Mauritius
Introduction
General overview & country facts, as well as labour regulations.
Employer Contributions
These are additional costs incurred by employers over and above the employee’s monthly gross salary and/or bonus.
Employee Contributions
These are costs incurred by employees that reduce their monthly gross salary and/or bonus to determine their net “take home” pay.
Employment Terms
All you need to know about salary & bonuses, working hours & overtime, probation period, notice period & severance pay, as well as all leave types.
COUNTRY PLAYBOOK
Mauritius
Everything you need to know about payroll, benefits & hiring top talent in Mauritius
Currency
Mauritian Rupee (MUR)
Salary payment frequency
Monthly
Capital
Port Louis
Time Zone
GMT +4:00
Official Languages
Mauritian Creole, English, French
Is English spoken?
Yes
Quick Links
Introduction
General Overview & Economic Facts
- Mauritius, officially known as the Republic of Mauritius, is an island nation located in the Indian Ocean about 2,000 kilometres (1,200 mi) from the southeast coast of the African continent. It includes the main island (known as Mauritius), Rodrigues, Agaléga and St. Brandon
- The Mauritian economy is a mixed developing economy based on exports, financial services, agriculture and tourism
- Mauritius’ economy ranks 123rd by nominal GDP (2019) and 132nd by PPP (2020)
- Mauritius ranks 66th in the world for HDI (2019)
Why Employ In Mauritius?
- The main exports from Mauritius are fish, sugar and clothing
- 4.06% of the population is between the ages of 15 and 24 years, with 43.11% of the population being between the ages of 25 and 54. Mauritius has a fairly youthful population, making it a favourable country to employ young, energetic employees
Overview Of The Labour Law
- The Employment law in Mauritius is governed by statutory regulations found in various laws
- These laws include the Employment Relations Act, the Employment Relations (Amendment) Act and the Workers’ Rights Acts. The Constitution also covers various employment matters
- The employment regulations protect employees from discrimination based on religion, race, sexual orientation and age
- Mauritian employment law provides strong labor conditions and protections for employees
Fun Country Facts
- Mauritius is the only known habitat of the dodo
- Three nations have over the years colonised Mauritius – the Netherlands (1638-1710), France (1715-1810) and Great Britain (1810-1968)
- The island of Mauritius was formed approximately 9 million years ago from lava that was released from under water volcanoes
Why Use Playroll Services For Mauritius?
- Employing in Mauritius requires companies to have their own legal entity in the country as well as managing payroll, employee benefits, taxes and legal compliance. This can get quite complicated, especially with the complexity of employment laws in Mauritius
- With Playroll’s Employer of Record services, your team will be employed by our established legal entities in each country
- We will take care of payroll, employee benefits, taxes, legal compliance and provide ongoing employee support, so that you can focus on growing a thriving team
Employer Contributions
These are additional costs incurred by employers over and above the employee’s monthly gross salary and/or bonus.
Social Security
Called Contribution Sociale Généralisée (CSG) in Mauritius.
Calculated on basic monthly salary Rate for non-public sector employees.
3.00%
Earnings between MUR 0.00 – MUR 50,000.00 per month
Earnings between MUR 0.00 – MUR 50,000.00 per month
6.00%
Earning MUR 50,000 or more per month
National Savings Fund (NSF)
Calculated on basic monthly salary
2.50%
Calculated on a minimum salary of MUR 3,055.00 and a maximum salary of MUR 19,900.00
HRDC Training Levy
1.50%
Portable Retirement Gratuity Fund (PRGF)
Calculated on monthly salary
4.50%
Calculated on a maximum salary of MUR 200,000.00 per month
Employee Contributions
These are costs incurred by employees that reduce their monthly gross salary and/or bonus to determine their net “take home” pay.
Social Security
Called Contribution Sociale Généralisée (CSG) in Mauritius
Calculated on basic monthly salary Rate for non-public sector employees
1.50%
Earnings between MUR 0.00 – MUR 50,000.00 per month
Earnings between MUR 0.00 – MUR 50,000.00 per month
3.00%
Earning MUR 50,000 or more per month
National Savings Fund (NSF)
Calculated on basic monthly salary
1.00%
Calculated on a minimum salary of MUR 3,055.00 and a maximum salary of MUR 19,900.00
Solidarity Levy
25.00% of employee’s leviable income in excess of MUR 3,000,000.00 per year.
