CNSS contributions DRC employers must pay amount to 18% of remuneration in 2026: 13% paid by the employer and 5% withheld from the salary. The rates are set by decree n° 18/041 of 24 November 2018: 6.5% for family benefits, 10% for pensions (5% employer, 5% employee) and 1.5% for occupational risks. The contribution base is total remuneration, with no ceiling, but never below the SMIG (the statutory minimum wage). Below are the rates by branch, the contribution base, a step-by-step calculation, a worked example for a small company, filing deadlines and late-payment surcharges.
CNSS contributions DRC: rates by branch in 2026
The Caisse nationale de sécurité sociale (CNSS, the national social security fund) has run the general scheme for employees since it was created by decree n° 18/027 of 14 July 2018, replacing the former INSS. The framework is law n° 16/009 of 15 July 2016 on the general social security scheme. The rates applicable in 2026 have not changed since the 2018 decree, as confirmed by PwC’s DRC tax summary reviewed in April 2026.
| Branch | Employer | Employee | Total |
|---|---|---|---|
| Pensions (old age, disability, death) | 5% | 5% | 10% |
| Family benefits | 6.5% | 0 | 6.5% |
| Occupational risks | 1.5% | 0 | 1.5% |
| Total | 13% | 5% | 18% |
A single occupational risk rate, which can be increased
Unlike neighbouring countries where the work-injury rate varies by sector, the DRC applies a single rate of 1.5%. The decree does, however, allow the CNSS to increase it, up to double, for an employer that fails to meet its legal prevention obligations. On a mining site or a construction project, compliance with health and safety rules therefore also has a contribution impact.
The same rates for assimilated workers and voluntary members
The decree extends these rates to certain categories close to employees: members and non-salaried managers of cooperatives, some executives without an employment contract, and voluntary insured persons. For these categories, the base may be an income set by the CNSS board and approved by the supervising minister.
The base for CNSS contributions in the DRC
Contributions are calculated on the employee’s entire remuneration, as defined in article 7, littera h, of the Labour Code (law n° 16/009, article 13). Base salary, bonuses, overtime, commissions and cash benefits are included. The Labour Code, however, excludes from remuneration:
- healthcare;
- housing allowance or housing in kind;
- statutory family allowances;
- amounts paid to facilitate the performance of the job, such as business travel expenses reimbursed on receipts.
No ceiling, but a floor: the SMIG
No ceiling limits the base: a salary of 10,000,000 CDF contributes on 10,000,000 CDF. However, article 8 of decree n° 18/041 forbids contributing on an amount below the SMIG. Since the January 2026 payroll, the SMIG for an ordinary labourer has been 21,500 CDF per day, or 559,000 CDF per month on 26 days: this is the minimum monthly base for a full-time employee. Payroll software in the DRC applies this floor automatically.
Calculating CNSS contributions step by step
- Contributable gross: add up all remuneration items for the month, then remove excluded items (statutory family allowances, housing, healthcare, job-related expenses).
- Conversion: if the salary is set in dollars, convert it into Congolese francs at the rate used for that month’s payroll.
- Floor: if the base is below the SMIG, use the SMIG.
- Employee share: 5% of the base, withheld from the salary.
- Employer share: 13% of the base (5% + 6.5% + 1.5%).
- Effect on the IPR: the 5% employee share is deducted from the base of the IPR (the payroll income tax withheld at source), as explained in our article on IPR tax rates in the DRC.
Worked example: a 12-employee company in Lubumbashi
Take, as an illustration, a 12-employee services company whose contributable payroll for the month is 14,000,000 CDF, excluding family allowances and housing. One of its employees earns 1,500,000 CDF of contributable gross pay.
| Line | Rate | Employee on 1,500,000 CDF | Company (14,000,000 CDF) |
|---|---|---|---|
| Pensions, employee share | 5% | 75,000 | 700,000 |
| Pensions, employer share | 5% | 75,000 | 700,000 |
| Family benefits | 6.5% | 97,500 | 910,000 |
| Occupational risks | 1.5% | 22,500 | 210,000 |
| Total paid to the CNSS | 18% | 270,000 | 2,520,000 |
Of the 2,520,000 CDF paid over, 700,000 CDF were withheld from salaries and 1,820,000 CDF are a company cost. For this employee, the employer CNSS cost is 195,000 CDF, and net pay before IPR falls by 75,000 CDF.
