By way of Executive Decree 688/25, of 27 August 2025, the Ministry of National Resources, Petroleum and Gas (MIREMPET) approved the Technical Regulations for the Oil and Gas Reserves Estimates.

This is a summary of Executive Decree 688/25 requirements:

• Subject entities: ED 688/25 is applicable to (i) the operators and (ii) the companies providing oil and gas reserves certification.
• Annual Report: Each operator must submit to ANPG (the National Concessionaire and regulator) an Annual Oil and Gas Reserves and Resources Report in the format attached to ED 688/25. The Annual Report must be submitted by 15th February each year. The report must be further consistent with the approved Development and Production General Plan for the respective contract area.
• PMRS: In preparing the Annual Report the operator must follow the most recent guidelines of the Petroleum Resources Management System (PRMS) published by the Society of Petroleum Engineers (SPE).
• Reserves and resources classification: Reserves/resources shall be classified in the Annual Report as follows:
  • Original Oil in Place
  • Proved Reserves (1P): Developed and Non-developed
  • Proved Reserves plus Probable (2P): Developed and Non-Developed
  • Proved Reserves plus Probable plus Possible (3P): Developed and Non-Developed
  • Contingent Resources (1C, 2C, 3C): per contingent resource and per contract expiration
  • Prospective Resources (1U, 2U, 3U): as included in the Annual Work Program
  • Accumulated Production

   Additionally, operator must also provide the following information:

• • Gas volumes used in the operations
  • Year-over-year comparative comparison of reserves/resources
  • All estimated volumes, including cost estimates
• Confidentiality: ANPG shall ensure confidentiality of all information provided by operator. However, ANPG shall use such information to prepare an “annual consolidated oil and gas reserves and resources report” for Angola by the 31st March of the following year.
• Language: The Annual Report and any related information must be produced by operator in Portuguese language.
• Reserves certification: In order to certify the reserves and resources, the operator must hire an independent certification entity registered with ANPG or an internal auditor certified by SPE.
• Project economic ring-fencing: Each project contained in the Annual Report and related reserves/resources information shall have a separate production plan and cash flow projection. Cash flow projections for calculating economic thresholds shall be prepared for each development area.
• Resource economic life: Estimates must take into account the resource economic life regardless of the length of the respective contract. Technically recoverable resources that extent beyond the contract term shall be classified as “contingent resources”.
• Information breakdown: Reserves/resources information must be provided per (i) contract area, (ii) basin, (iii) field, (iv) reservoir and/or (v) production area. Resources shall be classified as conventional or non-conventional.
• Prospective resources: Estimated volumes existing in undiscovered accumulations shall be classified as “prospective resources”.
• Project classification: Projects are classified as (i) commercial, (ii) subcommercial, and (iii) undiscovered.
• Recoverable volumes classification: Recoverable oil volumes are classified as (i) produced, (ii) reserves, (iii) contingent resources and (iv) prospective resources.
• Oil price: Oil and gas price projections shall be defined by ANPG in accordance with best international practice.
• Inspection/Audit: ANPG and/or MIREMPET may undertake audits and inspections to ensure compliance with the above requirements. ANPG shall prepare and send to operator audit reports describing problems identified and proposed corrective actions, if applicable.
• Independent verification: In case the volumes presented by the operator and the volumes estimated by ANPG are different in more than 10%, the latter may request verification of such volumes by an independent expert.

The operators have a grace period of 1 year to comply with the requirements of Executive Decree 688/25.

By way of Executive Decree 687/25, of 27 August 2025, the Ministry of National Resources, Petroleum and Gas (MIREMPET) has approved the Technical Regulations for the Annual Production Plan. The Annual Production Plan is the document to be prepared by the operator of an oil field and submitted to ANPG (the National Concessionaire and regulator) on an annual basis.

