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Payroll software in DR Congo

Payroll software in DR Congo

PayrollMaster Africa is payroll software for Congolese employers. It calculates IPR income tax and CNSS contributions on every payslip, files monthly with the Direction Générale des Impôts, and pays staff in Congolese francs. Companies operating in DRC use it to manage a payroll stack that includes employer-only levies for occupational risk, family benefits and — for expatriate staff — the IERE exceptional tax.

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Compliance

What must a Congolese employer deduct from every payslip?

5 statutory items, collected by 2 different bodies. PayrollMaster calculates each one on the same payslip.

DRC employers pay monthly. Payroll must distinguish between resident and expatriate employees: the IERE exceptional tax applies only to expatriate remuneration and is paid entirely by the employer on top of the normal CNSS and IPR stack.

Choose a country to see its statutory payroll deductions

The statutory stack

What comes off a Congolese payslip

  • IPR Direction Générale des Impôts (DGI) Employee
  • CNSS Pension Caisse Nationale de Sécurité Sociale (CNSS) Both
  • CNSS Occupational Risk Caisse Nationale de Sécurité Sociale (CNSS) Employer
  • CNSS Family Benefits Caisse Nationale de Sécurité Sociale (CNSS) Employer
  • IERE Direction Générale des Impôts (DGI) Employer

5 statutory items in DR Congo. PayrollMaster calculates every one, files with the DGI, and pays staff in CDF.

Statutory payroll deductions in DR Congo, the body that administers each one, who pays it, and the current rate.
DeductionAuthorityPaid byRate
IPR Impôt Professionnel sur les RémunérationsDirection Générale des Impôts (DGI)EmployeeAnnual: 3% on the first CDF 1,944,000; 15% on 1,944,001–21,600,000; 30% on 21,600,001–43,200,000; 40% above CDF 43,200,000. Final IPR may not exceed 30% of taxable salary. Source · in force from 2026-01-01
CNSS Pension Caisse Nationale de Sécurité Sociale — PensionCaisse Nationale de Sécurité Sociale (CNSS)Employer + employee5% employee + 5% employer of gross salary Source · in force from 2026-01-01
CNSS Occupational Risk CNSS Occupational Risk contributionCaisse Nationale de Sécurité Sociale (CNSS)Employer1.5% of gross salary, employer-paid Source · in force from 2026-01-01
CNSS Family Benefits CNSS Family Benefits contributionCaisse Nationale de Sécurité Sociale (CNSS)Employer6.5% of gross salary, employer-paid Source · in force from 2026-01-01
IERE Impôt Exceptionnel sur les Rémunérations des ExpatriésDirection Générale des Impôts (DGI)Employer25% of the IPR base, employer-paid, for expatriate employees only Source · in force from 2026-01-01

Rates last reviewed 2026-07-14 against Direction Générale des Impôts and other official sources. Statutory rates change with every finance act — confirm current figures with a local practitioner before relying on them. PayrollMaster applies the current rates centrally, so your payroll run does not depend on this table being fresh.

Estimate take-home pay with the DR Congo salary calculator

What we solve

What PayrollMaster does for Congolese payroll teams

Compliance is table stakes. What makes Congolese teams switch is everything around it — the casual workers, the staff loans, the leave, and the questions that land on HR every payday.

What we have

Everything in the DR Congo payroll platform

Fifteen areas, one system, for DR Congo. Not a feature list bolted on — the platform a payroll team actually runs on.

Payroll

Run a pay cycle end to end, at any size.

  • Payroll engine

    A full pay run, calculated in one click.

  • Pay components

    Any earning, deduction or contribution, your way.

  • Payslips

    Payslips your way, delivered for you.

  • Approvals

    One inbox for every sign-off.

Compliance

Statutory rules, returns and reports that hold up to an audit.

  • Statutory compliance

    Statutory rules that update themselves.

    In DR Congo, PayrollMaster applies IPR, CNSS Pension, CNSS Occupational Risk, CNSS Family Benefits, IERE and produces the returns the DGI expects.

  • Reports & analytics

    The numbers your accountant asks for.

People

The whole employee record, leave and self-service.

  • Employee management

    The whole employee record, in one place.

  • Leave & holidays

    Leave balances that count themselves.

  • Employee self-service

    The questions stop reaching your inbox.

Flexible workforce

Casual and gig payroll, loans and advances.

  • Casual & gig payroll

    Casual and gig workers on the same platform.

    Congolese casual workers are paid against local minimum-wage floors, with sub-monthly PAYE handled correctly.

  • Loans & advances

    Staff loans that reconcile themselves.

Platform

Integrations, agencies, security and the things that scale.

  • Accounting integrations

    Payroll lands in the system you already run.

  • Multi-company & agencies

    Run payroll for every client from one account.

  • Security & access

    The most sensitive data you hold, treated that way.

  • Platform

    Localised, branded and built to grow into.

Pricing in DR Congo

What does payroll software cost in DR Congo?

PayrollMaster is priced per employee per month and billed in Congolese francs (CDF). There is no setup fee, and statutory filing with Direction Générale des Impôts is included rather than charged per submission.

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Questions

Payroll in DR Congo: common questions

Is PayrollMaster compliant with the DRC tax authority?

Yes. PayrollMaster calculates IPR using the DGI's annual progressive bands, applies the 30% effective-rate cap, deducts CNSS pension contributions before computing taxable income, and produces the monthly return the DGI expects.

How does PayrollMaster handle the IERE expatriate tax in DRC?

PayrollMaster flags each employee as resident or expatriate and applies the IERE only to expatriate payslips. The 25% charge is calculated on the IPR base and shown as an employer cost — it does not reduce the expatriate's net pay.

How much does payroll software cost in DRC?

PayrollMaster charges per employee per month, billed in Congolese francs, with no setup fee. Statutory filing is included in the price rather than charged per submission.

Can PayrollMaster pay DRC employees in Congolese francs?

Yes. PayrollMaster calculates net pay in Congolese francs and records each employee's payment method — bank transfer, mobile money, cash or cheque — then tracks the status of every payment on the run. Payslips are generated and emailed in bulk, and no run is final without an authorised approval.

Run Congolese payroll without the spreadsheet

Start free and run one real DR Congo month — the deductions, the payslips, and the filing that comes out of it. Compare it against whatever you use today before you switch anything.

14-day free trial. No credit card.