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Employment Law in Angola

Angola’s employment law provides various guidelines for employers and employees. Here are some key aspects of Angolan employment law.

Terminating Employment Contracts

Notice Periods

The notice period varies depending on the size of the company:

Large-sized companies: 30 days’ prior notice
Medium-sized companies: 30 days’ prior notice
Small-sized companies: 2 months’ salaries (for small-sized companies) or 1 month’s salary (for micro-sized companies)

Special Protections for Certain Employees

The following categories of employees have special protection:

New mothers: Employees who gave birth less than one year ago
Union representatives: Union representatives or former union representatives
Employees with reduced capacity: Employees with 20% or greater reduced capacity

Redundancy and Mass Termination

Redundancy or Mass Termination

Redundancy or mass termination can occur due to objective reasons such as economic, technological, or structural changes affecting the company’s activities. In this case, employees are entitled to compensation depending on the size of the company.

Procedure for Terminating Employment Contracts

The procedure for terminating employment contracts is strictly governed by law, requiring evidence from the employer regarding the grounds for termination. The employer must also follow specific procedures for collective redundancy (involving 20 or more employees) and individual redundancy.

Taxation of Employees

An employee is tax resident in Angola if they:

Have a home in Angola with the intention to maintain and occupy that home as a habitual residence on 31 December of the relevant tax year
Remained in Angola for more than 183 (not necessarily consecutive) days in a given tax year

Employees are subject to monthly employment income tax at progressive rates of up to 17%. They also pay 3% of their salary as a social security contribution. Employers withhold income tax and social security contributions on behalf of employees. Non-tax resident employees are not subject to social security contributions but must still pay employment income taxes.

Other Taxes Paid by the Employer

Employers must:

Register all employment income in monthly tax returns (mapas de remunerações)
Deliver the returns to the Angolan Tax Authorities
Provide monthly receipts including the amount of employment income paid to employees and tax withheld
Maintain documents necessary to assess employment income tax due over a five-year period.