Hiring staff in Mozambique: employer obligations
If you employ people in Mozambique, employment is governed by the Lei do Trabalho (Labour Law), with social-security contributions to INSS (4% employer + 3% employee). Put every employee on a written contract from day one, register as an employer, and withhold and remit employee taxes monthly.
Your obligations
- 1 Written employment contracts and statutory minimums under the Lei do Trabalho (Labour Law).
- 2 Register as an employer and contribute to INSS (4% employer + 3% employee).
- 3 Withhold and remit employee taxes to Autoridade Tributária (AT).
Frequently asked questions
What labour law applies in Mozambique?
Employment in Mozambique is governed by the Lei do Trabalho (Labour Law), with contributions to INSS (4% employer + 3% employee).
More on Mozambique
- Register a company — Mozambique
- Company tax — Mozambique
- VAT / sales tax — Mozambique
- Start a business — Mozambique
- Data protection — Mozambique
- Tax clearance — Mozambique
- Empowerment / B-BBEE — Mozambique
- Licences & permits — Mozambique
- Payroll & employee tax — Mozambique
- Importing & customs — Mozambique
- Annual returns — Mozambique
- Full Mozambique compliance guide
Hiring staff elsewhere in SADC
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Reviewed June 2026 from official sources. General information only — confirm with Autoridade Tributária (AT) or a registered professional.