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Payroll and Benefits Guide Mauritius

Last updated: May 10, 2023

Currency
Mauritian rupee
Employer Taxes
12.50% - 15.50%
Payroll Frequency
Monthly
Employee Costs
7%
Capital
Port Louis
Date Format
dd/mm/yyyy
Fiscal Year
1 July - 30 June
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Contribution

Employer
Employer Payroll Contributions
3.00%
Contribution Sociale Generalisee (CSG) (An employee, other than a public sector employee, earning a basic wage or salary not exceeding MUR 50,000 in a month.
6.00%
Contribution Sociale Generalisee (CSG) An employee other than a public sector employee earning a basic wage or salary exceeding MUR 50,000 in a month.
2.50%
National Savings Fund (NSF) -threshold MUR 24,315
6.00%
National Pension Fund
1.00%
Training Levy
12.50%-15.50%
Total Employment Cost
Employee
Employee Payroll Contributions
1.50%
Contribution Sociale Generalisee (CSG) (An employee, other than a public sector employee, earning a basic wage or salary not exceeding MUR 50,000 in a month.
3.00%
Contribution Sociale Generalisee (CSG) An employee other than a public sector employee earning a basic wage or salary exceeding MUR 50,000 in a month.
n/a
Contribution Sociale Generalisee (CSG) Public sector employee earning a basic wage or salary not exceeding MUR 50,000 in a month.
n/a
Contribution Sociale Generalisee (CSG) Public sector employee earning a basic wage or salary exceeding MUR 50,000 in a month.
n/a
Contribution Sociale Generalisee (CSG) An employee who is in the domestic service earning a basic wage or salary not exceeding MUR 3,000 in aggregate in a month from one or more employers.
1.00%
National Savings Fund (NSF) – threshold MUR 24,315
3.00%
National Pension Fund
5.50% – 7.00%
Total Employee Cost
Employee Income Tax
10.00%
Up to 700,000 MUR
12.00%
Between 700,001 MUR and 975,000 MUR
15.00%
975,0001 MUR and above, plus solidarity levy (If applicable: being a direct monthly income allowance of 1,000 MUR provided to those earning a gross income of up to 50,000 MUR)
Income exemption thresholds:
 An individual with no dependent 325,000 MUR
An individual with one dependent 435,000 MUR
An individual with two dependents 515,000 MUR
An individual with three dependents 600,000 MUR
An individual with four dependents 680,000 MUR

Employer taxes

Highest
Lowest

Employee taxes

Highest
Lowest

Minimum Wage

General

The National minimum monthly wage, payable to full-time employees, is 15,000 MUR.

MINIMUM WAGE (PER MONTH)

Highest
Lowest

Payroll

Payroll Cycle

The typical payroll cycle in Mauritius is a monthly basis.

13th Salary

There is a statutory requirement to provide a 13th salary. The employer shall pay the employee, either an end-of-year bonus equivalent to 1/12 of the annual earnings figure or a gratuity in accordance with the End of Year Gratuity Act 2001, (whichever is the higher), as long as the employee has been in continuous employment for the whole or part of the year and is still in employment as of 31 December of that year.
75% of this expected bonus is payable no later than 5 working days before 25 December and the balance no later than the last working day of the year.

Working Hours

General

The standard workweek in Mauritius is 45 hours per week, 9 hours per day for five days in a week, or eight hours per day for six days in a week.

Overtime

All work exceeding the standard working hours a week is to be paid as overtime. Overtime is paid at 150% of the regular hourly salary rate. Should an employee be required to work for more than 2 hours after having completed the normal day’s work on any day of the week, the employer must provide an adequate free meal or be paid a meal allowance of 85.00 MAU.

Leave

Annual Leave (vacation)

Employees are generally entitled to a minimum of 20 working days of paid annual leave once one year of service has been completed plus an additional 2 days leave per year.

Prior to that once an employee has been employed for 6 months, the employee is entitled to one day leave per month for the remaining six months of the year, i.e., 6 days paid annual leave.

Public Holidays

Should an employee be requested to work on a public holiday or a rest day, the overtime should be paid at 200% of the regular salary hourly rate for the first 8 hours, thereafter at 300%.

Each year the government may decide near the holiday period if a public holiday falling on a weekend will be moved to a weekday or will be lost.

Certain religious holidays are determined by the lunar cycle and will be confirmed nearer the date of the holiday.

Date Day Holiday Notes
1 Jan 2024 Monday New Year’s Day
2 Jan 2024 Tuesday New Year’s Day  Holiday
25 Jan 2024 Thursday Thaipoosam Cavadee
1 Feb 2024 Thursday Abolition of Slavery
10 Feb 2024 Saturday Chinese Spring Festival
8 Mar 2024 Friday Maha Shivaratree
12 Mar 2024 Tuesday National Day
9 Apr 2024 Tuesday Ougadi
10 Apr 2024 Wednesday Eid al-Fitr Tentative
1 May 2024 Wednesday Labour Day
15 Aug 2024 Thursday Assumption of Mary
8 Sep 2024 Sunday Ganesh Chaturthi
31 Oct 2024 Thursday Divali
2 Nov 2024 Saturday Arrival of Indentured Labourers
25 Dec 2024 Wednesday Christmas Day

Sick Days

An employee is entitled to 15 working days 100% paid sickness absence per year (covered by the employer), following the completion of 12 months of service.
All employees must alert the employer on the first day of sickness and provide a medical certificate by the fourth day (at the latest).
In 2022, a new provision regarding leave to take care of a sick child has been introduced, whereby an employee earning a monthly basic salary equal to or less than MUR 50,000 is allowed to take up to 10 days’ paid leave during every period of 12 consecutive months to be calculated at the chosen option against annual, sick, or vacation leaves.

