Mozambique Payroll

Use this skill whenever asked about Mozambique payroll processing for employed persons. Trigger on phrases like \"Mozambique payroll\", \"IRPS withholding\", \"IRPS Moçambique\", \"INSS deduction\", \"segurança social Moçambique\", \"PAYE Mozambique\", \"Form 19\", \"Modelo 19\", \"M/19\", \"tax withholding Mozambique\", \"salário líquido Moçambique\", \"net salary Mozambique\", \"employer INSS Mozambique\", \"salário mínimo Moçambique\", \"minimum wage Mozambique\", \"MAIBOR penalty\", \"gross to net Mozambique\", \"non-resident 20% Mozambique\", \"Lista Nominal\", or any question about computing employee pay, income-tax withholding, or social-security contributions for Mozambique-based employees. This skill covers IRPS (income tax) monthly withholding by the employer, INSS social security (employee 3% + employer 4%), the monthly PAYE table, non-resident flat withholding, minimum wage by sector, and filing obligations to the Autoridade Tributária (AT) and INSS. ALWAYS read this skill before processing any Mozambique payro

mkdir -p ~/.claude/skills/mozambique-payroll
curl -L https://claudskills.com/skills/mozambique-payroll/SKILL.md \
  -o ~/.claude/skills/mozambique-payroll/SKILL.md

@misc{mozambique-payroll-2026,
  author    = {openaccountants},
  title     = {Mozambique Payroll [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/mozambique-payroll/}
}