• Foreign nationals working in Comoros require the appropriate authorisation to work and reside in the country.
• Work Authorisation: Foreign employees must hold the required special foreign worker documentation before undertaking employment. The Labour Code specifically prohibits employing a foreign national who does not have a special foreign worker card. 
• Employment Contract: The employment contract and supporting documentation form part of the work authorisation process. Employers generally sponsor foreign employees and coordinate the required labour and immigration approvals.
• Residence: Foreign workers may also require appropriate residence documentation. Permanent residents holding the relevant foreign-worker authorisation may work in the private sector subject to the applicable rules.
• Local Workforce: Employers should consider local recruitment requirements when hiring foreign workers, particularly where the required skills are available within Comoros.

• Payroll Frequency: Employees paid monthly must generally be paid at least once a month, with monthly wages payable no later than eight days after the end of the month in which they were earned. Employees paid weekly or daily must receive wages at intervals not exceeding 15 days. 
• Payroll Registration: Employers must register with the Caisse Nationale de Solidarité et de Prévoyance Sociale (CNSPS) and declare their employees. Employer registration is required within 10 days of opening an establishment, or within five days for certain categories of workers. 
• Income Components: Salaries, bonuses, allowances and other employment-related remuneration may form part of the payroll and social-security calculation.
• Social Security Contributions: For non-civil servants, the pension scheme currently provides for:
  Employer: 5%
  Employee: 3%
  Total: 8%
• Additional Employer Contributions: Employers also contribute to occupational accident and maternity-related social protection. Occupational accident rates are 2.5%, 3% or 5%, depending on the activity, plus a 1% contribution on remuneration paid to female employees for widowhood and maternity benefits. 
• Minimum Wage: The published national minimum wage guideline is KMF 55,000 per month. However, available sources indicate that this figure has historically operated as a guideline rather than a consistently enforced statutory minimum.
• Payroll Reporting: Employers are responsible for declaring employees and remuneration and paying applicable social-security contributions. CNSPS contributions may be paid quarterly within 30 days following the end of the quarter, or monthly within 15 days of the following month.

• Contract Types: Employment contracts may be concluded for an indefinite period, a fixed term or for a specific undertaking. For Comorian nationals or individuals habitually resident in Comoros, fixed-term contracts may generally not exceed two years and may be renewed once for a further period of up to one year. For foreign workers, fixed-term contracts may generally not exceed three years unless the Minister of Labour grants an exception.
• Probation: The Labour Code provides for an engagement-on-trial period, with the formal requirements and duration determined by ministerial regulations. Collective agreements may also establish probation arrangements.
• Working Hours: The standard working week is 40 hours, with a maximum of eight hours per day. Agricultural workers are subject to a separate annual limit equivalent to approximately 45 hours per week. 
• Overtime: Hours worked beyond the statutory working time must be compensated at an increased rate, with the applicable premium established by the Minister of Labour. 
• Termination: Termination of an indefinite employment contract generally requires written notice stating the reason for termination and payment of the applicable termination compensation. Notice periods and severance rates are determined by ministerial regulations or applicable collective agreements. 
• Redundancy: Economic dismissals must follow statutory procedures, including consideration of professional qualifications, seniority and family responsibilities when establishing the order of dismissal. Employees dismissed for economic reaso

• Annual Leave: Employees accrue at least 2.5 calendar days of paid leave for each month of effective service, equivalent to approximately 30 calendar days per year. The entitlement increases to three days per month for certain employees, including workers under 18, mothers of children under 15 and employees with more than 15 years of service.
• Sick Leave: Absences due to certified illness are recognised for employment and annual-leave purposes, with periods of certified illness of up to six months treated as effective service when calculating annual leave.
• Maternity Leave: Female employees are entitled to 14 consecutive weeks of maternity leave, including eight weeks after childbirth. The leave may be extended by up to three weeks where pregnancy or childbirth results in a medically certified illness. 
• Maternity Pay: The Labour Code provides for full salary during maternity leave, with the social-security system intended to assume part of the cost once the relevant arrangements are in place. 
• Breastfeeding: Mothers are entitled to breastfeeding breaks for 15 months following childbirth, with total breaks of up to one hour per working day. 
• Paternity Leave: No separate statutory paternity-leave entitlement was identified in the current Labour Code sources reviewed. Employers may provide contractual or company-specific leave.
• Public Holidays: Statutory public holidays are provided separately from annual leave.
• Social Protection: Mandatory social-security arrangements provide protection relating to pensions, occupational accidents, occupational diseases, maternity and related benefits.

• Tax Residency: Comoros applies personal income taxation to individuals who are habitually resident in the country, with Comorian-source income also subject to taxation where the individual is not habitually resident. 
• Residents: Residents are generally subject to personal income tax on taxable income under the progressive Comorian tax schedule.
• Non-Residents: Non-residents are generally taxed on income arising from sources in Comoros.
• Tax Year: January 1 – December 31.
• System: Comoros uses a progressive personal income tax system with rates ranging from 0% to 30%. The current tax schedule published in the IMF's 2026 country analysis provides taxable-income bands beginning with an exempt band up to KMF 150,000 and a maximum rate of 30% above KMF 3.5 million. 
• Payroll Withholding: Employers are responsible for withholding applicable personal income tax from employment income and remitting it to the tax authorities.

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