Expatries Network
Country profile

Local payroll and social security compliance in Congo-Brazzaville

The network covers Congo-Brazzaville within the Central Africa region. Payslips there are drawn up in XAF, and dealings with a local firm are conducted in French.

The business centres where the network is looking for a correspondent as a priority are Brazzaville, Pointe-Noire, Dolisie, Oyo.

The country lies outside the European Union and outside the European Economic Area: the A1 certificate has no standing there. Whether the employee remains in the scheme of origin then depends on the bilateral social security agreement, if any, concluded with the sending country; where no such agreement exists, dual affiliation must be expected and budgeted into the assignment.

Region
Central Africa
Payroll currency
XAF
Working languages
French
European status
Outside the European Union and the European Economic Area
Capital
Brazzaville
Dialling code
+242
Country code
CG / COG

Who may run payroll in Congo-Brazzaville

The answer to this question changes everything: it determines to whom you may entrust your payslips locally, and what you must ask for before signing. It has been verified country by country with the local authorities.

In Congo-Brazzaville, running payroll on behalf of third parties is reserved by law to no registered profession: any company may take it on. The absence of a legal barrier shifts the checking onto you, and that is why the network itself verifies the registration, the tax and social security standing and the insurance cover of every firm before listing it.

Consult the official register

What to check on the ground

Comme dans l'ensemble de la zone OHADA, la tenue de la paie pour le compte d'un tiers n'est pas une activité réservée : elle peut être exercée par tout prestataire régulièrement immatriculé au RCCM avec un objet social adéquat. Le titre d'expert-comptable, lui, suppose l'inscription au tableau de l'ONEC-Congo. Aucun agrément spécifique de « prestataire de paie » n'existe.

Payroll in Congo-Brazzaville in practice

Congo-Brazzaville belongs to the CEMAC zone and uses the CFA franc issued by the Bank of Central African States, pegged to the euro at a fixed rate. That currency stability sets the country clearly apart from its neighbour across the river, with which neither its institutions nor its acronyms should be confused.

French is the language of contracts, payslips and dealings with the administration. Company law derives from the OHADA uniform acts, and incorporation runs through a one-stop shop, the Congolese enterprise creation agency.

The most structurally significant payroll feature is the duality of social bodies. Alongside the long-established Caisse Nationale de Sécurité Sociale (CNSS) sits the Caisse d'Assurance Maladie Universelle (CAMU), which carries the health component. An employer that knows only the first is running an incomplete file. Payroll work for others is not reserved: any duly registered provider may carry it out, whereas the title of expert-comptable requires membership of the national institute of chartered accountants.

Employing staff in Congo-Brazzaville

Each employee is affiliated with both funds, once the employer itself is registered. Handling the CNSS while overlooking the CAMU exposes the employer to arrears covering the whole period: raise the question at the first hire rather than at the first inspection.

Incorporating a Congolese company goes through the one-stop shop, which delivers the commercial register entry, the statistical identifier and the unique identification number allocated by the tax administration. These references are requested together, and the choice of employing vehicle is settled at that point.

The classification adopted and the sector agreement covering the role appear in the written contract and then govern how the payslip is built. For a foreign employee, the employment authorisation is prepared before signature.

Personal income tax on wages is withheld by the employer and remitted to the tax and land administration on a calendar distinct from that of contributions. Check the payslip particulars, the medium on which it is delivered and how it is retained.

The final account, the service certificate and deregistration from both funds close the file when an employee leaves. Plan finally for how payroll archives will be returned at the end of an engagement, a point that is easier to settle at the outset than once the relationship has ended.

Congo-Brazzaville

The documents required of a partner in Congo-Brazzaville

The network asks 8 documents of any firm wishing to represent it in Congo-Brazzaville. The table gives, for each of them, the exact wording in use locally, the body that issues it and the period during which it remains admissible. These are the terms to use in an application to the local administration.

Of these 8 documents, 5 are required of every applicant and 7 have a limited period of validity, the shortest being 3 months. 1 of these documents exist only in Congo-Brazzaville and have no equivalent in the common core of the network.

Local wordingIssuing bodyValiditySource
Extrait du Registre du Commerce et du Crédit Mobilier (RCCM)Trade and Personal Property Credit Register extract

L'ACPCE a remplacé en 2017 l'ancien Centre des Formalités des Entreprises (CFE) : elle délivre en un seul dossier le RCCM, le numéro statistique et le NIU. Le délai réel de délivrance est de 7 à 21 jours, ce qui explique que certains candidats produisent d'abord un récépissé — le refuser.

Agence Congolaise pour la Création des Entreprises (ACPCE), guichet unique — greffe du tribunal de commerce3 months
Required
Official website
Numéro d'Identification Unique (NIU)Unique taxpayer identification number

Le NIU est l'identifiant fiscal congolais ; il est attribué dans le pack de création de l'ACPCE, en même temps que les numéros statistiques SCIET (entreprise) et SCIEN (établissement). Demander les trois.

Direction Générale des Impôts et des Domaines (DGID), délivré via l'ACPCENo expiry
Required
Official website
Attestation de situation fiscaleTax clearance certificate

C'est la pièce classiquement exigée dans les marchés publics congolais.

