Mozambique Social Security (INSS) & Payroll Tax
Asked about Mozambique social security contributions (INSS), payroll, or personal income tax (IRPS) for employees, employers, or self-employed individuals.
What this covers — Mozambique, 2025
- Required inputs and refusal catalogue
- Payment pattern library
- Worked examples
- Tier 1 rules
- Tier 2 catalogue
- Excel working paper template
- Bank statement 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 Social Security (INSS) & Payroll Tax 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 social security contributions (INSS), payroll, or personal income tax (IRPS) for employees, employers, or self-employed individuals. Trigger on phrases like "how much INSS do I pay", "Mozambique social security", "INSS employer rate", "INSS employee 3%", "Segurança Social", "Instituto Nacional de Segurança Social", "Mozambique payroll tax", "IRPS calculation", "Mozambique income tax brackets", "PAYE Mozambique", "salário mínimo", "Mozambican minimum wage", or any question about Mozambique payroll or social-contribution obligations. Also trigger when classifying bank statement transactions that relate to INSS debits, IRPS/PAYE remittances, or salary payments from Mozambican banks (BCI, Millennium BIM, Standard Bank Moçambique, Absa Moçambique). This skill covers the 4% employer / 3% employee INSS rates, contribution base, registration and payment deadlines, IRPS resident brackets and PAYE, non-resident flat withholding, minimum wages by sector, bank statement classification patterns, and edge cases. ALWAYS read this skill before touching any Mozambique payroll or social-contribution work.
The full rule
The complete, step-by-step rules for Mozambique Social Security (INSS) & Payroll Tax — 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.