Overview

Capital
Luanda
Currency
Angolan Kwanza (AOA)
Date Format
dd/mm/yyyy

Taxes

Employer

Employer Payroll Tax

8.0%
National Social Security Institute
8.0% Total Employment Cost
Employee

Employee Payroll Taxes

3.0%
National Social Security Institute
3.0% Total Employee Cost
Employee

Employee Income Tax

0%
0- 70,000 AOA
10% + 3,000 AOA
70,001 and 100,000 AOA
13% + 6,000 AOA
100,001 and 150,000 AOA
16% + 12,500 AOA
150,001 and 200,000 AOA
18% + 31,250 AOA
200,001 and 300,000 AOA
19% + 49,250 AOA
300,001 and 500,000 AOA
20% + 87,250 AOA
500,001 and 1,000,000 AOA
21% + 187,250 AOA
1,000,001 and 1,500,000 AOA
22% + 292,250 AOA
1,500,001 and 2,000,000 AOA
23% + 402,250 AOA
2,000,001 and 2,500,000 AOA
24% + 517,250 AOA
2,500,001 and 5,000,000 AOA
24.5% + 1,117,250 AOA
5,000,001 and 10,000,000 AOA
25% + 2,342,250 AOA
10,000,001 AOA and above
Employer Taxes
3 HIGHEST
3 LOWEST
Brazil
China
Slovakia
Angola
South Africa
Georgia
Macedonia
82.39%
41.12%
37.2%
8%
2%
2%
0%
Employee taxes
3 HIGHEST
3 LOWEST
Romania
Macedonia
Netherlands
Angola
Georgia
Belarus
Ukraine
45%
28%
27.65%
3%
2%
1%
0%

Minimum Wage

General

The monthly minimum wage varies based on industry:

  • Agriculture- 21,454.00 AOA
  • Transport, services, and manufacturing- 26,817.00 AOA
  • Extractive industry and trade- 32,181.00 AOA
Minimum wage (per month)
$4000
$2663
$2491
$36.80
$47
$36.80
$2.33
Geneva
Luxembourg
Australia
Angola
Malawi
Angola
Venezuela
3 HIGHEST
3 LOWEST

Payroll

Payroll Cycle

Monthly

13th Salary

13th and 14th salary is required and are each 50% of the employee’s regular monthly wages. The 13th salary is considered a vacation bonus and must be paid out before vacation is taken and the 14th salary is paid out before Christmas.  

Working Hours

General

The standard workweek is 5.5 days at 8 hours per day, for a total of 44 hours. Work can be extended to 9 hours per day when the work is intermittent or simply requires the presence of the worker, or when the weekly is limited to five workdays 

Employers are required to provide a lunch break of one hour if food is available on premise, or two hours if not.  

The government mandates one full rest day per week, normally on Sunday, and a complimentary half-day preceding or following the rest day.   

Overtime

Hours worked during the mandated rest day are paid at the rate of 110% of the regular pay. Hours worked during the complimentary rest period are counted as overtime.  

Night work is paid at the rate of 125% of the regular pay   

Overtime is paid at the rate of 150% of the regular pay for the first 30 hours in a week and then at an additional 175% after that.  

The limit on overtime is 2 hours per day, 40 hours per month, and 200 hours per year.   

Leave

Paid Time Off

Employees are entitled to 22 days of paid leave after the completion of 1 year of employment.  

Vacation days
Public holidays
3 HIGHEST
3 LOWEST
Brazil
Peru
Albania
Angola
Michigan
China
Federal
30
13
43
30
12
42
28
14
42
22
12
34
2
11
13
5
7
12
10
10
Public Holidays

There are 12 public holidays.

Sick Days

Employees at large or medium-size businesses receive full pay for the first two months of illness and 50% of third to twelfth months. Employees at small businesses receive 50% for 90 days.   

Maternity Leave

Maternity leave is 3 months and can begin 4 weeks before the expected due date.  For multiple births, maternity leave is extended to 4 months.  For stillbirth, the leave is reduced to 45 days.

Maternity leave pay is based on the average earnings of 6 months leading up to birth.

PAID MATERNITY LEAVE (DAYS)
410
365
365
90
45
30
0
Bulgaria
Serbia
Albania
Angola
United Arab Emirates
Tunisia
Federal
3 HIGHEST
3 LOWEST
Paternity Leave

There are no provisions in the law regarding paternity leave.

Parental Leave

There are no provisions in the law regarding parental leave.  

Termination

Termination Process

In cases where the employer claims to have just cause for dismissal, the employee has a right to a hearing. If a judge rules against employer, the employee has the right to be reinstated and paid all lost wages.  

In the event of a layoff of five or fewer people, the employer must provide a reason in writing to the employee’s representative body, who has seven days to respond. The request then goes to the Ministry of Labor, which has 10 days to stop the layoff. Not responding is viewed as acceptance.   

In the event of a larger group layoff, the employer must notify workers’ representative body and the provincial offices of the Ministry of Labor to explain the reason for layoffs.  

Notice Period

The notice must be 60 days for senior staff or middle management and 30 days for general workers.  

Severance Pay

One month of pay for every year of seniority up to five years. After that, it’s 50% of monthly salary for each year.  

Probation Period

Up to 2 months

VAT

General

The VAT standard rate is 14%.

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