Angola Employer of Record & Payroll
Africa Deployments Angola offers our clients Employer of Record (EOR) services covering all of the regions within. We offer full-time employment or fixed terms contracts based on your requirements in Angola for locals or expatriates. ADS will take care of the work permit under our umbrella and will issue local work contracts to your contractors. We will also advise our client’s on best Human Resource (HR) practices when setting up the employee’s locally in Angola.
ADS takes care of the local tax & PAYE remittances to the Revenue Services on a monthly basis ensuring that they are fully compliant with the law. We will also ensure that their salaries are paid on time monthly and issue them with their pay slips. In addition to our services, we can offer you the employee in Angola, Medical, Disability, Life, and Workmen’s Compensation Insurances. Angola , officially the Republic of Angola, is a country along the Gulf of Guinea and the Atlantic Ocean, in the subregion of West Africa.
What income is Taxable in Angola:
Any individual who spend more than 90 days, consecutive or not, in Angola in each fiscal year will be subject to local taxes in Angola. They maintain a permanent home in Angola. The tax years from effectively from 01 April to 31 March the following year. They may not be present for more than 122 days in the tax year and the two preceding tax years after that.
Any income earned in the form of cash, wages, salary, overtime, leave pay or payment in lieu of leave, commissions, gratuity, bonus, or any amount that has benefited the employee. All income will be taxed in accordance with the law and the final payroll issued monthly.
WHAT INCOME IS EXEMPT FROM TAXES IN Angola:
- Emoluments payable to employees of the East African Development Bank with effect from 01st July 1997
- Holiday Allowance
WHAT TYPE OF LEAVE IS ALLOWED in Angola:
- Annual leave – 7 days, full pay for four months of continued service that can be used during the calendar year. 15 Public Holidays per annum as per government gazette.
- Sick leave – Must complete the first month of continuous service to be entitled. Sick pay will then be paid out for sickness or injury (must be proven by a qualified medical practitioner) for the first month at full pay. If during the second month of sickness the employee has not returned to work then the employer is entitled to terminate the contract of employment.
- Maternity leave – Entitled to 6 working days leave from work on full pay hereafter referred to as Maternity leave of which 4 weeks shall follow childbirth or miscarriage.
- Paternity leave – Immediately after delivery or miscarriage entitled to 4 working days leave from work.
CAN YOU GIVE FRINGE BENEFITS in Angola:
Yes you can but keep in mind that Fringe Benefits will be subject to employee PAYE tax. Only benefits that cannot be converted to cash will not be subject to tax. If the employer covers some of the employees expenses i.e. mobile phone then it must be subject to PAYE tax and either the employer will cover this portion for the employee or the employee will bear the PAYE tax.
WHAT ARE THE EMPLOYER & EMPLOYEE CONTRIBUTIONS in Angola:
- Social Security Contribution-(Employer 8% & Employee 3%) – 15% of employees’ monthly monetary remuneration.
- Social Benefit is paid by the employer.
- Values of subscription in complementary social protection scheme
IS THERE GRATUITY PAYMENTS FOR TERMINATION in Angola:
An Employer and Employee can agree on severance pay. However it should be noted that the Bill seeks to legislate a fixed severance pay as of 1 month’s gross salary for each year of service. Dismissal will not be entitled to severance. Severance must be agreed by both parties and paid within 21 days of acceptance.
WHAT DOUBLE TAX TREATIES ARE IN PLACE:
Get in touch with one of our consultants should you have any further questions regarding our Employer of Record Solutions or only require a payroll solution in Angola.