Contributions were worth 951.47 billion kwanzas in 2025 and are managed by an autonomous system that funds pensions and future reserves
Angola’s General Tax Administration (AGT) is considering taking over the collection of Social Security contributions, the newspaper Expansão reports in its edition of Friday, 25 September. According to the weekly, the matter has already been raised in statements by tax administration officials, and exploratory talks are said to have taken place with the National Social Security Institute (INSS). The subject has likewise been discussed by members of the National Assembly in specialist committees. At stake is an annual volume of contributions approaching one trillion kwanzas — 951.47 billion in 2025.
The proposal runs up against the current legal framework. The INSS Organic Statute, approved by Presidential Decree no. 155/26 of 26 August, assigns the Institute responsibility for registering insured persons and contributors, collecting contributions on both a voluntary and an enforced basis, managing reserve funds and paying benefits. Any change would therefore require an express amendment to the legislation — and would come shortly after the National Assembly approved, at the end of July, the new Social Protection Framework Law and the Code of Procedure for the Payment and Enforcement of Social Security Debts, instruments designed precisely to strengthen the INSS’s powers.
The chairman of the INSS Board of Directors, Anselmo Monteiro, stresses that these resources fund legally defined benefits and are earmarked exclusively for Mandatory Social Protection. They are not general tax revenues intended to finance public spending as a whole, he writes, arguing that contributions must retain full asset and accounting autonomy. He further warns that separating collection from the rest of the cycle — which runs from the worker’s registration through to the granting of entitlements and the investment of reserves — could produce data discrepancies, delays and diffuse lines of responsibility.
Expansão argues that the debate should not be reduced to which institution collects more effectively. Should the AGT have better tools for identifying non-compliant companies, the answer may lie in information sharing and interoperability between the two bodies — a path already facilitated by Presidential Decree no. 11/26, which provides for the electronic exchange of data within Mandatory Social Protection. At a time of heavy pressure on public accounts, the newspaper contends that the separation between the two funds should be safeguarded, since taxes collected today finance today’s State, whereas social contributions also answer for tomorrow’s commitments.
25/09/2026