Direction Générale des Impôts et des Domaines (DGID), Ministère des Finances3 months
Required
No online service
Attestation de la Caisse Nationale de Sécurité Sociale (CNSS)Social security contributions clearance certificate

La CNSS congolaise gère retraite (PVID), risques professionnels et prestations familiales ; les déclarations sont mensuelles avant le 15 et la déclaration annuelle des salaires (DAS) est due au 31 mars. La CNSS a ouvert un service de télédéclaration (edeclaration.cnss.cg), mais elle ne publie pas la dénomination normalisée de son attestation de non-redevance.

Caisse Nationale de Sécurité Sociale du Congo (CNSS)3 months
Required
Official website
Attestation de la Caisse d'Assurance Maladie Universelle (CAMU)Universal health insurance fund clearance

Pièce spécifiquement congolaise : la CAMU est un organisme distinct de la CNSS, alimenté par un prélèvement sur les rémunérations dépassant 500 000 FCFA. Un cabinet de paie qui ignore la CAMU n'a pas la maîtrise du bulletin congolais : la demander sert autant de test de compétence que de justificatif.

Caisse d'Assurance Maladie Universelle (CAMU)3 months
Where applicable
No online service
Attestation d'assurance responsabilité civile professionnelleProfessional indemnity insurance certificate

Aucune obligation légale générale de RC professionnelle pour un cabinet comptable congolais. Le Congo relève du Code CIMA : la police doit être souscrite auprès d'une compagnie agréée localement, une police émise depuis l'étranger n'étant en principe pas admise pour un risque situé dans l'État membre.

Compagnie d'assurance agréée en zone CIMA12 months
Where applicable
Official website
Inscription au tableau de l'Ordre National des Experts Comptables du Congo (ONEC-Congo)Certificate of registration with the National Order of Accountants

L'ONEC-Congo est bien l'ordre de Brazzaville, à ne pas confondre avec l'ONEC/RDC de Kinshasa. Il exige de ses membres d'être à jour de cotisation. Le site ne publie pas les conditions d'inscription des sociétés d'expertise comptable : demander directement l'attestation d'inscription au tableau, datée de l'exercice en cours.

Ordre National des Experts Comptables du Congo (ONEC-Congo), Brazzaville12 months
Where applicable
Official website
Pièce d'identité du représentant légal, extrait de casier judiciaire et statuts enregistrésLegal representative's ID, criminal record extract and articles of association

L'ACPCE réclame déjà, à la création, deux à trois extraits de casier judiciaire et des copies certifiées des pièces d'identité des associés : le candidat dispose donc de ces pièces sans démarche nouvelle.

ACPCE — dossier de création3 months
Required
Official website

What sets Congo-Brazzaville apart

Dual social affiliation is the country's hallmark. Because health cover sits with a fund separate from the historic one, both the structure of the payslip and the payment deadlines change, and software configured for another CEMAC country will not do without adaptation.

The closeness of the acronyms to those of the Democratic Republic of the Congo is then a frequent source of error. Each country has its own social security fund and its own institute of chartered accountants, separate and with no bridge between them: a certificate issued in Kinshasa is worthless in Brazzaville.

Oil and port activity in Pointe-Noire finally concentrates a large share of skilled employment and of the foreign presence, with contractual practices and sector agreements of its own. A payroll provider based in Brazzaville is not necessarily equipped for those agreements, which is worth testing before an engagement rather than after.

Points to watch in Congo-Brazzaville

Ne pas confondre les deux Congo : l'ONEC de Brazzaville (oneccongo.org) et l'ONEC/RDC de Kinshasa (onecrdc.com) sont deux ordres distincts, et les deux pays ont chacun une CNSS. Le triptyque de création congolais est RCCM + SCIET/SCIEN + NIU, tous délivrés par l'ACPCE. Enfin, la double affiliation CNSS et CAMU est propre au Congo-Brazzaville : un partenaire qui ne cite que la CNSS traite un dossier de paie incomplet.

The network in Congo-Brazzaville

The network opens 3 partner slots in Congo-Brazzaville, not one more. No firm is listed there yet: all 3 slots therefore remain open to applications.

Listed firms in Congo-Brazzaville

No listed partner in Congo-Brazzaville has asked to appear in the public directory. The contact details of a firm are passed on to the client only when an assignment is awarded.

Filing an application does not amount to admission: every request is reviewed one by one. There is no minimum turnover requirement, and the partner selected invoices its fees directly.

You run payroll in Congo-Brazzaville

Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.

We ask a firm established in Brazzaville or Pointe-Noire to produce its commercial register extract, its unique identification number, its statement of tax position and its social certificates, from the CNSS and from the CAMU alike. Membership of the national institute of chartered accountants is not an entry condition for payroll work but remains the most legible indicator of a serious practice. We add to the assessment the legal representative's identity document and criminal record extract, together with professional indemnity cover.

Submit an application

You employ staff in Congo-Brazzaville

Describe your requirement. No firm is listed in Congo-Brazzaville yet: we review the request, then entrust it to a local firm that the network identifies and vets, or to the partner of a neighbouring country covering this territory. Your contact details are passed on to the selected firm alone.

Request a provider in Congo-Brazzaville

The other countries in the Central Africa region

Mobility is rarely arranged one country at a time. The neighbouring profiles follow the same outline.

The twenty leading countries of the network

These countries account for most of the requests received: each one has, in addition to its profile, six pages devoted to a single aspect of local payroll.

See the 120 countries of the network

Sources of this profile

The information gathered on this page comes from the registers, administrations and bodies listed below, consulted when the reference base was compiled. It is given for guidance and does not replace the advice of a professional established in Congo-Brazzaville.