Salaries, contributions and employment cost in Mozambique in 2026
Salaries, contributions, taxation, and top roles. Kernel data.
Employment cost in Mozambique in 2026
In Mozambique, employer cost is gross salary plus employer contributions, estimated at around 4% before ceilings. Net salary is gross pay less employee contributions and income tax, whose top bracket reaches 32%. Currency: Mozambican Metical (MZN).
Understanding a payslip in Mozambique
A payslip moves from gross salary to net pay by applying contributions, taxable income and income tax. Ceilings, benefits, dependants and sector rules can change the result.
- 1
Gross salary
Pay before mandatory deductions in MZN.
- 2
Employee contributions
Pension, health and other applicable deductions, including any contribution ceilings.
- 3
Taxable income
The base after locally permitted deductions and allowances.
- 4
Income tax
The amount calculated under current brackets, credits and local tax rules.
- 5
Net salary
Pay after employee contributions and income tax, excluding contract-specific benefits or deductions.
Essential guide
Employing in Mozambique
Labour Law No. 13/2023 has applied since 21 February 2024 and replaces the 2007 law. It reforms contracts, leave, remote work and termination. Costs use active tax and INSS data.
Decision brief
High confidenceRecent reform to reflect in templates. Check fixed term, remote work, leave, foreign-worker quotas and new termination rules.
Complete guide
Contracts and hiring+
The contract should be written where required and state role, pay, duration, location and working arrangements. Fixed term is regulated.
Working time+
Maximum ordinary time is 48 hours per week and 8 hours per day, subject to authorised arrangements.
Leave and absences+
Entitlement is 12 calendar days in the first year, then 30 days per year of service from the second year.
Termination+
Ground, process, notice and payments should follow the 2023 Law. Collective dismissals have their own requirements.
Payroll and obligations+
Reconcile employment income tax, INSS, benefits and lawful deductions under active rules.
International hiring+
Quotas, authorisations and notices for foreign workers should be handled before mobilisation.
Employment law, verified sources
Reviewed on 16/09/2026. Official sources take priority.
- Intergovernmental sourceECOLEX, Labour Law No. 13/2023
- Secondary sourceWTW, Mozambique new labour code comes into force
Implementing regulations and practice under the 2023 Law should be monitored.
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Income tax in Mozambique
| Bracket | Lower bound | Upper bound | Rate |
|---|---|---|---|
| 1 | 0 | 42,000 | 10.0% |
| 2 | 42,000 | 168,000 | 15.0% |
| 3 | 168,000 | 504,000 | 20.0% |
| 4 | 504,000 | 1,512,000 | 25.0% |
| 5 | 1,512,000 | and above | 32.0% |
FAQ
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