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Payroll and Benefits Guide Angola

Last updated: Mar 03, 2026

Currency
Angolan Kwanza (AOA)
Employer Taxes
8.00%
Payroll Frequency
Monthly
Employee Costs
3%
Capital
Luanda
Date Format
dd/mm/yyyy
Fiscal Year
1 January - 31 December
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Contribution

Employer Payroll Contributions
8.00%
Social Security
8.00%
Total Employment Cost

 

Employee Payroll Contributions
3.00%
Social Security
3.00%
Total Employee Cost
Employee Income Tax
0.00%
Up to AOA – 100,000
13.00%
AOA 100,001 – 150,000
16.00% + AOA 12,500
AOA 150,001 – 200,000
18.00% + AOA 31,250 AOA 200,001 – 300,000
19.00% + AOA 49,250 AOA 300,001 – 500,000
20.00% + AOA 87,250 AOA 500,001 – 1,000,000
21.00% + AOA 187,249 AOA 1,000,001 – 1,500,000
22.00% + AOA 292,249 AOA 1,500,001 – 2,000,000
23.00% + AOA 402,249
AOA 2,000,001 –  2,500,000
24.00% + AOA 517,249 AOA 2,500,001 –  5,000,000
24.50% + AOA 1,117,249
AOA 5,000,001 –  10,000,000
25.00% + AOA 2,342,248 Over AOA 10,000,001

Employer taxes

Highest
Lowest

Employee taxes

Highest
Lowest

Minimum Wage

General

In Angola, the General Minimum Wage is AOA 70,000 per month.

Depending on the industry the set minimum wage rate can vary.

MINIMUM WAGE (PER MONTH)

Highest
Lowest

Payroll

Payroll Cycle

The payroll cycle is generally monthly, with wages paid by the last working day of the month.

13th Salary

A 13th and 14th salary is mandatory with 50% being paid as a 13th salary for vacation bonus (which must be paid before an employee takes vacation) and 14th salary payment for a Christmas bonus.

Working Hours

General

The working hours are determined by the General Labour Law, which outlines specific conditions that are applied to each company activity. The standard maximum working day is 8 hours or 44 hours per week. Working hours are often increased to 9 hours per day if the work is intermittent or requires the employee’s presence, and the employer limits the working week to 5 consecutive days.

Overtime

  • Maximum Ordinary Hours: The standard work limit is 8 hours per day and 44 hours per week. Any work performed beyond these hours is considered overtime (trabalho extraordinário).
  • Overtime Limits: Overtime is only permitted due to urgent requirements in production or services and must adhere to the following strict caps:
    • Maximum of 2 hours per day.
    • Maximum of 40 hours per month.
    • Maximum of 200 hours per year.
  • Rest Periods: Workers must receive a rest break of at least 10 hours between working days.
  • Record Keeping: Employers are obligated to register all overtime work, noting the beginning, end, and motive for the overtime.

Mandatory Overtime Pay Rates

Overtime compensation is structured based on two tiers (monthly hours worked) and is variable by company size.10 The compensation is paid as an additional percentage (premium) of the employee’s standard hourly wage.11

Overtime up to 30 Hours Per Month (Tier 1)

Minimum Additional Remuneration (Premium): +50% of the hourly wage
Total Pay Rate: 150%

Overtime Exceeding 30 Hours Per Month (Tier 2)

Minimum Additional Remuneration (Premium): +75% of the hourly wage
Total Pay Rate: 175%

Weekly Rest Days and Public Holidays

Work performed on a Sunday (the typical weekly rest day) or a Public Holiday is treated separately and carries a higher premium:13

  • Premium Rate: Work on Sundays and public holidays entitles the employee to an additional remuneration of 75% of the hourly salary (i.e., 175% total pay rate).
  • Minimum Compensation: For work rendered on a Sunday or Public Holiday, a minimum compensation equivalent to 3 hours of overtime work at the 75% premium rate must be paid, even if the actual duration of work was less than 3 hours.
  • Compensatory Rest: The employee must also receive a compensatory rest period for working on the weekly rest day.

Leave

Annual Leave (vacation)

In the first year of employment, annual leave is generally accrued at two days for each month of work, with a minimum of 6 days of annual vacation to be taken in that particular year. Leave is acquired on the 1st of January the following year and can be taken once six months of work has been completed. After completing one year of employment, employees are entitled to 22 days of annual leave.

The annual leave entitlement begins on the 1st of January and is to be used by the 31st of December of the same year.
Under Angola’s New General Labour Law (NGLL), female employees are no longer entitled to an additional annual leave day for each child under 14 years.

An employee is entitled to full pay for the annual leave period and any other benefits accumulated during the year. There is also a standard bonus amount equal to 50% of the monthly salary paid before the beginning of the annual leave period.

Paid time off

Under Angolan labour law, employees are entitled to annual paid leave each calendar year (generally 22 working days) that should be taken in that year or scheduled into the first few months of the next year. By default, unused annual leave generally may not be carried over to the next year, except in specific situations (e.g., if the employee plans travel abroad or by agreement between employer and employee allowing accumulation over 2–3 years provided some leave is taken each year). Upon termination of employment, any unused accrued leave must be paid out.