Maternity Leave

Female employees are entitled to 12 weeks of paid maternity leave in Mauritius, (following completion of one year of service) with the requirement to take six weeks before the due date and six weeks after the birth.
Maternity confirmation certificates must be provided before any maternity leave can commence.

Paternity Leave

In Mauritius a father is entitled to five days paid paternity in one calendar year.

Parental Leave

There are no provisions in the law regarding parental leave.

Other Leave

  • 6 days paid leave for an employee’s first marriage
  • 3 days paid leave for the marriage of an employee’s child
  • 3 days paid leave for bereavement of a direct relative
Vacation Days
Public Holidays
Highest
Lowest

PAID MATERNITY LEAVE (DAYS)

Highest
Lowest

Termination

Termination Process

Employers can terminate a fix term contract by giving the following reasons – business, personal, or employees misconduct. It requires notice and a written explanation for the termination (as required by the Workers’ Rights Act (WRA)).

In addition, the employer must pay the employee an end-of-year bonus equivalent to 1/12 of his yearly earnings on the last working day when:

  • (a) the contract of determinate duration ends before the 31 December of any year
  • (b)the contract is terminated in the course of the year for any reason
  • (c) the employee resigns in the year after having been in continuous employment for at least 8 months

It is common to use a mutual term agreement to end the employment relationship. The terms of this agreement vary case by case.

Notice Period

The statutory notice period has stipulated in the Workers’ Rights Act (WRA) that an employer must give a minimum of 30 days notice prior to dismissal, although longer notice periods are often stipulated in the employment contract.

Severance Pay

In general, employees are entitled to severance pay based on length of service and reason for termination. In accordance with the Workers’ Rights Act (WRA) where the employer terminates an employee’s employment without justification, the worker may claim severance allowance against the employer if they have completed continuous employment for at least 12 months.
Severance allowance is calculated based on three months’ remuneration per year of service in that employment.

Probation Period

The standard probation period in Mauritius ranges from one to three months.

VISA

VISA

A foreign employee requires a work permit to start working in Mauritius but must also obtain a residence permit. An occupation is a package of both residence and work permit, allowing people to work and live in Mauritius. Obtaining an occupation permit in Mauritius is only possible when being a sponsored professional, self-employed worker, or an investor. Alternatively, a regular work permit that comes with a separate residence permit can be applied for.

However, the Minister of Finance has announced immigration measures in the 2022 budget aimed at making the country’s immigration system more investor friendly. The announced measures include, the introduction of work and residence permit eligibility rights and benefits for residential property owners and shareholders of companies in Mauritius; assisting businesses to recruit foreign national graduates of local tertiary institutions under the Young Professional Occupation Permit; enabling entrepreneurs and students completing their studies to apply for a Premium Visa, which allows work for companies outside Mauritius while in Mauritius; and expediting the issuance of work permits. These measures are likely to pass and be implemented into law over the next 12 months.

Remote Work

The Government of Mauritius passed the Workers’ Rights (Working from Home “WFH”) Regulations imposing that the employer may require an employee to work from home by providing a notice of 48 hours. An employee may equally make a request to work from home, and the employer has the discretion to whether approve or deny the request.

The employer and the employee should enter into a work from home agreement in compliance with the WFH Regulations.

A remote employee is entitled to compensation for applicable work-related expenses such as electricity, water, telecommunication, disturbance allowance for work performed during working hours, etc.

A remote employee is required to inform the employer of the proposed remote work premises. With authorization of the remote employee and prior notice, the employer may have access to the remote work premises in order to install, maintain or retrieve any working tools and equipment, deliver or collect working materials, conduct a suitable risk assessment to identify any risk to the health and safety of the remote worker where appropriate.

VAT

General

The Standard rate of VAT in Mauritius is 15%.

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Payroll and Benefits Guide
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What’s covered in this guide:

  • Employer/employee contributions
  • Minimum wage
  • Working hours
  • Visa requirements

And more...

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Public Holidays Calendar

Mauritius
Download:
CSV
PDF
ICS
Date Day Holiday Notes
1 Jan 2024 Monday New Year’s Day
2 Jan 2024 Tuesday New Year’s Day  Holiday
25 Jan 2024 Thursday Thaipoosam Cavadee
1 Feb 2024 Thursday Abolition of Slavery
10 Feb 2024 Saturday Chinese Spring Festival
8 Mar 2024 Friday Maha Shivaratree
12 Mar 2024 Tuesday National Day
9 Apr 2024 Tuesday Ougadi
10 Apr 2024 Wednesday Eid al-Fitr Tentative
1 May 2024 Wednesday Labour Day
15 Aug 2024 Thursday Assumption of Mary
8 Sep 2024 Sunday Ganesh Chaturthi
31 Oct 2024 Thursday Divali
2 Nov 2024 Saturday Arrival of Indentured Labourers
25 Dec 2024 Wednesday Christmas Day