What is not part of CNSS contributions DRC
The CNSS is not the only levy on salaries. Three other lines apply, with their own rates and bodies:
- INPP (Institut national de préparation professionnelle, the national vocational training institute): an employer contribution based on headcount. Since January 2026, payroll software vendors apply 3.5% for 1 to 50 employees, 3% for 51 to 300, 2% above and 4% for state-owned companies.
- ONEM (Office national de l’emploi, the national employment office): 0.2% paid by the employer.
- IPR: tax withheld at source after deducting the employee CNSS share; for expatriates, the employer also bears the IERE (exceptional tax on expatriate remuneration).
In the example above, a 12-employee company therefore also pays 490,000 CDF of INPP and 28,000 CDF of ONEM. The full cycle is described in our guide to payroll management in the DRC.
Filing and paying CNSS contributions
Registration
Employers register with the CNSS within eight days of opening or taking over the business, or of the first hire. A company created through the one-stop shop uses the single form; others file a registration form. The registration number must appear on all correspondence with the fund.
Monthly filing and payment
- Filing and payment are due within fifteen days after the calendar month concerned.
- Employers with more than 25 workers must file on the CNSS e-filing platform; others may choose paper or electronic filing.
- Each return is accompanied by copies of the payslips.
Late payment and failure to file
Late payment triggers a surcharge of 0.5% of the contributions due per day of delay, from the twenty-first day of the following month. Without a return, the CNSS sets the amount due itself, based on the last return increased by 30%. An employer acting in good faith and prevented by force majeure may request a waiver. During an inspection, the fund may require the payroll ledger, proof of salary payments, the attendance list and the collective agreement.
Common mistakes with CNSS contributions DRC
- Keeping the 2018 transitional rates. The decree provided for 3.5% on each side for pensions until 1 January 2019: the rates in force are 5% and 5%.
- Contributing below the SMIG. A base below 559,000 CDF a month for a full-time employee breaches the legal floor.
- Including family allowances in the base. They are excluded from remuneration.
- Converting dollars at a different rate from the IPR. The two returns no longer reconcile.
- Mixing up CNSS, INPP and ONEM. Three bodies, three rates, three payments to track.
- Paying after the deadline. At 0.5% per day, ten days late costs 5% of the contributions.
Automating CNSS contributions
Base exclusions, the SMIG floor, currency conversion, INPP by headcount, the deadline on the 15th: each parameter is a source of discrepancies. Payroll software calculates CNSS contributions DRC on every payslip, keeps the exchange rate used and prepares the monthly return with the payslips. Discover Socium payroll software that calculates CNSS contributions DRC, explore the Socium payroll simulators or book a demo.
Frequently asked questions
What is the total rate of CNSS contributions DRC?
18% of remuneration: 13% for the employer and 5% for the employee, under decree n° 18/041, still in force in 2026.
Are CNSS contributions DRC capped?
No. They apply to total remuneration, with a floor equal to the SMIG.
When must CNSS contributions be filed?
Within fifteen days after the month concerned. After that, a 0.5% daily surcharge applies from the 21st of the following month.
Are INPP and ONEM part of CNSS contributions DRC?
No. They are separate employer contributions, paid to other bodies.
Key takeaways
- CNSS contributions DRC in 2026: pensions 5% + 5%, family benefits 6.5%, occupational risks 1.5%, i.e. 13% employer and 5% employee.
- Base: total remuneration, no ceiling, never below the SMIG.
- Filing and payment within fifteen days after the month; e-filing mandatory above 25 employees.
- Late payment: 0.5% per day from the 21st of the following month.
Sources: the CNSS contribution payment page, decree n° 18/041 of 24 November 2018 and the PwC Worldwide Tax Summaries page on the DRC.
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