Mozambique Payroll
Asked about Mozambique payroll processing for employed persons.
What this covers — Mozambique, 2025
- Income Tax Withholding (IRPS — Imposto sobre o Rendimento das Pessoas Singulares)
- Social Security (INSS) — Employee + Employer
- Minimum Wage (sectoral)
- Conservative Defaults
- Required Inputs + Refusal Catalogue
- Transaction / Payment Pattern Library (deterministic)
- Worked Examples
- Tier 1 Rules (hard, non-negotiable)
- Tier 2 Catalogue (reviewer judgement required)
- Excel Working Paper Template
- Bank Statement / Terminology Reading Guide
- Onboarding Fallback
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Mozambique Payroll automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Mozambique accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Mozambique to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Mozambique →Depends on
About
Use this skill whenever asked about Mozambique payroll processing for employed persons. Trigger on phrases like "Mozambique payroll", "IRPS withholding", "IRPS Moçambique", "INSS deduction", "segurança social Moçambique", "PAYE Mozambique", "Form 19", "Modelo 19", "M/19", "tax withholding Mozambique", "salário líquido Moçambique", "net salary Mozambique", "employer INSS Mozambique", "salário mínimo Moçambique", "minimum wage Mozambique", "MAIBOR penalty", "gross to net Mozambique", "non-resident 20% Mozambique", "Lista Nominal", or any question about computing employee pay, income-tax withholding, or social-security contributions for Mozambique-based employees. This skill covers IRPS (income tax) monthly withholding by the employer, INSS social security (employee 3% + employer 4%), the monthly PAYE table, non-resident flat withholding, minimum wage by sector, and filing obligations to the Autoridade Tributária (AT) and INSS. ALWAYS read this skill before processing any Mozambique payroll.
The full rule
The complete, step-by-step rules for Mozambique Payroll — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Mozambique tax skills
Other Mozambique computations in the OpenAccountants library.