This is a summary of Executive Decree 687/25 requirements:

• The Annual Production Plan must contain annual forecasts for the following:
  1. Production of oil, gas and water;
  2. Movement of oil, gas and water;
  3. Natural gas flaring;
  4. Injection of special fluids in the reservoir to enhance oil recovery;
  5. Waste disposal.
• Production of oil, gas and water:
  • The data must be presented in the format of Table 1 attached to ED 687/25 and reflect the volumes forecasted to be effectively produced from each field. Where applicable, volumes per each production platform or FPSO must also be provided;
  • Information on condensate volumes must also be provided;
  • Natural gas production must be segregated between Associated and Non-Associated Natural Gas.
• Movement of oil and gas:
  • The data must be presented in the format of Table 2 attached to ED 687/25 and reflect forecasted volumes to be transferred from one field to another. This includes Natural Gas transferred between fields for injection or own use in the field;
  • Natural gas injection forecasts must be provided with a breakdown for secondary recovery and storage;
  • Forecast on natural gas to be used in each field must also be provided.
• Movement of water:
  • The data on water production associated with petroleum must be presented in the format of Table 2 attached to ED 687/25 and reflect the volumes forecasted to be effectively produced from each field;
  • The data must include the following detailed information:
    1. Water volumes for injection;
    2. Injection water for secondary recovery;
    3. Water volumes to be discharged, including location of such discharge.
• Gas Flaring:
  • The data must be presented in the format of Table 3 attached to ED 687/25;
  • Gas volumes flared in fields that share the same production facilities must be calculated pro-rata to each field production.
• Injection of special fluids:
  • The data must be presented in the format of Table 4 attached to ED 687/25;
  • The data must breakdown CO2, N2, vapor and other special chemical fluids.
• Waste disposal:
  • The data must be presented in the format of Table 5 attached to ED 687/25;
  • Information on waste disposal sites/locations must be provided.
• Deadline for submission:
  • The Annual Production Plan must be submitted to ANPG by the 15th of October each year.
• Revision:
  • The Annual Production Plan must be revised/updated in case the General Development and Production Plan and/or the Work Program and Budget is amended to include revised forecasts for production, injection levels, gas flaring, movement of fluids or discharge volumes.
• Audit & Inspection:
  • ANPG and/or MIREMPET may undertake audits and inspections to the operators to ensure compliance with the above requirements. The operators must facilitate and cooperate with such audits/inspections, including by promptly providing any information/data requested.
    
    

The operators have a grace period of 180 days to comply with the requirements of Executive Decree 687/25.

By way of Order 4/25, of 22 August 2025, the Angolan Central Bank (BNA) enacted a new legal regime for Electronic Currency Accounts. Below is a summary of Order 4/25:

• The following may open Electronic Currency Accounts:
  1. Resident individuals (nationals or aliens) for personal or commercial use;
  2. Nationals under the age of 18 (subject to parents’ authorization) for personal use;
  3. Non-resident alien individuals;
  4. Micro or small enterprises (as defined in Law 30/11, of 13 September 2011) for commercial use.
     
     
• Electronic Currency Accounts may be opened in person or through a digital online process;
  
  
• Electronic Currency Accounts may be of four (4) different types:
  1. Type I and II – Held by individuals for personal use;
  2. Type III – Held by individuals for commercial use;
  3. Type IV – Held by companies for commercial use.
     
     
• The following transactions are permitted in each type of account:

• BNA will define by separate Order the maximum transaction amounts/limits for Electronic Currency Accounts;
  
  
• No fees or commissions may be charged for the use of Electronic Currency Accounts;
  
  
• Funds in Electronic Currency Accounts must be reimbursed to clients within a maximum of 24 hours.

The service providers for electronic currency payments must comply with the Order 4/25 requirements within 180 days in the case of existing Electronic Currency Accounts or within 60 days in the case of newly opened accounts.

Ministry of Finance Executive Decree 675/25, of 15 August 2025, introduced a new organization of the Angolan Tax Administration consistent with the country’s current administrative structure adopted by Law 14/24, of 5 September 2024. The main features of the new organization are the following:

