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Mozambique

Remote Working Legislation, Laws & Regulations in Mozambique

Laws, regulations and legal information related to working from home and remote work

Table of contents
  1. Is there any legislation relating to working from home in your country? 
  2. How can working from home be implemented in a company (e.g. through collective bargaining agreements, a unilateral decision, employment contracts)? 
  3. Can an employer force an employee to work from home? 
  4. Can an employee force an employer to allow them to work remotely? 
  5. Does an employer have to provide the employee with office equipment and supplies for remote work? 
  6. Does a company have to reimburse an employee for expenses incurred while working from home? 
  7.  Does an employer have to grant an employee a specific allowance for working from home? If so, under what conditions does an employer not have to pay such an allowance?   
  8.  For employees who work remotely, is the employer responsible for ensuring proper working conditions from a health and safety perspective? 
  9. Are there any other specific obligations for the employer? 
  10.  Does an employee need to be insured to work from home? 
  11.  Is an employee who works from home protected by legislation for work-related accidents and illnesses? 
  12. Is an employer permitted to charge its employees a “reimbursement for working from home” for costs saved? (Saved expenses could include the employee’s reduced costs for transportation, petrol, lunches in restaurants and dry-cleaning charges for office attire).
  13. Are there any other specific obligations on the employee? 
  14.  Have there been any legislative changes, or updates to immigration rules, designed to encourage short-term remote working in your country (compared to the rules normally found in other countries)? 
  15. What is meant by remote work abroad and do national regulations exist in this regard? 
  16.  Which labour law provisions are applicable during remote work abroad? 
  17. Do employees remain in the previous social security system during remote work abroad? 
  18. What applies in terms of tax law to short-term remote work abroad, especially after or before a holiday? 
  19.  What needs to be considered in terms of residence law? 
  20. Any other comments?
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1. Is there any legislation relating to working from home in your country? 

No. There is only a general provision under the Law n. º 13/2023 of 25 August Labour Law, which awaits specific regulation. 

2. How can working from home be implemented in a company (e.g. through collective bargaining agreements, a unilateral decision, employment contracts)? 

Remote working can be implemented in a company by means of an Employment Contract (by express indication in one of its clauses); a Collective bargaining instrument/Adhesion Agreement (by provision in the internal regulations to be adhered expressly or tacitly) or by written Agreement (between the company and the employee).  

3. Can an employer force an employee to work from home? 

No. Under no circumstances can the employer force the employee to work from home. Remote working must always be the result of a written agreement between the employer and the employee or when the nature of the work requires it. 

4. Can an employee force an employer to allow them to work remotely? 

No. Under no circumstances can the employee force the employer to allow work from home. Remote working must always be the result of a written agreement between the employee and the employer or when the nature of the work requires it. 

5. Does an employer have to provide the employee with office equipment and supplies for remote work? 

Yes. All the equipment needed for the employee to effectively work remotely must be provided by the employer, especially the equipment that integrates information and communication technologies. 

6. Does a company have to reimburse an employee for expenses incurred while working from home? 

Yes. In the case of remote working, it is always the company's responsibility to bear the costs incurred by the employee. For this reason, all costs incurred by the employee in remote working should be reimbursed by the company, provided that the expenses are proven.  

7. Does an employer have to grant an employee a specific allowance for working from home? If so, under what conditions does an employer not have to pay such an allowance?   

Yes. When this specific allowance is provided for in the employment contract, accession agreement or written agreement, when exceptional working conditions or results occur, and when specific circumstances justify this allowance.  

8. For employees who work remotely, is the employer responsible for ensuring proper working conditions from a health and safety perspective? 

Yes. In the same way that the employer is obliged to promote health, hygiene and safety for employees who work in the company, under the terms of the Employment Law and the specific regime for Accidents at Work and Occupational Diseases (established by Decree n.º 62/2013 of 4 December), the same regime also applies with the necessary adaptations to employees who work via remote working. 

9. Are there any other specific obligations for the employer? 

No specific obligation for the employer expressly results from the law, but they may result from the indication in the written agreement, collective labour agreement (internal company regulations) or employment contract, or all the obligations applicable to employees who work in person, where applicable.  

10. Does an employee need to be insured to work from home? 

Yes. Employees who work through remote working have the same rights as employees who work in the company (i.e. the right to insurance). 

Yes. The employees who work from home are also subject to the specific regime for Accidents at Work and Occupational Diseases. 

12. Is an employer permitted to charge its employees a “reimbursement for working from home” for costs saved? (Saved expenses could include the employee’s reduced costs for transportation, petrol, lunches in restaurants and dry-cleaning charges for office attire).

No. The employer is only entitled to no longer award the employee these additional benefits to the basic salary from the date on which the employee starts remote working. 

13. Are there any other specific obligations on the employee? 

No specific obligation for the employee expressly results from the law, but they may result from the indication in the written agreement, collective labour agreement (internal company regulations) or employment contract, or all the obligations applicable to employees who work in the company, where applicable. 

14. Have there been any legislative changes, or updates to immigration rules, designed to encourage short-term remote working in your country (compared to the rules normally found in other countries)? 

Yes. Remote working is a new reality in Mozambique compared to some countries that have already adopted it, but it is not yet regulated. 

15. What is meant by remote work abroad and do national regulations exist in this regard? 

This form of remote working has not yet been legislated in Mozambique, but it should be understood to be a situation in which a worker temporarily carries out their work at a location in a country other than the employer's traditional office, using technology and communications equipment to stay connected. 

16. Which labour law provisions are applicable during remote work abroad? 

There is no Mozambican legislation that specifically concerns mobile working abroad. However, the employer and employee can agree on the terms under which it should be provided, and can apply the Labour Law, subsidiarily (i.e. working hours, health and safety in the workplace, pay, etc.). 

17. Do employees remain in the previous social security system during remote work abroad? 

Not applicable. 

18. What applies in terms of tax law to short-term remote work abroad, especially after or before a holiday? 

Not applicable. 

19. What needs to be considered in terms of residence law? 

Not applicable.

20. Any other comments?

N/A.