Country Payroll Guide Angola

Key Facts

Capital

Luanda

Date format

dd/mm/yyyy

Currency

Angolan Kwanza (AOA)

VAT

the standard rate is 14%

Contributions

Minimum Wage

Minimum Wage

The minimum wage in Angola is 21454.10 AOA per month.

Payroll

Payroll Cycle

Monthly

13th Salary

A 13th and 14th salary is required and are each 50% of the employee’s regular monthly wages. The 13th salary is considered a vacation bonus and must be paid out before vacation is taken and the 14th salary is paid out before Christmas.

Income Tax

Employee Income Tax (1)

0 - 70,000 AOA - 0%

Employee Income Tax (2)

70,001 - 100,000 AOA - 10% + 3,000 AOA

Employee Income Tax (3)

100,001 - 150,000 AOA - 13% + 6,000 AOA

Employee Income Tax (4)

150,001 - 200,000 AOA - 16% + 12,500 AOA

Employee Income Tax (5)

200,001 - 300,000 AOA - 18% + 31,250 AOA

Employee Income Tax (6)

300,001 - 500,000 AOA - 19% + 49,250 AOA

Employee Income Tax (7)

500,001 - 1,000,000 AOA - 20% + 87,250 AOA

Employee Income Tax (8)

1,000,001 - 1,500,000 AOA - 21% + 187,250 AOA

Employee Income Tax (9)

1,500,001 - 2,000,000 AOA - 22% + 292,250 AOA

Employee Income Tax (10)

2,000,001 - 2,500,000 AOA - 23% + 402,250 AOA

Employee Income Tax (11)

2,500,001 - 5,000,000 AOA - 24% + 517,250 AOA

Employee Income Tax (12)

5,000,001 - 10,000,000 AOA - 24.5% + 1,117,250 AOA

Employee Income Tax (13)

10,000,001 AOA and above - 25% + 2,342,250 AOA

Working Hours

General Working Hours

44 hours per week.

Overtime

Hours worked during the mandated rest day are paid at the rate of 110% of the regular pay. Hours worked during the complimentary rest period are counted as overtime. Night work is paid at the rate of 125% of the regular pay. Overtime is paid at the rate of 150% of the regular pay for the first 30 hours in a week and then at an additional 175% after that.

Leave

Paid Time Off

Employees are entitled to 22 days of paid leave after the completion of one year of employment.

Public Holidays

12 days.

Sick Days

Employees of large or medium-size businesses receive full pay for the first two months of illness and 50% for three to twelve months. Employees of small businesses receive 50% pay for 90 days.

Maternity Leave

Maternity leave is three months and can begin four weeks before the expected due date. For multiple births, maternity leave is extended to four months. For stillbirth, the leave is 45 days. Maternity leave pay is based on the average earnings of six months leading up to birth.

Paternity Leave

There are no provisions in the law regarding paternity leave.

Parental Leave

There are no provisions in the law regarding parental leave.

Termination

Termination Process

In cases where the employer claims to have just cause for dismissal, the employee has a right to a hearing. If a judge rules against employer, the employee has the right to be reinstated and paid all lost wages. In the event of a layoff of five or fewer people, the employer must provide a reason in writing to the employee’s representative body, who has seven days to respond. The request then goes to the Ministry of Labor, which has 10 days to stop the layoff. Not responding is viewed as acceptance. In the event of a larger group layoff, the employer must notify workers’ representative body and the provincial offices of the Ministry of Labor to explain the reason for layoffs.

Notice Period

60 days for senior staff or middle management and 30 days for general workers.

Severance Pay

One month of pay for every year of seniority up to five years. After that, it’s 50% of monthly salary for each year.

Probation Period

Up to two months.

Visa

Employment Visa

Every expat who gets a work contract from a company registered in Angola must apply for a work visa. Work visas allow individuals to stay in the country for up to 12 months and can be extended twice with multiple entries. Visas are valid only for the professional activity outlined in the work contract, and types vary based on the activity mentioned.