AT progressive tax (0%–32% monthly), INSS 3% employee + 4% employer. Monthly computation per AT bands.
INSS: 3% employee + 4% employer. Employee contribution is deductible from taxable income.
Six monthly bands: 0% on first MZN 42,000; 10% on MZN 42,001–100,000; 15% on MZN 100,001–225,000; 20% on MZN 225,001–500,000; 25% on MZN 500,001–1,125,000; 32% above MZN 1,125,000.
Yes, the employee's INSS contribution (3%) is deductible from gross pay before calculating PAYE. This reduces your taxable income and tax liability.
Instituto Nacional de Segurança Social (INSS) is social security. Employee contribution: 3% of gross. Employer contribution: 4% of gross. Both deductible.
PAYE and INSS must be filed and paid by the 10th of the month following payroll. Late payments attract penalties. INSS handled separately from PAYE.
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