Country Payroll Guide Mozambique

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Key Facts

Capital
Maputo
Date format
dd/mm/yyyy
Currency
Mozambican metical (MZN)
VAT
the standard rate is 17%

Contributions

Employers

Social Security
Social Security - 4%
Total Employment Cost
Total Employment Cost - 4%

Employees

Social Security
Social Security - 3%
Total Employee Cost
Total Employee Cost - 3%

Minimum Wage

Minimum Wage
The minimum wage in Mozambique is 4390 MZN per month.

Payroll

Payroll Cycle
Monthly
13th Salary

Common but not mandatory.

Income Tax

Employee Income Tax (1)
Up to 42000 MZN - 10%
Employee Income Tax (2)
42000 - 168000 MZN - 15%
Employee Income Tax (3)
168000 - 504000 MZN - 20%
Employee Income Tax (4)
504000 - 1512000 MZN - 25%
Employee Income Tax (5)
Over 1512000 MZN - 32%

Working Hours

General Working Hours

48 hours per week.

Overtime

Overtime may not exceed 200 hours a year.

Leave

Paid Time Off
  • Employees who have worked one year will be entitled to one day of paid leave per month.
  • Second year of employment: two days of paid leave per month.
  • More than three years: 30 days of paid leave.
Public Holidays

10 days.

Sick Days

15 days per year.

Maternity Leave

60 days of paid maternity leave.

Paternity Leave

Fathers are entitled to one day of fully paid paternity leave.

Parental Leave

There are no statutory laws for parental leave.

Other Leave

Childcare leave: Employees can receive unpaid leave when their child is in hospital, however they can be reimbursed by social security.

Termination

Termination Process

Employees can be terminated under grounds set forth in the labor law and are entitled to at least 30 days’ notice prior to the dismissal.

Notice Period

Up to 30 days.

Severance Pay

Severance pay in Mozambique is calculated as follows:

  • One to seven times the national minimum wage: receive 30 days pay per year of service.
  • Eight-10 times the national minimum wage: receive 15 days pay per year of service.
  • 11-16 time the national minimum wage: receive 10 days pay per year of service.
  • More than 16 times the national minimum wage: receive three days pay per year of service.
Probation Period

Maximum of 180 days.

Visa

Employment Visa

The Work Visa is issued to foreign citizens traveling to Mozambique in order to be employed by others, with or without remuneration. The visa is issued for a single entry and residence for 30 days and may be extended up to 60 days.