Angola: Expatriate Employee Legal Regime

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.