Mozambique

• New Year’s Day
• New Year Holiday
• Heroes Day
• Mozambican Women’s Day
• Labour Day
• Independence Day
• Independence Day Holiday
• Victory Day
• Armed Forces & Revolution Day
• Peace & Reconciliation Day
• Family Day

Working Hours

Employees can work up to eight hours a day, or 48 hours per week.

Minimum Wage

The minimum wage is determined by the industry sector.

From April 1st 2024, the minimum wage set for the various industry sectors range from MZN 6,338 to 17,881.32 per month.

Employee Tax

Annual income	Tax rate
Up to MZN 42,000	0%
MZN 42,001 - 168,000	15% - MZN 2,100
MZN 168,001 - 504,000	20% - MZN 10,500
MZN 504,001 - 1,512,000	25% - MZN 37,500
More than MZN 1,512,000	32% - MZN 141,540
Social security contribution	3%

Bonuses

There are no statutory bonus schemes in Mozambique.

Employment contracts in Mozambique should be written and signed by both parties. They should include:

• Employer and employee ID details
• Job title and responsibilities
• Workplace
• Working hours
• Salary
• Start date
• Contract length (if applicable)
• Date of contract signature

Both indefinite and fixed-term contracts are permitted in Mozambique.

Annual Leave

Up to one day’s holiday per month of service during the first year of employment, rising to two days per month in the second year and 30 days per year from the third year onwards.

Sick Leave

Up to 365 days’ continuous sick leave paid for by social security.

Parental Leave

• Maternity leave: at least 90 days of maternity leave, which can begin up to 20 days before the due  date.
• Paternity leave: seven (7) days of paternity leave, starting the day after the child’s birth.

Termination Process

Employers in Mozambique can only dismiss an employee, if there are grounds to support the dismissal.

Acceptable grounds for termination include:

• Misconduct that makes the contract impossible to maintain
• Technological, structural, or market-related reasons

To terminate an employee for just cause, the employer must provide a written indictment note to the employee and the trade union (if applicable) within 30 days of the fault.

Severance Pay

Employees are entitled to severance pay based on their income:

• 1-7x minimum wage = 30 days’ wages per year of service
• 8-10x minimum wage = 15 days’ wages per year of service
• 11-16x minimum wage = 10 days’ wages per year of service
• More than 16x minimum wage = 3 days’ wages per year of service

Under a Mauve Group Employer of Record (EOR) solution, clients and their international workers benefit from Mauve’s Global Master Insurance Programme—a market-leading, unified corporate insurance system that links all Mauve entities to two preferred providers. As part of our global Employer of Record services, this programme ensures that companies expanding globally through our EOR service have access to reliable and compliant insurance coverage for overseas employees.

The insurance provides comprehensive coverage in international locations via a combination of the master policy and jurisdiction-specific local policies where required by law. This ensures full compliance and protection in line with local employment regulations—key to any international Employer of Record solution.

The policies include:

• Employer’s Liability and Public Liability – £10,000,000 combined limit
• Professional Indemnity – £5,000,000 limit
• Worker’s Compensation – Limit varies depending on the country of employment

For detailed information about statutory and recommended EOR insurance coverage in your chosen country, get in touch with Mauve’s global compliance team.