Employer of Record Rwanda — Hire Without a Local Entity

What is an Employer of Record in Rwanda?

An Employer of Record (EOR) is a third-party organisation that acts as the legal employer for your workforce in a country where your company has no registered entity. The EOR signs the employment contracts, handles all statutory registrations, remits payroll taxes and social security contributions, and takes on the legal obligations of an employer under local law — while you retain complete day-to-day management of the employee and their deliverables.

Two Max Group operates as your Employer of Record in Rwanda, employing your designated team members under Rwandan law from our registered entity. We manage contracts compliant with Labour Code Law No.66/2018 of 30/08/2018 · Rwanda Social Security Board (RSSB), calculate and remit PAYE to the Rwanda Revenue Authority, administer all statutory social security and pension obligations, and provide ongoing HR advisory support in-country.

What you retain: full control of the employee's work objectives, performance management, reporting lines, projects, and daily tasks. The employment relationship is transparent — your employee knows who they are working for. The EOR structure simply ensures the legal and statutory framework is handled correctly, eliminating the need to incorporate a local company before you can begin hiring.

Rwanda has become East Africa's fastest-rising business destination, consistently ranked among Africa's easiest countries to do business by the World Bank Doing Business Index. Kigali is a clean, orderly city with high-quality infrastructure and a rapidly growing professional class. The Rwanda Development Board (RDB) has streamlined company registration to as little as 6 hours, though this speed advantage is less relevant when EOR eliminates the need for registration entirely. The Rwanda Social Security Board (RSSB) administers both pension and health contributions, and the Rwanda Revenue Authority (RRA) manages income tax via a digital platform. English became Rwanda's official language in 2008, making it accessible to international employers from day one.

Rwanda Employment Law — What Employers Must Know in 2026

The principal employment legislation governing the Rwanda labour market is the Labour Code Law No.66/2018 of 30/08/2018 · Rwanda Social Security Board (RSSB). This framework mandates written employment contracts for all employees, establishes minimum entitlements for leave, notice, and termination, and sets out the requirements for statutory deductions. Non-compliance is not a minor administrative matter — the relevant revenue authorities and labour tribunals actively enforce obligations, and penalties accumulate quickly.

PAYE obligations apply from the first day of employment, with rates running 0% – 30% progressive. Contributions must be withheld from the employee's salary each payroll cycle and remitted to the relevant authority by statutory deadlines. Employer pension contributions of 5% of gross salary must be matched on top of the employee's own contribution of 3% of gross salary. These are not optional — they are statutory obligations with defined penalties for late or incorrect remittance. In addition, health insurance contributions apply at 0.5% of gross salary (employer) and 0.5% of gross salary (employee).

Leave entitlements under Rwandan law include a minimum of 18 working days per year (minimum) of paid annual leave per year, and 12 weeks (paid) of maternity leave. Notice periods of at least 15 days (under 1 year) / 30 days (1+ years) must be observed on both sides. Two Max Group's employment contracts are drafted to meet or exceed these minimums, and our payroll system tracks all entitlements automatically — ensuring year-end tax certificates and leave records are accurate and available on demand.