Employer of Record · Mozambique
Employer of Record in Mozambique
Hire in Mozambique without incorporating. We become the legal employer under Mozambican labour law, run payroll and social security, and handle the work permit route — with our own office in Maputo.
Our office
Maputo
Local entity needed
No
Governing law
Lei do Trabalho
Language
Portuguese
What is included
What we carry for you in Mozambique
Contracts under the Labour Law
Written contracts specifying duties, remuneration and place of work, as Mozambican law requires, with the probation rules applied correctly.
Payroll and IRPS withholding
Monthly payroll with personal income tax withheld and remitted, and payslips issued locally.
INSS registration and filing
Enrolment with the National Social Security Institute and the recurring employer filings.
Labour authority registrations
The registrations with the provincial labour directorate that follow the start of operations.
Work permits for foreign staff
The work authorisation route for expatriates, including the short-term options where the assignment is brief.
Leave, notice and termination
Annual leave accrual, notice periods and lawful termination handled to the letter.
How it works
How a mandate runs
Step 01
Scope
Roles, salaries, start dates and whether any of the staff are foreign nationals.
Step 02
Contract
One service agreement with Horizon; compliant Portuguese-language employment contracts for the team.
Step 03
Onboard
INSS and labour registrations, permits where needed, payroll set-up.
Step 04
Operate
Monthly payroll and filings, with a named contact in Maputo.
Form a Mozambican entity first
Five steps before anyone worksDecide the structure — ownership, capital, object, management
CREL name reservation and BAU — the two-step incorporation route
NUIT and INSS registration — before the first employee is engaged
Publication and licensing — the formalities that follow constitution
Then hire — contracts under Lei do Trabalho 13/2023, payroll
Hire through an Employer of Record
Three steps, no entity requiredScope the roles — checked against local labour law
Issue the contracts — in the local instrument and language
Enrol and start — your people are working
Not either-or Many clients run both: the team starts under our Employer of Record while the Mozambique entity is formed in parallel, then the staff transfer across with continuity of service preserved.
Local context
Employing in Mozambique: what actually governs it
Employment in Mozambique is governed by the Labour Law (Lei do Trabalho, Law 13/2023), which requires written contracts setting out duties, remuneration and place of work, and sets the framework for probation, working time, leave and termination.
Employers register with the National Social Security Institute (INSS) and with the provincial labour directorate when operations begin, and both employer and employee contribute to social security. Personal income tax (IRPS) is withheld at source on a progressive scale.
Foreign nationals
Mozambique regulates the employment of foreign nationals through quotas linked to company size, alongside a short-term work authorisation route for brief assignments. Which route applies — and how long it takes — depends on the company, the role and the sector, so it is confirmed case by case rather than assumed.
- We hold the employment contract; you direct the work.
- No incorporation, no share capital, no statutory appointments for you.
- Corporate services, freight and legalisation available on the same agreement.
Mozambican rates, quotas and timelines move, and the 2023 labour law continues to bed in. Our Maputo office confirms the current position before you commit.
On the ground in Maputo
- Our own team in a key lusophone market
- Contracts and filings in Portuguese
- Legalisation and visa support locally
- Company formation available when you are ready
- Telephone: +258 84 311 0901
Why Horizon
Mozambique is a project economy, and projects have deadlines
Gas, mining, infrastructure and agriculture set the clock in Mozambique, and a late entity or an unmobilised crew is measured in shifts lost. We carry Mozambique through establishment, workforce, procurement and freight under one agreement.
Maputo, and the corridors inland
The Maputo and Beira corridors carry cargo into the interior and into landlocked neighbours. Our freight desk works them as routes, not as line items.
Lei do Trabalho 13/2023, applied rather than quoted
The 2023 labour law changed how expatriate quotas and contracts are handled. We work to the instrument as the authorities currently apply it.
Lusophone documentation without translation loss
Filings, contracts and legalisation are produced in Portuguese by people who work in it, which removes an entire category of rejection.
Common questions
Employer of Record in Mozambique
Which law governs employment in Mozambique?
The Labour Law — Lei do Trabalho, Law 13/2023 — which sets the rules on written contracts, probation, working time, leave, notice and termination. Contracts are drafted in Portuguese and must state duties, remuneration and place of work.
Do we need a Mozambican company to hire someone?
Not if you hire through an Employer of Record. We employ the person through our Mozambican entity, which already carries the INSS registration and the labour authority filings, so you can have someone working in Maputo without incorporating.
Can you employ foreign nationals in Mozambique?
Yes. Mozambique regulates foreign employment through quotas tied to company size and offers a short-term authorisation route for brief assignments. We confirm which applies to your role before anyone travels.
What are the current INSS rates and tax bands?
Both change. Rather than publish figures that may be out of date when you read them, our Maputo desk confirms the current employer and employee contribution rates and the IRPS bands for your salary levels as part of the quote.
Can the same contract cover freight and customs into Mozambique?
Yes. Procurement at origin, freight, customs clearance and final-mile delivery into Mozambique can sit on the same agreement as the employment — one counterpart for the people and the goods.
How quickly can someone start?
It depends on the nationality of the employee and whether a work permit is required. A Mozambican national can typically be contracted quickly; an expatriate assignment depends on the permit route. We give you a realistic date, not an optimistic one.
Begin with the objective. We will map the route.
Tell us the project, the site and the date it has to be running by. We return the entry model, the sequence and what each step depends on.