Public Holidays

There are 12 public holidays. Additional days are sometimes added as days off in lieu or bridge days.

Date Day Holiday Notes
1 Jan 2026 Thursday New Year’s Day Standard holiday
2 Jan 2026 Friday Day off for New Year’s Day Standard holiday
4 Feb 2026 Wednesday Liberation Movement Day Standard holiday
16 Feb 2026 Monday Carnival Holiday Standard holiday
17 Feb 2026 Tuesday Carnival / Shrove Tuesday Standard holiday
8 Mar 2026 Sunday International Women’s Day Standard holiday
23 Mar 2026 Monday Southern Africa Liberation Day Standard holiday
3 Apr 2026 Friday Good Friday Standard holiday
4 Apr 2026 Saturday Peace Day (Day of Peace & Reconciliation) Standard holiday
1 May 2026 Friday Labour Day (May Day) Standard holiday
17 Sep 2026 Thursday National Heroes’ Day Standard holiday
18 Sep 2026 Friday Day off for National Heroes’ Day (substitute) Standard holiday
2 Nov 2026 Monday All Souls’ Day Standard holiday
11 Nov 2026 Wednesday Independence Day Standard holiday
25 Dec 2026 Friday Christmas Day / Family Day Standard holiday

Sick Days

Employees on sick leave in medium or large companies receive full payment of their basic salary for the first two months of absence. From the third month to the 12th month of absence, the employer must pay the employee 50% of the basic salary until the relevant social protection entity takes over. For smaller companies, employers shall pay 50% of the regular wage for 90 days.

Employees are entitled to be absent from work with paid remuneration due to illness, providing that such absence is documented and justified by providing a medical certificate.

Maternity Leave

Women who have contributed to the social security system for a minimum of 6 months before their pregnancy will receive 12 weeks’ maternity leave.
This leave is supplemented by the employer if necessary. Maternity leave commences four weeks before the due date (8 weeks before the due date for multiple births) and nine weeks of maternity leave after the child’s birth.

If the birth takes place after the expected delivery date, the period of leave is extended by the necessary period to last at least nine weeks after the child’s birth.
Maternity pay is calculated using the cumulative earnings of the preceding six months.

Paternity Leave

The Angola General Labor Law provides one day of paid leave at the time of the birth of a child.

Parental Leave

After the maternity leave ends, and with prior agreement from the employer, the employer can provide a female employee with an additional four weeks of supplementary unpaid leave to take care of the child.

Under Angola’s New General Labour Law (NGLL), fathers are entitled to 1 day of paid paternity leave plus 7 working days of unpaid leave, totaling 8 working days.

Other Leave

Family Support Leave: An employee is entitled to 8 days of paid family per year with prior employer approval.
Military Service Leave: An employee may take paid leave for military duties of up to 2 days per month to a maximum of 15 days per year.
Education Leave: After giving the employer 30 days’ written notice, an employee may take unpaid leave for 60 days for education or training.

Vacation Days
Public Holidays
Highest
Lowest

PAID MATERNITY LEAVE (DAYS)

Highest
Lowest

Termination

Termination Process

After an employment contract has been terminated, the employee is entitled to receive payment for any unused leave for that year. The employee must be paid within three days following the termination of their employment. Angolan law allows payment in lieu of notice for individuals dismissed for economic reasons and for termination due to incapacity.

In the event of a group layoff of more than five people, the employer must notify the worker’s representative body and the provincial offices of the Ministry of Labour to explain the reason for their layoffs. In the event of a dismissal of five or fewer people, the employer must present reasoning in writing to the employee’s representative body, who must respond within seven days.

This response is then passed to the Ministry of Labour, which has ten days to stop the layoff. If there is no response, it is assumed that the layoff is approved.
As of March 26, 2021, the termination of legal and labor relations based on the absence of workers from the workplace is prohibited (without prejudice to the application of disciplinary measures on other grounds).

Salary payment interval / date Final payment on termination Bank account payment requirement
Salary is paid monthly, unless otherwise agreed in writing. Upon termination, employees are entitled to compensation including severance pay based on years of service; e.g., for objective‐cause dismissal: 100% of base salary per year for the first five years of service, then 50% per year thereafter. No clear statutory requirement saying payment must be via bank account for all employees.

Notice Period

For individual dismissals based on objective grounds (up to 20 employees): the employer must forward, at least 30 days in advance, prior notice of dismissal to the employee or employees who occupy the job positions to be extinguished or transformed.

For collective dismissal: the prior notice is 60 days.

Severance Pay

Under Angola’s NGLL (effective 26 March 2024), severance compensation is uniform and no longer varies by company size; it is generally calculated as 50% of the employee’s base salary for each year of service (with fractions of a year counted when they meet the statutory threshold).

Probation Period

Probation is not mandatory, however, 2 months is common practice. The parties may extend the probation period, in writing, up to 4 months, and up to 6 months in the case of employees who perform management duties.

