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LIT (LABOUR INCOME TAX) AND SOCIAL SECURITY                                       06 | Recursos Humanos
                                                                                           06 | Human Resources
         Requirements
         Notions on Angola General Labour Law







          In Angola, individual incomes are taxed in accordance with the associated productive factor. The figure of a tax that widens income
          from each household does not exist. Individual incomes from work and capital are taxed in different entities and rates. Social security
          contribution in Angola consists in a mandatory scheme of contributions for employers and employees. This training course intends to give
          trainees knowledge that will allow them to assess taxes and social security rates.




                                                            CONTENTS
             OBJECTIVES
                                                            Module 1 - LTI
             At the end of this training course, all trainees will be able   - Law 10/99 – Fundamentals
             to develop technical knowledge that will allow them to   - LTI – Content
             understand LIT and social security legal regime in Angola;   - Included or Exempt Legal Persons
             to understand practical application of laws that rule LIT and
             social security.                                - Collectable or Non-Collectable Items
                                                             - Different Rates Applied when Calculating LTI
                                                             - Fiscal Administration
             ADDRESSEES                                      - Practical Exercises

             Administrative, operational or functional management from   Module 2 - Social Security
             human resources department who are responsible for the
             calculation and/or processing salaries; everyone interested   - Law 7/04 – Basic Law of Social Protection
             on this subject.                                - Fundamentals and Objectives of Law 7/04
                                                             - Scope of Law
                                                             - Levels of Protection
                                                             - Forms of Attributing Benefits
                                                            Module 3 - Mandatory Social Protection
                                                             - Scope
                                                             - Motherhood Protection
                                                             - Protection in Death
                                                             - Protection in Disease or Incapacity
                                                             - Protection in Unemployment
                                                            Module 4 - Complementary Social Protection
                                                             - Scope
             INFORMATION                                     - Included Subjects
             Hours: 30h                                      - Forms of Attributing Benefits
             Time: See Training Plan
             Material Delivered: Training Support Material
             Training: Attendance Required
             Regime: Working Hours / Post-Working Hours




             METHODOLOGIES

             Methodologies used by the trainer will be
             expository, demonstrative and/or active, favouring
             the latter whenever possible.
















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