Foreign nationals must obtain a work permit from the Ministry of Labor before applying for a visa. Processing times vary, and approvals often depend on quota limits and demonstrating the role cannot be filled locally. Employers are responsible for initiating the process and ensuring compliance with employment regulations.

Mozambique operates on a monthly payroll cycle, with salary typically paid by month-end. Payroll must include accurate withholding for income tax and social security contributions. Employers contribute 4% to social security, while employees contribute 3%. Tax withholding follows a progressive structure from 10% to 32%.

Employment contracts may be fixed-term or indefinite and must be in writing. Probation periods are generally permitted and vary by role. Termination requires just cause and proper notice. Severance and other entitlements depend on the reason for termination and contract type.

Statutory benefits include social security coverage, paid annual leave, maternity leave, and sick leave. Employers and employees both contribute to the National Institute of Social Security (INSS). Additional benefits such as housing or meal allowances may be agreed contractually but are not mandatory.

The tax year runs from January to December. Employees are taxed through monthly payroll withholding, which is final in most cases. Tax residents are subject to tax on worldwide income, while non-residents are taxed on Mozambican-source income. Employment income is taxed progressively.