Africa-Press – Mozambique. The Mozambican government has approved a fine waiver and an interest reduction scheme for taxpayers with social security debts owing since 2022, foreseeing payment in up to six monthly instalments, according to legislation consulted by Lusa this Wednesday.
The measure is provided for in Decree No. 20/2025 of July 9, and will be valid for 12 months. In the document, the government recognizes the “need to ensure the recovery of mandatory social security contributions owed by taxpayers and self-employed workers”.
This plan aims to “facilitate debt repayment” to “guarantee full access to benefits for workers or their families and stimulate economic activity by minimizing the burden of fines and interest on arrears”.
The measure, reads the decree approved by the Council of Ministers, “applies to all contributors and self-employed workers linked to the Mandatory Social Security System who have not fulfilled their contribution obligations, namely the payment of contributions, fines, and interest on arrears”.
A 98% reduction in interest on arrears is granted to contributors or self-employed workers who pay their contributions in full and a 75% reduction in interest on arrears if contributors request payment in up to six monthly instalments.
It also states that over the next 12 months, contributors and self-employed workers will “benefit from a waiver of fines for late submission of remuneration statements and a reduction in interest on late payments of contributions”, covering debts from June 2022 to June 2025.
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