Calculated on a minimum salary of MUR 3,000,000.00 per year.
Calculated on a minimum salary of MUR 3,000,000.00 per year.
Income Tax
Income Tax is ‘Pay As You Earn’
Federal tax of 30% is applied on vacation premium exemptions, grocery coupons, and Christmas bonuses
Income bracket per annum
0.00 – 650,000.00
10.00%
650,001.00 or more
15.00%
Employment Terms
General
Minimum Wage
- Part of Non-export Enterprise – MUR 10,075.00
- Part of export Enterprise- MUR 9,375.00
Working Hours
- Maximum of 45 per week
- Minimum meal interval of 1 hour after 4 hours of work and 1 tea break of at least 20 minutes or 2 tea breaks of at least 10 minutes each
- Typical working hours are 09h00 to 18h00 Monday to Friday
Overtime
- Employees may work a maximum of 12 hours per day
Notice Period
- Employed between 0 and 3 years- 30 days’ notice
- Employed for 3 or more year or more- 3 months’ notice
Severance Pay
Severance pay is only applicable to employees earning less than MUR600,000 per annum
Unjustified termination:
- 3 months for every 1 year of continuous employment, plus any remaining annual leave, End of Year Bonus on pro-rata, notice period as per contract of employment
Justified termination:
- 15 days for every 1 year of continuous employment for plus any remaining annual leave, End of Year Bonus on pro-rata, notice period as per contract of employment
For a period of less than 12 months- 1 months’ pay
Probation Period
- There is no statutory probation period
Bonus
- The bonus is mandatory
- Employees earning a monthly basic wage of MUR100,000 or less- 1/12 of earnings
- Employees earning a monthly basic wage of more than MUR100,000- 1/12 of the employee’s December basic salary multiplied by the number of months of continuous employment in that year
Public Holidays
Public holidays 2022
- January 1st – New Year’s Day
- January 2nd – New Year Holiday
- January 18th – Thaipoosam Cavadee
- February 1st – Abolition of Slavery
- February 1st – Chinese New Year
- March 1st – Maha Shivaratree
- March 12th – National Day
- April 2nd – Ugadi
- May 1st – Labour Day
- May 3rd – Eid al-Fitr
- August 15th – Assumption Day
- August 31st – Ganesh Chaturthi
- October 24th – Divali
- November 2nd – Arrival of Indentured Labourers
- December 25th – Christmas Day
Leave
Paid Leave / Vacation Days
- 0 – 12 months of continuous employment- 1 day for every month worked after the first 6 months until 12 months
- 1 or more years of continuous employment- 20 days leave per year
Sick Leave
- Employed between 0 and 6 months- 0 days’ leave
- Employed for 7 months- 1 days’ leave
- Employed for 8 months- 2 days’ leave
- Employed for 9 months- 3 days’ leave
- Employed for 10 months- 4 days’ leave
- Employed for 11 months- 5 days’ leave
- Employed for 12 months- 6 days’ leave
- Employed for 25 year or more- 5 months’ leave
Maternity Leave
- For leave to be paid, the employee has to have been in continuous employment with the same employer for a period of 12 consecutive months. If not, the employee is still eligible for unpaid leave
- 14 weeks- normal maternity leave
- 3 weeks- leave after miscarriage
- 14 weeks- leave after stillborn
Paternity Leave
- For leave to be paid, the employee has to have been in continuous employment with the same employer for a period of 12 consecutive months. If not, the employee is still eligible for unpaid leave
- 5 days
Family Responsibility Leave
- Paid leave
- Paid by employer
- 3 days per year
- Only applicable if employee has been employed for a continuous period of 1 year and if the employee earns less than MUR 600,000.00 per year
Marriage Leave
- Paid leave
- Paid by employer
- Own wedding- 6 days
- Child’s first marriage- 3 days
- Only applicable if employee has been employed for a continuous period of 1 year and if the employee earns less than MUR 600,000.00 per year
Adoption Leave
- Paid leave
- Paid by employer
- 14 days
- Employee must have been employed by the same employer for a continuous period of 1 year and the child adopted must be less than 12 months old
Start hiring in Mauritius today!