Immigration

Visas and residence documentation in Angola are managed by the Serviço de Migração e Estrangeiros (SME) under the Ministry of Interior (MININT). Work authorization for foreign employment is handled through the labour authority (MAPTSS) as part of the work-permit (“Work Title”) process required for the work visa application.

All foreign employees must apply for their work visa at an Angolan consulate and provide the required documentation, including a letter from their future employer addressed to the embassy together with the completed application forms, a photocopy of the applicant’s passport, and two passport-size photos. These documents must be translated into Portuguese by an official translator and legalized by a public notary, the Ministry for Foreign Affairs, or an Angolan Embassy. The law states that all Angolan work permits and work visas must be issued within 15 days, however, in some cases, can take longer.

Angola work visas are issued for at least 3 months but no more than 3 years. All work visas will need to be reapplied for before their expiry date.
The employees will also need a residence permit, a temporary permit for those staying for five years or less, or a permanent residence permit for those wishing to stay ten years or more.

Remote Work

A teleworking legislation is in place requiring that Telework must be established through a written agreement for each employee.

  • Employers have the option to accept or reject employees telework request when it is incompatible with the activity of the employer. However, employers may not reject teleworking requests of employees who: (1) are pregnant with health complications (2) have a health condition incompatible with onsite work or (3) care for a child under age 5 or a disabled dependent with a disability equal or above 60%.
  • Employers are required to provide teleworkers with necessary work tools and bear their installation, repairs and maintenance costs (unless it is agreed otherwise).
  • Employers are required to reimburse employees for teleworking-related expenses which are not normally incurred by employees.
  • Teleworkers should enjoy the same rights as on-site employees, including protection against occupational accidents and illnesses as well as employee benefits.
  • Employees’ right to disconnect after completion of their working hours should be respected.

VAT

General

The VAT standard rate is 14%.

Stay up to date on payroll & employment law changes

Version History

February 21, 2022
Under the 2022 State Budget, the VAT for certain food products will be reduced from 14% to a 7% tax rate.
The minimum wage has been increased.
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Questions & Answers

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O.A.
O.A.
4 years ago

Does a contract need to be written or is a verbal agreement ok?

Emily Kuhnert
Emily Kuhnert
4 years ago
Reply to  O.A.

Hi, thank you for your question. Written employment contracts are only required when the employment is fixed-term and when the employee is a foreigner. In addition, there are specific requirements that must be in the written agreement, including the name and address of the employee, salary, start date, and payment method.

S N
S N
3 years ago

a) Angolan labor laws are applied equally for all foreign nationals?
b) Is there any distinction between Workers and managerial positions?
c) Any Work visa cost or joining airfare be recovered from the employee by the employer?

Enny Shmurin
Enny Shmurin
2 years ago
Reply to  S N

The question is very unclear. Please provide more details and context. Thanks.

Mateus Kaleyi
Mateus Kaleyi
2 years ago

I appreciate the summary of the information provided.

May I know the average and max salaries and other benefits paid by companies Oil & Gas + Energy sector in Angola, positions include as below.

Basic Salary
Meal Allowance
Transport Allowance
Family bonus

The positions include as below;

Human Resource Managers
Administrative Assistant
Receptionist
Public Relations
Buyers
Accountants
Field Technicians
Cost Controllers
Procurement Specialist
Fabrication Enginers
QEHS/QC

Thank you.
Mateus

Enny Shmurin
Enny Shmurin
2 years ago
Reply to  Mateus Kaleyi

Hello, we can’t provide specific benchmarking data in this way. I recommend that you reach out to a benchmarking specific company (e.g. Mercer) that can provide these insights based on actual market data.

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Payroll and Benefits Guide
in Angola

What’s covered in this guide:

  • Employer/employee contributions
  • Minimum wage
  • Working hours
  • Visa requirements

And more...

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Public Holidays Calendar

Angola
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PDF
ICS
Date Day Holiday Notes
1 Jan 2026 Thursday New Year’s Day Standard holiday
2 Jan 2026 Friday Day off for New Year’s Day Standard holiday
4 Feb 2026 Wednesday Liberation Movement Day Standard holiday
16 Feb 2026 Monday Carnival Holiday Standard holiday
17 Feb 2026 Tuesday Carnival / Shrove Tuesday Standard holiday
8 Mar 2026 Sunday International Women’s Day Standard holiday
23 Mar 2026 Monday Southern Africa Liberation Day Standard holiday
3 Apr 2026 Friday Good Friday Standard holiday
4 Apr 2026 Saturday Peace Day (Day of Peace & Reconciliation) Standard holiday
1 May 2026 Friday Labour Day (May Day) Standard holiday
17 Sep 2026 Thursday National Heroes’ Day Standard holiday
18 Sep 2026 Friday Day off for National Heroes’ Day (substitute) Standard holiday
2 Nov 2026 Monday All Souls’ Day Standard holiday
11 Nov 2026 Wednesday Independence Day Standard holiday
25 Dec 2026 Friday Christmas Day / Family Day Standard holiday