2 skills across 1 job. Each skill is authored by an accountant; the ones more colleagues stand behind rise to the top.
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.
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.