Operating payroll in Angola requires careful compliance with both monthly and annual statutory declarations, as well as the timely remittance of social security and tax contributions. On a monthly basis, employers must manage two filings: the INSS Social Security Declaration and the IRT (PAYE) Report.
The INSS filing includes a statement of individual social insurance contributions and a detailed breakdown of employee remuneration and social security contributions. Employers are responsible for withholding the employee’s contribution, adding the employer’s share, and submitting the total to the Instituto Nacional de Segurança Social (INSS) by the 10th day of the month following the payroll period. For example, contributions for January are due by 10 February. These filings are completed on the INSS online portal, and payments are made using an in-country bank account with a unique reference number.
Similarly, the monthly IRT withholding and reporting requires employers to calculate income tax deductions for each employee, submit payroll tax returns, and remit the withheld amounts to the General Tax Administration (Administração Geral Tributária, or AGT). Compliance deadlines mirror the INSS schedule, with filing and payment due by the 10th day of the month following the payroll period. Submissions are also made electronically through the AGT tax portal, using an in-country bank account and unique reference number to ensure accurate tracking and payment.
“Successful payroll management in Angola depends on integrating monthly statutory filings with annual reconciliations to ensure full compliance and avoid penalties.”Speak to a Specialist
In addition to monthly obligations, Angolan law requires annual filings to reconcile and summarise payroll activity for the year. The annual IRT return provides a comprehensive overview of all income paid and taxes withheld, and is submitted electronically to the AGT, typically by the end of February following the tax year. No additional payment is generally required at this stage if all monthly IRT withholding has been correctly made.
Another key annual obligation is the RENT (Registo Electrónico Nominal de Trabalhadores) filing, which serves as the official register of all salaried employees across public, private, mixed, cooperative, social, religious, and non-governmental organisations. Using the RENT online platform, employers compile employee data from the March payroll and submit the register to SIAC (under the Ministry of Public Administration, Labour and Social Security, or ‘Maptss’) by the end of April each year. This mandatory filing applies to all organisations with employees, regardless of the employment type, and ensures that the government maintains accurate workforce records.
By integrating these monthly and annual filings into payroll processes, companies in Angola can maintain compliance with statutory obligations, avoid penalties, and ensure timely and accurate reporting to the relevant authorities.
If this article raised questions or highlighted areas you’d like to understand better, let’s talk.Our team can walk through the details, implications, and practical considerations for your business.