• Eight (8) “Tax Regions” were created as follows:
  • First Tax Region – Provinces of Cabinda and Zaire
  • Second Tax Region – Provinces of Malange, Cuanza Norte and Uíge
  • Third Tax Region – Provinces of Bengo, Luanda and Icolo and Bengo
  • Fourth Tax Region – Provinces of Benguela and Cuanza Sul
  • Fifth Tax Region – Provinces of Huíla and Namibe
  • Sixth Tax Region – Provinces of Cuando, Cunene and Cubango
  • Seventh Tax Region – Provinces of Lunda Norte, Lunda Sul, Moxico and Moxico Leste
  • Eighth Tax Region – Provinces of Huambo and Bié
• Each Tax Region encompasses the Tax Offices (“Repartições Fiscais”), Tax Stations (“Postos Fiscais”), Customs Delegations (“Delegações Aduaneiras”) and Customs Stations (“Postos Aduaneiros”).
• The following Tax Offices are included in each Tax Region:
  • First Tax Region – Tax Offices of Cabinda, Cacongo, Mbanza Congo, Soyo, N’Zeto, and Luvo;
  • Second Tax Region – Tax Offices of Malange, Uíge, Cazengo, Cambambe and Ambaca;
  • Third Tax Region – Tax Offices of Ingombota, Maianga, Sambizanga, Talatona, Kilamba Kiaxi, Viana, Cacuaco, Dande, Ambriz and Catete;
  • Fourth Tax Region – Tax Offices of Benguela, Lobito, Cubal, Baía-Farta, Sumbe, Porto Amboim, Gabela and Waku-Kungo;
  • Fifth Tax Region – Tax Offices of Môcamedes, Tômbva, Lubando, Humpata and Matala;
  • Sixth Tax Region – Tax Offices of Cuanhama, Ombadja, Menongue and Mavinga;
  • Seventh Tax Region – Tax Offices of Saurimo, Dundo, Luena, Cazombo and Luau;
  • Eighth Tax Region – Tax Offices of Humbo, Cáala, Bailundo and Cuito.
• In addition, there are two “Large Taxpayers Offices” (“Repartição Fiscal dos Grandes Contribuintes”) which have a nationwide scope. The “Second Large Taxpayers Office” includes the oil companies and the mining companies.

Angolan Central Bank (BNA) Order 1/25, of 30 April 2025, established new rules on the granting of loans and provision of guarantees by banks to Related Parties (including Directors and members of Relevant Management Bodies).

The following main rules apply:

1. The provision of loans/guarantees to Related Parties must be made in similar terms to those provided to Non-Related Parties. This includes the criteria for examining loan applications, risk assessment, loan duration, repayment schedule, interest rate, commissions and fees, request for guarantees, etc;
   
   
2. Loans/provision of guarantees to Related Parties must be approved by no less than 2/3 of the Board of Directors and obtain a favorable opinion from the Fiscal Council. Members who may have conflicts of interest must be excluded from voting;
   
   
3. Banks must keep an updated list of Related Parties (including Directors and members of Relevant Management Bodies) and detailed information on the bank’s financial exposure to each Related Party. Details of all Related Party transactions must be provided to BNA on a quarterly basis;
   
   
4. Annual audits must be carried out on all Related Party transactions and the results thereof must be submitted to BNA upon request;
   
   
5. The total amount of (direct and indirect) credit exposure, including through the provision of guarantees, by a bank to Related Parties cannot exceed 15% of its Tier 1 capital, excluding participations in foreign subsidiaries/branches and other BNA licensed banks, subject to the following individual limits:
   • 1% per person and 5% per legal entity, in case of holders of “qualified participations” (as defined in the Financial Institutions Law), including “group entities”;
   • 1% for all other persons or legal entities (not holders of qualified participations);
     
     
     If the credit exposure exceeds the above limits, the bank must inform BNA immediately and implement a plan to correct the situation within a maximum of 6 months;
     
     
6. The bank must keep records of transactions with a Related Party for at least 10 years after the person/entity ceased to be a Related Party.

Any existing loans at the time of publication of this Order which are at odds with the above rules (including the exposure limits) may run until the end of their term, however the loan amount and duration cannot be increased/extended, and the loan cannot be renewed.

Order 1/25 is not applicable when the State is the Related Party.

Presidential Decree 89/25, of 23 April 2025, approved the following agreement signed between Angola and the Democratic Republic of Congo:

“Agreement on the Management, Revenue Sharing and Compliance of Tax Obligations in relation to the Block 14/23 Concession Area located in the Common Interest Zone between Angola and the Democratic Republic of Congo”.

