of XAF1.2 million; a family allowance contribution of 10.04% of maximum gross salary, with a monthly limit of XAF600 000; and an industrial accident contribution of 2.25% of maximum gross salary, with a monthly limit of XAF600 000. Employee social security contributions are payable at 0.04% of maximum gross salary, with a monthly cap of XAF1.2 million and are withheld by the employer.