Severance pay DRC: notice and calculation in 2026

Severance pay DRC does not work as it does in Senegal or Ivory Coast: the Congolese Labour Code (Law n° 015/2002 of 16 October 2002, amended by Law n° 16/010 of 15 July 2016) sets no general scale for a dismissal indemnity separate from notice. What the employer owes in 2026 rests on three mechanisms: notice or pay in lieu of notice, damages where the termination has no valid reason (capped at 36 months’ pay) and, where applicable, an indemnity provided by the collective agreement or the contract. Here are the rules, the calculation and a worked example.

What severance pay DRC covers

In practice, Congolese companies use the term severance pay DRC for all the termination sums paid to an employee on a permanent contract (CDI, contrat à durée indéterminée). The Code organises them as follows:

• Pay in lieu of notice (indemnité compensatrice de préavis): if the employer does not let the employee work all or part of the notice, it pays the pay and benefits of every kind for the period not served (art. 63, para. 3).
• Damages for termination without a valid reason: the employee is first entitled to reinstatement; failing that, the labour court sets damages based on the nature of the work, length of service, age and acquired rights, up to 36 months of the last pay (art. 63).
• Contractual or collective-agreement indemnities: a company or sector collective agreement, or the contract, may provide a more favourable leaving allowance. Always check the text that applies in your company.
• The rest of the final settlement: current month’s pay, accrued untaken leave, bonuses due.

A permanent contract may only be terminated for a valid reason linked to the worker’s aptitude or conduct, or based on the operating needs of the business (art. 62, rewritten in 2016). The Code also lists prohibited reasons: union activity, a complaint against the employer, sex, marital status, pregnancy, religion, political opinion, HIV status and absence during maternity leave.

Notice, the core of severance pay DRC

Unless the contract or collective agreement sets a longer period, notice given by the employer may not be shorter than fourteen working days from the day after notification. This period increases by seven working days per full year of continuous service, counted from date to date (art. 64). Notice given by an employee who resigns is half the employer’s notice.

Notice by job category

Where there is no collective agreement, article 64 refers to a ministerial order. Order n° 12/CAB.MIN/TPS/117/2005 of 26 October 2005 distinguishes three groups, as presented by the specialist guides consulted:

During notice, the employee has one free day per week, on full pay, to look for a job (art. 65). They may stop working halfway through the notice the employer must give; the employer then still owes pay and family allowances for the remaining time (art. 66). If they prove they have found a new job, they may leave earlier, within a period agreed by both parties and no later than seven days after being hired, but they lose the pay for the rest of the notice (art. 67). Notice cannot be served during leave or while the contract is suspended (art. 68).

The calculation base

For severance pay DRC, pay in lieu of notice covers the pay and benefits of every kind for the period not worked. Commissions, bonuses, gratuities and profit-sharing are taken at their average over the previous twelve months (art. 66). Because notice is expressed in working days, the monthly salary must be converted into a daily rate: document the method used by your collective agreement or your payroll practice.

Severance pay DRC: a worked example

Illustration: a category 4 technician, dismissed for a valid reason linked to business operations after 6 years and 8 months of continuous service, with monthly pay of CDF 1,300,000 including bonuses. The employer releases her from working her notice. For this illustration, we assume 26 working days per month, i.e. CDF 50,000 per day.

The 8 months beyond the sixth year do not count: only a full year adds seven days. On top come pay for untaken leave, explained in our guide to leave management in the DRC, and any collective-agreement indemnity. If the court found the termination had no valid reason and reinstatement were impossible, damages could reach at most 36 × 1,300,000 = CDF 46,800,000. This example is an illustration: your figures depend on your agreement, the job category and the daily conversion method.

Severance pay DRC by reason for termination

Gross misconduct and its deadlines

Gross misconduct is misconduct that, under the rules of good faith, makes it impossible to require the other party to continue the contract. The employer must notify its decision in writing within fifteen working days of learning of the facts. For an investigation, it may suspend the employee within two working days, for fifteen days at most; this period counts as service (art. 72). Once the deadline has passed, the misconduct can no longer justify termination without notice.

Economic dismissal

Mass dismissals are prohibited unless an order provides otherwise. An employer cutting jobs must inform employee representatives in writing at least fifteen days in advance and follow an order based on qualifications, length of service and family responsibilities; service is increased by one year for a married worker and one year per dependent child. The dismissed employee keeps a re-hiring priority for one year, extended for a second year under conditions. The labour inspector checks the procedure, and an irregular economic dismissal is deemed unfair (art. 78).

Tax and payment of severance pay DRC

According to PwC’s DRC tax summary, reviewed on 21 April 2026, indemnities paid in connection with the termination of the contract are subject to the professional income tax (IPR, impôt professionnel sur les rémunérations) at a specific 10% rate, outside the progressive scale. Our article on IPR tax rates in the DRC explains the difference with tax on regular pay. Have your tax adviser confirm the treatment of damages awarded by a court.

Any sum still owed must be paid no later than two working days after service ends (art. 100). The end-of-service certificate, stating the nature and length of service and the social security registration number, is issued within the same period (art. 79). A receipt in full and final settlement does not mean the employee waives any rights (art. 77).

Common mistakes with severance pay DRC

• Importing a foreign scale (25%, 30%, 40% per year): the Congolese Code has none; only an agreement or the contract can create such an indemnity.
• Counting part-years for the notice increase: only full years, from date to date, add days.
• Using base salary only: bonuses and commissions are part of pay, at their twelve-month average.
• Serving notice during leave or a suspension: this is prohibited, except in the cases of article 60.
• Omitting the written reason: the employer’s letter must state the reason expressly (art. 61 ter).
• Paying late: two working days is very short when payroll is prepared on a spreadsheet.

Securing the final settlement for severance pay DRC

1. Check the reason, the job category and the applicable collective agreement.
2. Calculate exact service from date to date and the length of notice.
3. Rebuild the average of bonuses and commissions over the last twelve months.
4. Add untaken leave and agreement indemnities, then apply IPR.
5. Pay within two working days and hand over the end-of-service certificate.

This settlement draws on payroll history, often in two currencies (CDF and USD), and strict deadlines. Socium’s DRC payroll software calculates severance pay DRC from actual payroll totals, produces the final payslip and archives the documents. Our guide to payroll management in the DRC covers the monthly cycle, and the Socium payroll simulators help estimate an exit cost.

Frequently asked questions

Is there a statutory scale for severance pay DRC?

No, the Labour Code sets no general scale separate from notice. The statutory sums are notice or pay in lieu and, where there is no valid reason, damages set by the court. A collective agreement may add an indemnity.

How do you calculate severance pay DRC for an employee with 3 years of service?

For categories 1 to 5: 14 working days + 3 × 7 days = 35 working days of notice, unless the agreement or contract provides longer.

Is severance pay DRC due for gross misconduct?

No: gross misconduct, notified in writing within fifteen working days, allows immediate termination without notice.

What is the maximum for damages?

36 months of the last pay (art. 63), assessed by the labour court.

Key takeaways

• No standalone statutory scale: severance pay DRC rests first on notice.
• Minimum notice of 14 working days, plus 7 days per full year of service (categories 1 to 5).
• Termination without a valid reason: reinstatement or damages capped at 36 months.
• Payment and end-of-service certificate within two working days; 10% IPR on termination indemnities.

To automate your employee exits, book a Socium demo. Official texts: 2002 Labour Code (ILO database) and Law n° 16/010 of 15 July 2016.