The Common Interest Zone was created in 2008 to allow for the joint exploitation of petroleum resources between Angola and the DRC. The zone was converted into Angolan Block 14/23 in 2023. The Block 14/23 area is located south of Angolan Block 14 and north of Blocks 1, 15 and 31.

The main provisions of the Agreement are as follows:

• The Agreement is binding on the two states (Angola and the DRC) and the companies undertaking activities and business in the Common Interest Zone/Block 14/23;
• The oil companies conducting petroleum operations in the Common Interest Zone/Block 14/23 are subject to the Angolan tax laws, including Law 13/04, of 24 December 2004 (Petroleum Activities Taxation Law);
• The tax revenues obtained from activities in the Common Interest Zone/Block 14/23 are shared 50%/50% between Angola and the DRC. This includes revenues from the following taxes:
  • Petroleum Income Tax
  • Surface Fee
  • Training Contribution
  • Stamp Tax
  • Value Added Tax (VAT)
  • Workers Compensation Tax
  • Property Tax
  • Road Tax
  • Bonus and contributions paid under the Production Sharing Contract
  • Penalties and fines
  • Any other taxes, fees or charges applicable on petroleum activities under Angolan law
• The oil companies comprising the Block 14/23 Contractor Group must make all tax payments into a Joint Account held by Angola and the DRC. The Joint Account funds are transferred on a monthly basis to each state (on a 50%/50% split);
• DRC state-owned oil company Sonahydroc, S.A. (or any other entity carrying out petroleum operations in the Common Interest Zone/Block 14/23 on behalf of the DRC) enjoys the same tax incentives applicable to national oil companies (state-owned or private) in Angola;
• The service providers to the Block 14/23 Contractor Group which are incorporated in the DRC or are majority owned by DRC nationals are exempt from Angolan Training Contribution;
• The DRC has the right to appoint 5 (five) representatives to participate in any audits carried out by the Angolan Tax Authority (AGT) in relation to Common Interest Zone/Block 14/23 activities. The states may retain external professional firms to assist in the audits;
• The Agreement is effective on the same effective date of the Block 14/23 Production Sharing Contract and will last for the duration of the contract.

Presidential Decree 84/25, of 16 April 2025, approved the Regulations on One-Stop Shop Platform for Granting Land Rights in Angola. This is one of the items included in the agenda of the Simplify Project approved by Presidential Decree 161/21, of 21 June 2021. Below is a summary of PD 84/25:

• Platform: The “One-Stop Shop Platform for Granting Land Rights” is a technological platform which aims to streamline the process whereby the state grants rights to land that is in its private domain. Public domain land and community land are excluded from this platform.
  
  
• Entities involved: The One-Stop Shop platform aggregates all public entities and services that are involved in the land granting process.
  
  
• Authority: The following entities are responsible for granting land rights:
  1. The Minister of Territorial Administration – In case of the following land:
     • Rural land between 1.000 and 10.000 hectares;
     • Uban land above 2 hectares;
     • Semi-urban land above 5 hectares.
  2. The Provincial Governor – In case of the following land:
     • Rural land between 100 and 1.000 hectares;
     • Urban land between 1 and 2 hectares;
     • Semi-urban land between 2 and 5 hectares.
  3. The Municipal Administrator – In case of the following land:
     • Rural land under 100 hectares;
     • Urban land under 1 hectare;
     • Semi-urban under 2 hectares.

However, in all cases the application for obtaining land rights must be submitted to the Municipal Administrator.

• Process: After filing the application with the Municipal Administrator, the following steps take place:
  1. The office of the Municipal Administrator makes a preliminary review of the application, collects the application fee and schedules an inspection of the land. Inspection is not necessary in allotted/subdivided areas;
  2. The Municipal Urban Management and Land Registry department forwards the file to the Angolan Geographic and Land Registry Institute (Instituto Geográfico e Cadastral) to confirm that there are no pre-existing rights to the land;
  3. The file is returned to the Municipal Management and Land Registry department which inspects the land, provides an opinion on the application and demarcates the land. Demarcation is not applicable in allotted/subdivided areas;
  4. If the authority to grant the right belongs to the Minister of Territorial Administration or Provincial Governor, the file is forwarded to the competent authority. The application is then processed by the Angolan Geographic and Land Registry Institute (Instituto Geográfico e Cadastral);
  5. The file is forwarded to the Tax Office for tax registration of the land;
  6. The competent authority grants the land right.
     
