Working in Mozambique as a French National: Work Authorisation, Tax and Contributions

In Mozambique, hiring a foreigner requires a work authorisation, which the employer requests from the services of the ministry responsible for Labour, and a residence permit issued by the national migration service (SENAMI). France Diplomatie specifies that the e-visa for less than 30 days, requested online with the mention “tourism” or “business”, does not amount to an authorisation to work. Other purposes of stay are requested from the Mozambican embassy in Paris (82 rue Laugier, 75017) or from the embassy in the country of residence.

The official pages of the Ministry of Labour and the SENAMI could not be read during this check: the regimes for hiring foreigners, quotas by employer size, documents and timelines are requested from the employer, the ministry and the SENAMI before setting a start date. A DIRE holder carries a certified copy of their passport or permit to avoid fines.

• Passport: valid for six months beyond the end of the stay, with at least two blank pages; the authorities are strict about this.
• E-visa: official portal, 5 to 7 days before departure; photo, copy of the passport, return ticket, proof of means of subsistence, booked and paid accommodation, professional invitation letter where applicable; about €40 (MZN 650 and MZN 2,400 service fee).
• Extension: online or at the regional migration office; visa overstay: USD 50 a day.
• Visitor visa: the host declares the arrival to the SENAMI within 5 days, on pain of a fine of MZN 1,000 a day.

See also the page on living in Mozambique.

The official pages consulted give no minimum wage figure: it is requested from the ministry responsible for Labour and the employer. An expatriate’s pay is negotiated in the contract, in foreign currency or in meticais (MZN), often with housing, a vehicle, schooling and health cover. The “Economic reference points” block above presents inflation and the exchange rate.

The contract is drawn up in writing, with the assignment, duration, pay, currency of payment, leave, health cover and the cost of evacuation. For an employee sent by a French employer, the page on seconded or expat helps you choose the status.

Personal income tax (IRPS) is withheld at source by the employer on income from dependent employment. The pages of the Tax Authority could not be consulted: the scale, deductions, residence rule and annual return formalities are confirmed with the tax authority or the employer.

The international treaties page of impots.gouv.fr mentions no tax treaty between France and Mozambique. Without a treaty, each State applies its domestic law: French tax residence is determined under French law, and any double taxation is dealt with by each country’s internal mechanisms. Individual advice, before departure, makes it possible to know where the salary will be taxed.

The CLEISS lists no social security agreement between France and Mozambique. A seconded employee remains affiliated to French social security for 3 years, renewable once (6 years in total); French contributions are paid as if they were working in France, and local contributions may remain due (CLEISS). Care is reimbursed within the limit of French tariffs, with form S 3125c. See healthcare reimbursement in Mozambique.

On the local side, the National Social Security Institute (INSS) indicates, for the old-age pension, a normal pension at 55 for women and 60 for men with at least 240 months of contributions, a pension with no age condition with 420 months and a pension reduced to 50% with 120 months; the contribution rates and the expatriate regime do not appear on the page consulted. A self-employed person must hold a permit suited to their activity; the e-visa does not authorise them to work. The CFE (Caisse des Français de l’étranger, the French social security fund for French nationals abroad) remains a voluntary option: see the guide to the CFE.

The France Diplomatie pages consulted describe no visa category dedicated to remote work or digital nomadism. A French national working remotely for a foreign employer from Mozambique asks the SENAMI or the embassy about the category suited to the length of stay; the e-visa for less than 30 days covers short stays. Taxation depends on tax residence and on the length of presence in each country. Health insurance is chosen as for a long stay: see digital nomad insurance.

The currency is the metical (MZN). Immigration provides a visitor visa for families and friends and a business visa for short professional stays; other sectors and investment projects are looked into with the investment and export promotion agency. France Diplomatie points out that the north of the country, notably Cabo Delgado, is formally advised against: an employer sending an employee to this area must take this into account.

The growth, inflation and unemployment indicators appear in the “Economic reference points” block, updated continuously. Before accepting a post, it is useful to reread the Mozambique country guide and the page on Mozambique’s healthcare system, given the state of care facilities described by France Diplomatie.