Mozambique Employer of Record & Payroll

Mozambique EOR

Africa Deployments Mozambique 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 Mozambique 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 Mozambique.

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.

WHAT INCOME IS TAXABLE:

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 TYPE OF LEAVE IS ALLOWED:

  • Annual leave – 7 days, full pay for four months of continued service that can be used during the calendar year.
  • Public Holiday- 10 Public Holidays per annum as per leave law of Mozambique.
  • Maternity leave –  leave be at least 60 days of which a period of six weeks compulsory leave should be after childbirth.
  • Paternity leave – Immediately after delivery or miscarriage entitled to 1 working days leave from work.

CAN YOU GIVE FRINGE BENEFITS:

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:

  • National Social Security Fund (NSSF) – (Employer 4% & Employee 3%) – 15% of employees’ monthly monetary remuneration.

WHAT DOUBLE TAX TREATIES ARE IN PLACE:

  • Portugal
  • Italy
  • Mauritius
  • United Arab Emirates
  • Macao Special Administrative Region
  • South Africa
  • India
  • Vietnam
  • Botswana

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 Mozambique.

Contact Us