DRC INPP Contribution Rate Changes Effective January 2026

Legislative summary of changes 

Increase in INPP rates for private-sector employers

• The interministerial order revises the tiered INPP contribution rates applicable to private employers, based on workforce size.
• Employers must apply higher employer-only contribution rates when calculating statutory payroll liabilities from January 2026.
• Changed values:
  • Private companies with more than 300 employees: from 1% to 2%.
  • Private companies with 51 to 300 employees: from 2% to 3%.
  • Private companies with 1 to 50 employees: from 3% to 3.5%.

Increase in INPP rate for public enterprises

• The statutory INPP contribution rate applicable to public enterprises has been increased.
• Public-sector employers face higher statutory employment costs from the 2026 payroll year.
• Changed value: from 3% to 4%, effective 1 January 2026.

Clarifications / legal context

• The INPP contribution remains payable exclusively by the employer.
• The contribution base continues to be gross remuneration, as defined under INPP regulations.
• The order adjusts existing rates; it does not introduce a new contribution or amend filing or payment procedures.

Additional information and resources 

• Click here to access the official publication
• Please refer to release note 25977 titled Calculation changes / INPP contribution rate changes for more information.

Should you have any questions regarding the DRC | INPP contribution rate changes, please feel free to visit our Support page for more ways to get in touch, or email us at support@payspace.com

The Deel Local Payroll Team