Below are the key points an employer must keep in mind while seeking employees in Comoros.
Employee Contract
Public and Provincial Holidays
Leave Information
Basic
The labor laws of Comoros do not specify any requirements for the employment contract. However, as a best practice, an employer must draft the contract in a language both parties understand and include as many details as possible.
Probation Period
The probationary period for employees in Comoros can be a maximum of 6 months.
Public and Provincial Holidays 2023
13th Month Pay
Comoros has no legal provision for 13th-month pay.
Employee Benefits
- Annual Leave
- Sick Leave
- Maternity Leave Social
- Security Additional Fringe Benefits an employer can provide:
Accommodation Food Vouchers Transportation Bonuses Relocation assistance
- Accommodation
- Food Vouchers
- Transportation
- Bonuses
- Relocation assistance
Employees in Comoros can be paid on a monthly basis.
As of 2022, the minimum wage in Comoros is 55,000 KMF per month.
Overtime pay in Comoros is calculated by adding 15% of the wage for the first 8 hours of overtime, 30% for the next 8 hours, and 40% for hours worked after that. A maximum of sixty hours of overtime is allowed in one week.
Employees are entitled to a 40% wage increase for working on rest days and public holidays.
Employer Payroll Cost:
| Type of Tax |
Rate |
| Social Security |
2.5% |
| Pension |
5% |
Employee Payroll Cost:
| Type of Tax |
Rate |
| Social Security |
2.5% |
| Pension |
3% |
Employee Income Tax
| Income (KMF) |
Rate |
| 150,000 – 500,000 |
5% |
| 500,001 – 1,000,000 |
10% |
| 1,000,001 – 1,500,000 |
15% |
| 1,500,001 – 2,500,000 |
20% |
| 2,500,001 – 3,500,000 |
25% |
| Above 3,500,000 |
30% |
VAT
There is no VAT in Comoros.
Employment in Comoros can be terminated both by the employee and the employer. The employer can terminate the employment only on substantial grounds.
Comoros’ notice period depends on the employment contract.
Severance pay
Severance pay in Comoros is determined after consultation with the Consultative Council of Labor and Employment.
A visa is mandatorily required for foreign nationals seeking jobs in Comoros. One may apply for two types of visas – short-term and long-term. The short-term visa allows an individual to work in Comoros for up to 30 days, while the long-term visa allows one to work for more than 45 days. Visas in Comoros are given upon arrival into the country.