     
• Refusal: The application must be denied if:
  1. The land is part of the state’s public domain;
  2. The land cannot be used by a private person;
  3. In case of community land;
  4. In case of state’s land reserve;
  5. If a pre-existing right exists.
     
     
• Contract & Title: The land right is granted by way of signing a contract (“Land Rights Concession Contract”) and issuing a land title.
  
  
• Registration: The land right is registered with the Real Estate Registry (Conservatória do Registro Predial) and a registry certificate is issued.
  
  
• Pending applications: Applications pending at entry into force of PD 84/25 must be processed under the new One-Stop Shop platform.

Presidential Decree 71/25, of 20 March 2025, establishes new legal requirements for invoicing in Angola. A grace period of 6 months from publication was granted, so the new rules are applicable from 12 September 2025.

Below is an outline of PD 71/25:

1. Mandatory invoice issuance – An invoice must be issued for all sales of goods, provision of services, or advance payments carried out within Angola.
   Non-profit organizations are also required to issue invoices.
2. Exemptions – Issuance of an invoice is not required in the following situations when the buyer is a natural person:
   1. Sale of goods through vending machines or electronic systems;
   2. When a ticket is issued (for transportation, events, toll road, etc);
   3. Street or market vendors.
      In these cases the invoice may be replaced by a sales slip.
3. Invoice details – Invoices must be in Portuguese language and contain the following minimum information:
   1. Name, taxpayer number and address of seller/service provider and buyer;
   2. Sequential number and year;
   3. Description of goods and services (including quantities);
   4. Price per unit and total in local currency (Kwanzas);
   5. Applicable taxes. If no tax is due, the supporting legal provision must be indicated;
   6. Date and place where goods/services were provided to buyer;
   7. Date of issue;
   8. Identification of certified software or invoice printing facility.
4. Not acceptable documents – The following documents are NOT accepted as invoices:
   1. Pro-forma invoice;
   2. Bill of lading;
   3. Credit note;
   4. Debit note;
   5. Purchase order;
   6. Payment note;
   7. Shipping note;
   8. Cash withdrawal note;
   9. Quotes, budgets, etc
   10. Any other document not contemplated in PD 71/25.
5. Invoice processing – All taxpayers under the General or Simplified VAT regimes must process invoices electronically through a certified software program approved by AGT (tax department).
   Taxpayers falling under the VAT Exemption regime may issue printed invoices approved by AGT. These taxpayers and natural persons may also issue invoices through the AGT Portal (subject to a maximum of 300 invoices per year).
   The Ministry of Finance shall issue technical specifications on electronic invoicing and certified software. During the first 12 months after such specifications are published, the compulsory electronic invoicing will only be applicable to the so-called “Large Taxpayers” (Grandes Contribuintes) and the suppliers to the State.
6. Deadline – The invoice must be issued no later than 5 (five) business days of the underlying transaction taking place.
   In case the sale/service is ongoing, a “global” invoice may be issued for a maximum duration of 1 (one) month.
7. Invoice cancellation – Invoices may be cancelled or corrected through credit notes which must indicate the reason for the cancellation.
8. Self-billing – Taxpayers with organized accounting may self-bill in the following cases:
   1. If the seller/service provider is a natural person who is unable to issue an invoice;
   2. Acquisitions from the primary sector, including agriculture, forestry, fishing, livestock farming, apiculture, handy craft, etc.

   However, self-billing should not exceed 20% of the total costs of the taxpayer in question.
   Self-billing entities are responsible for withholding applicable taxes.

9. Re-billing of expenses – In case of re-billing of expenses, it is mandatory to issue an invoice when the taxpayer incurred the cost originally and wishes to transfer it economically to a third party (in which case VAT must be charged). If the taxpayer incurred the cost on behalf of a third party, and the invoice is addressed to such third party, then no second invoice is required but the taxpayer must issue a debit note (and no VAT is charged).
10. Receipts – A receipt must be issued when an invoice is paid (in full or in part). However, a receipt is not required when the seller/service provider issued one of the following documents:
    1. Invoice-receipt;
    2. Payment note-receipt;
    3. Generic invoice; or
    4. Global invoice-receipt.
11. Information to AGT – Taxpayers must provide electronically the following information to AGT:
    1. Location of offices/facilities where invoices are issued;
    2. Identification of all invoicing software used in each facility;
    3. Identification of invoice series used/not used by taxpayer;
    4. Annual inventory files closed on 31 December (to be submitted until 15 February of the following year);
    5. Annual “SAF-T” accounting files (to be submitted until 10 April of the following year).

