The National Institute of Professional Preparation (INPP) contribution rates for the Democratic Republic of Congo (DRC) have been updated effective 1 January 2026.

These employer-only, payroll-based contributions are mandatory and calculated on gross remuneration.

What are the new rates?

Private-sector employers

• Employers with more than 300 employees: increase from 1% to 2%
• Employers with 51 to 300 employees: increase from 2% to 3%
• Employers with 1 to 50 employees: increase from 3% to 3.5%

Public enterprises

• The INPP contribution rate increase from 3% to 4%

Take note: There is no tax file update required for this change.

Visit the INPP website 

What Needs to Be Done in Your Payroll?

To implement the revised limits:

1. Review your existing INPP company contribution method of calculation.

2. Update the contribution percentage to align with the new contribution rates.

3. Apply a general recalculation to update the values.

Need Assistance?

If you require help applying these changes, contact your Sage accredited Business Partner.