Republic of Congo
Social Security
Social security contribution is levied on salary. It includes an employer and employer contribution.
- All elements of wages are considered as remuneration for work performed by the employee, including the benefit in kind valued at the taxable percentage, constitutes the basis of social security charges.
- Only do not constitute basis of social security elements considered as expenses reimbursement, commonly call professional fees.
Table below summarizes rates and contributors: Contributions to: Rate - Contributor Comments Employer Employee Family Allowance 10,035% Benefit in Kind Included, Basis capped at 7.2 Million XAF per year Work Related Accident 2,25% Benefit in Kind Included, Basis capped at 7.2 Million XAF per year
Pension 8% 4% Benefit in Kind Included, Basis capped at 14,4 Million XAF per year Total 20,29% 4,00%
Last Update: 27 of November 2023