    In addition, taxpayers under the Geral/Simplified VAT regimes must transmit electronically to AGT the invoices, receipts and fiscal other documents issued through the SAF-T file.

12. Safekeeping – Invoices, receipts and other fiscal documents must be stored by the taxpayer in accordance with the requirements of the General Tax Code.
13. “Lottery Invoice” – With the aim of encouraging compliance with PD 71/25, AGT shall organize regular lotteries to award prizes to random invoices.
14. Penalties – In case of breach of PD 71/25, the following penalties apply:
    1. Sale of goods/services without an invoice – penalty of 7% (seven per cent) of the value of the non-issued invoice (or 15% in case of repeated behavior);
    2. Issuance of invoices missing any of the details described in number 3 above – penalty of 5% or 1% of the invoice value depending on the missing detail;
    3. Issuance of invoices outside the deadline set out in number 5 above – penalty of 0.2% of the invoice value;
    4. Lack of receipt – penalty of 1% of the invoice value;
    5. Lack of safekeeping – penalty of 1% of the invoice value;
    6. No submission of SAF-T (or submission with errors) – Same penalty as (a) above.

In case of first breach of any of the above situations, the penalty is reduced by 50%.

Presidential Decree 51/25, of 19 February 2025, enacted the new legal regime for:

1. Temporary employment contracts; and
2. The activity of temporary employment companies.

Below is a summary of the new regime:

• Definitions:
  1. “Temporary Employment Contract” – The contract between a temporary employment company and an employee whereby the employee undertakes to provide temporary work to a third party in exchange for remuneration from the temporary employment company;
  2. “Contract for Provision of Temporary Work” – The contract between a temporary employment company and another company (the “user”) whereby the former undertakes to provide one or more temporary employees to the latter;
  3. “Temporary Employment Company” – Company engaged in the temporary provision of employees to other companies;
  4. “User Company” – Company that uses the work of an employee provided by a temporary employment company, and who will work under its direction.

A) TEMPORARY EMPLOYMENT REGIME

• • Temporary Employment Contract – A temporary employment contact is required to be in writing and contain the following minimum clauses:
    1. Identification of the parties;
    2. Job description and professional classification;
    3. Remuneration;
    4. Duration;
    5. Work place
    6. Work schedule;
    7. Date of signing.
  • Justification – A company may only use temporary employees (to be provided by a temporary employment company) in the following cases:
    1. To fill in the position of an employee who is temporarily absent;
    2. To respond to a temporary and/exceptional work demand;
    3. To perform occasional work which is outside the normal activity of the company;
    4. Seasonal work;
    5. Other situations where the temporary nature of the work does not warrant the hiring of permanent staff;
    6. To perform urgent tasks;
    7. To protect against risks to the facilities, equipment or employees;
    8. Start of business or new activities of uncertain duration, restructuring, business expansion, etc;
    9. In case the employee has been unemployed for over 1 year;
    10. Construction or similar works;
    11. Training;
    12. Retired employee.
  • Duration – The contract duration cannot exceed the terms set forth in the General Labor Law (between a minimum of 6 and a maximum of 60 months depending on the justification case above).
    If the employee is hired outside one of the justifications set forth above, or if the maximum duration of the contract is exceeded, the employee becomes a permanent member of staff of the user company. This is also applicable in case the temporary employment company is found to not have a license to carry out its activity (more below).
  • Contract for Provision of Temporary Work – The contract for provision of temporary work is required to be in writing and contain the following minimum clauses:
    1. Identification of the parties (including license number of the temporary employment company and social security numbers);
    2. Justification for temporary employment (per above cases);
    3. Job description;
    4. Work place;
    5. Work schedule;
    6. Fee to be paid by the user company to the temporary employment company;
    7. Commencement date;
    8. Contract duration;
    9. Date of contract signing.

