Decree no. 51/2017 of 9 October was approved as a result of the new challenges of Compulsory Social Security and seeks to adapt it to the current social situation. To achieve this, the Decree approves the Compulsory Social Security Regulations and came into force on 8 January 2018.
The new Regulations make the following changes to the rules on Compulsory Social Security:
I) SCOPE OF PERSONAL APPLICATION OF THE RULES TO SALARIED EMPLOYEES
Unlike the previous rules, which limited the scope of personal application to workers resident in Mozambique, the new Regulations broaden the scope of personal application and provide that the rules cover any employed workers, whether Mozambican or foreign, and regardless of whether they are resident in Mozambique or not.
This change makes it possible for salaried employees who are not resident in Mozambique to be covered by the Mozambican system. In this context, it is important to remember the bilateral agreements on social security, ratified by Mozambique and other countries, in order to create and apply measures to coordinate the social security systems of both countries, in order to guarantee and strengthen social protection of emigrant workers and their families, under conditions that are reciprocal between the two countries
Furthermore, people who work at embassies and non-governmental organisations, sportsmen and women, artists who are members of a club or company, and members of religious orders are now also considered to be employees.
In the case of employees, it is important to note the creation of a new obligation on the employer to communicate the termination of activities and suspension or termination of the contract of employment, as well as the reason for this event, to the INSS (National Institute of Social Security), within 30 days of the date of occurrence of the event. Besides the applicable sanction, the breach of this duty of communication by the employer also means that the obligation to pay the social security contributions will be maintained, based on a presumption that the employment relationship continues to exist.
When it comes to the basis of assessment of the contributions, besides the salary, the length of service bonus, and the management bonus, the new Regulations also include the following:
any performance, productivity and attendance bonuses paid on a regular basis; any substitution remuneration; any pay for night-time work; any other bonuses...