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Waiver of Fines and Interest Rebate Payments on Social Security - Cabo Delgado

We hereby to inform the business community and other interested parties, with a particular focus on employers and self-employed people based in the province of Cabo Delegado, that has entered into force the Decree No. 42/2022 of 17 August (hereinafter the “Decree”), concerning the waiver of fines and interest rebate arising from the payment of contributions to the Mandatory Social Security System – INSS, within the scope of mitigating the effects of the terrorism in Cabo Delegado province.

The concession covers companies and self-employed people, based in Cabo Delegado province, with outstanding debts, fines and late payment interest, those that have pending coercive collection processes before Courts, Prosecutors and Private Tax Enforcement Courts and those that have concluded payment agreements in installments before the entry in force of the Decree.

Under the terms of the Decree, the taxpayer who shall make the full payment of contributions shall benefit            from the total waiver of fines and interest rebate by 98%, and the taxpayer who shall make the payment of contributions in installments shall benefit from the total waiver of fines and interest rebate by 75%.

With this waiver, employers and self-employed employees that had an irregular situation with the INSS, due to debts, will be able to benefit from this prerogative to regularize their situation until the 17th of August 2023.