In addition, the temporary employment company must provide to the user company a copy of the respective work accident and occupational disease insurance.

• • Employee replacement – Unless agreed otherwise, termination of the temporary employment contract will not cause termination of the contract for provision of temporary work. In this case, the temporary employment company must provide a substitute employee to the user company. This obligation also applies in case the employee is found not to be fit for the job in the first 15 days of employment or if the employee is suspended following for disciplinary reasons.
  • Work rules – The temporary employee is subject to the direction of the user company and to its applicable rules and policies in terms of work schedule, work location, HSE, use of equipment and facilities, etc..
  • Disciplinary action – The temporary employment company (not the user company) is responsible for exercising disciplinary action against the employee.
  • No charge to employee – The temporary employment company cannot charge any fee or payment to employee for provision of any services or training.
  • HSE – The temporary employee enjoys the same conditions applicable to the user company employees as regards HSE.

B) TEMPORARY EMPLOYMENT COMPANIES

• • License – Temporary employment companies must obtain a license from the Ministry of Labor (Maptss) through its National Institute of Employment and Professional Training (Instituto Nacional de Emprego e Formação Profissional – INEFOP). In order to obtain a license, the company must:
    1. Have good reputation;
    2. Possess technical and organizational capacity;
    3. Be in good standing with the tax and social security office.

Requisite (ii) is confirmed by an inspection carried out by the General Labor Inspectorate (Inspecção Geral do Trabalho).

The license has a duration of 24 months, renewable.

• • Reporting – The companies must submit to the employment center where they are based (i) a 6-monthly activity report in the format attached to PD 51/25, and (ii) a full list of the employees provided, including details on contract duration, workplace, salary, professional classification, etc..
  • Training – The companies must spend no less than 5% of their annual turnover in professional training of their temporary employees.

In all matters not specifically covered by PD 51/25, temporary employment contracts are subject to the General Labor Law.

Presidential Decree 49/25, of 18 February 2025, enacted the new legal regime on the professional activity of Non-Resident Foreign (Expatriate) Employees in Angola. Below is a summary of the new regime:

• Scope – PD 49/25 is applicable to all employment contracts entered into between non-resident foreign employees (also called “expatriates” for this summary) and any employer entities in Angola, including private or public companies, cooperatives, NGOs, diplomatic missions and international organizations, etc.;
• Hiring Requirements – Expatriate employees can only be hired by an Angolan employer if they meet the following requisites:
  1. They must hold a valid Work Visa for the duration of the employment contract;
  2. They must be of legal age both in Angola and in their home country;
  3. Possess technical or scientific qualifications as confirmed by their employer;
  4. Possess physical and mental aptitude attested by a medical certificate.
• Quota – The total expatriate workforce cannot exceed 30% per employer. At least 70% of the workforce must be comprised of national employees.
• Employment Contract – The employment contact is required to be in writing and contain the following minimum clauses:
  
  1. Identification and address of the parties;
  2. Employee job (and professional classification);
  3. Workplace;
  4. Work schedule;
  5. Salary, including benefits;
  6. Undertaking that employee will return to home country at the end of contract;
  7. Commencement date;
  8. Date and place of signing.
     The undertaking under (6) must be certified by a notary public.
• Duration – The contract must have a limited duration as agreed between employer and employee. The contract may be renewed up to two times.
• Registration – The contract, including renewals, must be registered with the employment center (“centro de emprego”) where the employer is based. A registration fee of 5% of the monthly salary is due.
• No discrimination – Expatriate employees and national employees are entitled to identical remuneration for the same or equivalent job. Expatriate employees should be included in the employer “job qualifier” (“qualificador ocupacional”) in the same terms as national employees.
• Tax – Expatriate employees are subject to the general tax obligations and rates applicable to all other employees in Angola.
• Severance Payment – In case of termination of employment, expatriate employees are entitled to the same severance payments as applicable to all other employees according to the General Labor Law.
• Salary Repatriation – Salary repatriation is subject to the applicable foreign exchange legislation.

In all matters not specifically covered by PD 49/25, expatriated employees are subject to the General Labor Law.