Mozambique Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN MOZAMBIQUE. 1. THE COMPLETE MANDATORY SET FOR AN ORDINARY PRIVATE-SECTOR EMPLOYEE IS ONE CONTRIBUTION: 7% of gross remuneration, 4% employer and 3% employee, uncapped, remitted monthly by the employer to the INSS. There is no separate national health-insurance contribution, no unemployment-insurance contribution, no state occupational-injury levy and no training levy in the Mozambican payroll system. 2. THE EMPLOYER SHARE IS UNUSUALLY LOW AND THE SPLIT IS NEARLY EVEN. 4% employer against 3% employee is the flattest split in this dataset. Do not assume the employer bears the larger share, which is the pattern nearly everywhere else in the region. 3. "CONTRIBUINTE" MEANS THE EMPLOYER. Mozambican INSS terminology divides the world into contribuintes (employers, who register and pay over) and beneficiários (workers, who are covered). English-language summaries that translate "contribuinte" as "contributor" and then read the 4% as a worker rate get the split backwards. The INSS states both sides explicitly on two separate pages, and they agree: 4% + 3% = 7%. 4. THERE IS NO CEILING. The 7% runs on the whole gross remuneration. Engines that port a ceiling from a neighbouring scheme will under-collect on senior salaries. 5. TCO AND TCP ARE THE SAME 7%, DIFFERENTLY BORNE. A trabalhador por conta de outrem (employed worker, TCO) has 3% deducted and the employer adds 4%. A trabalhador por conta própria (self-employed, TCP) is a contributor in their own right for the full amount. Do not model TCP as a separate rate. 6. OCCUPATIONAL INJURY IS INSURED COMMERCIALLY, NOT LEVIED. Mozambican labour law requires an employer to be insured against work accidents and occupational diseases; that is a commercial premium priced per risk by an insurer, not a statutory percentage of payroll and not a payment to the INSS. There is no Mozambican equivalent of Tanzania's WCF or South Africa's Compensation Fund, so there is no rate to serve. SUB-NATIONAL VARIATION: none. The contribution is national. The INSS operates through provincial and district delegations, but these are administrative offices, not rate jurisdictions — there is no provincial variation in rate or base and no municipal payroll levy. Do not model provinces as a rate dimension. WHAT WE DO NOT PUT A NUMBER ON: WORK-ACCIDENT INSURANCE — no branch and no null percentage, because it is an insurance premium rather than a contribution. COMPLEMENTARY AND OCCUPATIONAL PENSION SCHEMES — not statutory. Private and complementary retirement arrangements sit outside the compulsory system and carry no statutory rate. THE INSS CONTRIBUTORY MINIMUM — deliberately not stated as a figure. Mozambican minimum wages are set sector by sector by annual government decision, and the contributory base for a worker interacts with the applicable sectoral minimum wage. Because that produces many different floors rather than one national figure, and because the base-of-incidence article of the current regulation could not be opened (see below), no floor is served in this record. Do not infer that the base is unfloored. SOURCING CAVEATS, STATED PLAINLY — AND WHY THIS RECORD IS MARKED SECONDARY: - Both rates are quoted verbatim from the INSS's own published pages — the administering fund's own rate statements, cross-checking each other from the employer side and the worker side. That part is solid. - THE REGULATION ITSELF WAS NOT OPENED. Decreto n.º 51/2017, de 9 de Outubro (Regulamento da Segurança Social Obrigatória) is named because it is the current contribution regulation, but no copy of its text was reachable: the INSS's own Legislação page carried no document links at this record's date, and the Boletim da República print was not located. As a result the ARTICLE-LEVEL DETAIL OF THE CONTRIBUTORY BASE IS NOT SERVED — which pay components are inside and outside the base, whether and how remuneration in kind is valued, whether a floor tied to the minimum wage applies, and the exact payment deadline and default-interest rate are all stated at a general level or omitted rather than quoted. Contrast Angola in this dataset, where the equivalent decree was read in full and the base exclusions are quoted. - No amending decree published after Decreto n.º 51/2017 was located, but that is a negative finding rather than a confirmation that the 2017 regulation is unamended. Employee and employer shares are stated separately: the employee figure is what leaves the payslip, the employer figure is cost of employment and is not a deduction.

Get it programmatically

curl https://afriref.dev/v1/mz/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/mz/social-contributions/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/mz/social-contributions

Other Mozambique series: MIMO rate (Taxa de Juro de Política Monetária) · IVA standard rate · VAT registration threshold · Sectoral minimum wages (salários mínimos por sector) · Public holidays · CPI inflation (year-on-year) · IRPC standard rate · Withholding tax rates · Commercial legal interest rate (taxa de juro comercial) · IRPS progressive rate schedule

The same figure elsewhere: Namibia · Niger · Nigeria · Republic of the Congo · Rwanda · all 34