INPP DRC: employer levy, filing and training

The official website of INPP DRC (Institut national de préparation professionnelle, the national vocational training institute) is inpp.cd: it lists the training offer, the catalogue and the provincial offices where employers declare and pay their levy. The levy is paid entirely by the employer, monthly, on pay, at a rate that depends on headcount: one band for 1 to 50 workers, one for 51 to 300, one above 300, and a separate rate for public enterprises. Payroll software vendors report a rate increase from 1 January 2026, but we found no official text publishing it: we therefore quote no rate, and explain how to obtain the right one. Socium publishes HR and payroll software and has no connection with INPP. Up to date as of 5 November 2026.

At a glance

• Body: created by ordinance-law no. 206 of 29 June 1964, a public institution since decree no. 09/55 of 3 December 2009, and recognised by articles 11 to 17 of the Labour Code.
• Levy: paid by the employer alone, proportional to pay (article 15).
• Rate: set by inter-ministerial order, decreasing with headcount; 2026 rate to be confirmed by INPP.
• Recovery: the statement of sums due, certified by the ministry, allows seizure (article 16).
• In return: continuing training for staff, qualifying courses, tailored in-company training.

INPP DRC levy: the headcount bands

The latest order we were able to read is the inter-ministerial order of 14 February 2006 (no. 12/MTPS/123, no. 007/CAB/MIN/FINANCES/2006 and no. 001/CAB/MIN/BUD/2006), published in the Official Journal of 15 March 2006. It structures the levy as follows:

The principle is decreasing: the larger the headcount, the lower the rate for private companies. The rate applies to the whole payroll, not only to the part above a threshold.

Why we quote no rate for 2026

Article 15 of the Labour Code provides that the rate is set for each three-year period by joint order of the ministers of Labour, Finance and Budget, after consulting the Conseil national du travail (national labour council). In November 2026, the sources disagree:

• two payroll software vendors announced in early 2026 an increase in every band from 1 January 2026, referring to an inter-ministerial order without giving its number;
• the DRC tax summary of a major international firm, reviewed in April 2026, still shows the former scale;
• the DRC labour law directory still lists the 2006 order as in force, with no amending text.

Without having read the 2026 text, we cannot settle the question. Ask the INPP provincial office that covers you for the reference of the applicable order and a written confirmation of your band’s rate, then keep it in your payroll file.

Calculating the INPP DRC levy step by step

1. Headcount: count workers under an employment contract to place the company in its band.
2. Base: add up pay. The Code (article 15) refers to a monthly levy proportional to pay during the previous quarter; INPP will tell you which reference period it applies.
3. Rate: apply the confirmed rate for your band.
4. Cost: book the levy as an employer cost; nothing is deducted from pay.

As an illustration, take a 12-employee service SME in Lubumbashi: it falls in the 1 to 50 band. If it grows to 51 people, it moves band and its rate falls, so payroll software must track headcount month by month. The same SME also pays CNSS contributions in the DRC, the ONEM DRC contribution and the tax set out in IPR tax rates in the DRC.

Filing and paying the INPP DRC levy

Each month, the employer declares pay to the INPP provincial office or liaison office covering it, then pays the levy, in practice by transfer to the Institute’s account. As of 5 November 2026, the inpp.cd website has no online filing space: the process goes through INPP offices.

What to keep

• the filed return, with the month’s payroll and headcount;
• proof of payment;
• the payroll register, required by article 213 of the Code at each operating site;
• the written confirmation of your band’s rate.

Late payment and non-payment

Article 16 of the Labour Code makes the statement of sums owed to INPP, certified by the Minister of Labour or a delegate, enforceable: it allows the seizures provided by the Code of Civil Procedure. According to Congolese practitioners, an employer that fails to file also faces an assessment by INPP after formal notice. The exact monthly deadline and any surcharges do not appear in the texts we could consult: ask INPP to specify them together with the rate.

