Modification to Article 18 de la Loi n 004/2003 of 13 March 2003, which states that employers are expected to file the Annual Recapitulative return by the 15th of February and no longer the 15th January.

 Modifications to Article 48:

New Article 48.4 (New exempt income component):

Monetary bonuses accompanying official testimonials and other honors that are awarded to a salaried employee during his or her career.

 Modification to Article 84.4

After the deduction of the family expenses provided for in Article 89 of this Ordinance-Law, IRPP may not be less than less than 2,500.00 Congolese francs per month. This is an increase from 2000 to 2500 Congolese francs.

 Specific to State Employees.

Article 84 bis of Ordinance-Law no. 69/009 of 10 February 1969 relating to income tax is amended and supplemented as follows:

Without prejudice to the provisions of paragraph 1 of Article 84, permanent and non-permanent bonuses, food and other benefits paid to State employees and civil servants shall be subject to professional rate of 3%.

 Permanent and non-permanent bonuses, food and other benefits paid to members of political institutions and similar bodies, the list of which is determined by regulation, are taxed at the rate of 15%.

 Specific to Expats:

The exceptional tax on the remuneration of expatriate staff (IERE). Under no circumstances may this be lower than the guaranteed minimum wage in the country of origin of the recipient of the remuneration.

 We await promulgation to confirm these modifications.