imageMozambique | Decree No. 14/2015, of 16 july 2015

Social security contribution rate applicable to self-employed

Preview Extract:

Decree No. 14/2015 of 16 July 2015 Article 21 of Law No. 4/2007, of 7 February 2007, extends the scope of the Mandatory Welfare Protection to Self-Employed Workers, to be gradually done and by categories, so it is urgent to define the contribution rate for the worker which will serve as a contribution incidence. Therefore, in the exercise of the powers granted by article 23 of Law No. 4/2007, of 7 February 2007, Law of the Mandatory Welfare Protection, the Council of Ministers decrees: Article 1. The contributions rate for self-employed workers shall be set at 7%. Art. 2. The amount of the contributions shall be determined by applying the rate on income chosen by the worker. Art. 3. For the purposes of the preceding article, the income chosen by the worker shall not be lower than the minimum wage of the respective sector of activity. Art. 4. This Decree shall enter into force on the date of its publication.

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