INPP DRC training

Article 8 of the Labour Code requires every public or private employer to provide training, development or vocational adaptation for its workers, and states that it may use INPP’s resources to do so. According to the Institute’s website, the offer includes:

• continuing vocational training, in short modules, for public and private employees, business owners and entrepreneurs;
• qualifying training, as courses, for jobless people, school leavers and people retraining;
• a catalogue of modules by province, with a schedule, to which companies enrol their staff;
• tailored training, delivered in the company if needed;
• two specialised entities: ESFORCA, a higher school for managers, and CFCTA, a vehicle training and inspection centre.

INPP reports 37 entities: 2 specialised entities, 12 provincial offices, 3 branches and 20 liaison offices. Tracking training per employee in the HR file helps prove the article 8 obligation during an inspection and prepare annual reviews.

INPP DRC official contacts

• Head office: 10, 6e Rue, Quartier industriel, Kinshasa-Limete; Monday to Friday, 8 am to 4 pm.
• Phone: +243 903 773 556; email: [email protected].
• Provincial offices: the list, with addresses and numbers, is on the site’s “INPP en province” page (Kinshasa, Lubumbashi, Kolwezi, Goma, Bukavu, Kisangani, Matadi, Boma, Mbuji-Mayi, Mbandaka, Kindu, Bandundu).

Warning: type the inpp.cd address yourself. Be wary of messages asking for urgent payment to a personal account or by mobile money, or announcing a new rate without an order reference: always check with INPP through its official channels.

Common mistakes with INPP DRC

• Applying a rate without a source. Keep the order reference and INPP’s confirmation.
• Missing a band change after a wave of hires or departures.
• Deducting the levy from pay. It is an employer cost.
• Mixing up INPP, ONEM and CNSS. Three bodies, three returns, three payments.
• Paying without using what you pay for. INPP’s catalogue can cover part of the training plan.
• Calculating on pay below the legal minimum. The DRC minimum wage (SMIG) applies to all pay.

Automating the INPP DRC levy

Monthly headcount, band, a rate you can set once INPP has confirmed it, the filing statement: payroll software in the DRC handles this with every payroll. Socium’s DRC payroll software calculates the INPP DRC levy alongside CNSS, ONEM and IPR, and tracks training in the employee file. For the legal framework, read our guides to the DRC labour code and severance pay in the DRC, or book a demo.

Frequently asked questions

What is the INPP DRC rate in 2026?

It depends on your headcount band. Payroll vendors report an increase from 1 January 2026, but we did not find the official text: have INPP confirm the rate in writing.

Who pays the INPP levy?

The employer alone, public or private. Nothing is deducted from pay.

What are the INPP DRC bands?

For private employers: 1 to 50 workers, 51 to 300, more than 300. Public enterprises have their own rate.

Where is the INPP levy filed?

With the INPP provincial or liaison office covering the company. The inpp.cd site offers no online filing as of 5 November 2026.

What is the official INPP DRC website?

inpp.cd. Socium has no connection with the Institute.

Which text sets the INPP rate?

A joint order of the ministers of Labour, Finance and Budget, issued for three years after consulting the national labour council (article 15 of the Labour Code).

What happens if the levy is not paid?

The certified statement of sums due allows INPP to carry out seizures (article 16).

Can employees attend INPP training?

Yes: short continuing-training modules, tailored in-company courses, and ESFORCA programmes for managers.

Key takeaways

• INPP DRC: an employer levy on pay, decreasing with headcount (1-50, 51-300, over 300), with a separate rate for public enterprises.
• 2026 rates: sources disagree, get written confirmation from INPP.
• Monthly filing and payment with INPP’s provincial offices.
• In return: the article 8 training duty and INPP’s training offer.

Sources: the 2002 Labour Code (articles 8 and 11 to 17), INPP’s history and training offer pages, and the PwC Worldwide Tax Summaries page on the DRC.