Republic of Congo | Finance Law 2025
The Ministry of Economy and Finance of the Republic of Congo has released Law No. 47-2024 of December 30, 2024, pertaining to the Finance Law of 2025.
Article 8 of the Finance Law for 2025 modifies paragraph 1 which concerns the distribution of the Unique Tax on Salaries (TUS) contribution of 7.5% between the Financial Authority and the CNSS as detailed below.
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Percentage of TUS payable to DGID
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Percentage of TUS Payable to CNSS
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State: 15%
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Guarantee and Support Impulse
Fund: (FIGA) : 27%
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National Housing Fund (FNH) :
5%
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National Fund for
Employability and Apprenticeship Support (FONEA) : 23%
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Congolese Employment Agency
(ACPE) : 10%
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Agency for the Development of
Small and Medium-sized Enterprises (ADPME) : 5%
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The Congolese Agency for
Business Creation (ACPCE) 5%,
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Denis SASSOU-NGUESSO
University ( Laboratories) : 5%
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National Agency for the
Social Integration and Reinsertion of Young People: 5%.
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Total Payable to State =
20%
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· Total Payable to CNSS =
80%
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Please note that this modification only affects reporting and does not change the contribution rate. All other Payroll regulations will remain in effect until further notice.
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