1,000,000 * 0.05 = 50,000 FC (Employee share). Note: The employer pays an additional 10% directly to INSS (not shown on the employee slip).
If your company is still handwriting pay slips, stop immediately. Invest in a payroll system or a certified accountant ( Expert Comptable ) to generate compliant Bulletins de Paie RDC . Need a ready-to-use template? Leave a comment below or contact a local Cabinet d’Expertise Comptable agréé par l’OEC (Ordre des Experts Comptables du Congo). bulletin de paie rdc
This guide breaks down every mandatory mention, the complex calculation method (including the controversial Bareme INSS ), and the legal penalties for non-compliance. The Congolese pay slip is governed by the Loi No. 015/2002 du 16 Octobre 2002 portant Code du Travail (Labor Code), specifically Articles 104 to 109, and the administrative decisions of the INSS (Institut National de Sécurité Sociale) . 1,000,000 * 0
This article is for informational purposes based on the 2002 Labor Code and 2024 fiscal updates. Always consult a local labor lawyer for specific disputes. Invest in a payroll system or a certified
In the Democratic Republic of Congo (DRC), the (pay slip) is much more than just a piece of paper or a PDF file. It is a legal obligation, a financial roadmap, and a binding contract between employer and employee.