Mauritius
Employ in Mauritius without an entity.
A contract under Mauritius's Workers' Rights Act, pay in rupees, and social contributions, the retirement gratuity and income tax handled every month. One contact and one invoice.
The facts of employing in Mauritius.
Paid in rupees, every month.
A 45-hour week.
With 24 hours of rest each week, normally on Sunday.
An end-of-year bonus.
A twelfth of the year's earnings, paid in December, for staff on basic pay up to MUR 100,000 a month.
A national minimum wage.
Set by regulations under the National Wage Consultative Council Act.
What employing in Mauritius involves, in plain words.
Each is handled for everyone you employ through Global Kinect EOR.
- Contracts
A written statement of particulars on the prescribed form for anyone engaged for more than a month, copied to the Ministry.
- A fixed term is only for the temporary needs the Act lists, not for permanent, recurring work.
- CSGSocial contribution
The Contribution Sociale Généralisée, on all basic pay.
- Where basic pay is MUR 50,000 a month or less: 3% from the employer and 1.5% from the employee.
- Where it is more: 6% from the employer and 3% from the employee.
- NSFNational Savings Fund and training levy
On basic pay.
- NSF: 2.5% from the employer and 1% from the employee, on pay up to MUR 29,710 a month.
- Training levy: 1.5% from the employer, on all basic pay.
- PRGFRetirement gratuity
The Portable Retirement Gratuity Fund: 4.5% of monthly pay from the employer.
- Not for non-citizens, or for basic pay above MUR 200,000 a month.
- PAYEIncome tax
Withheld by the employer each month, on the bands from 1 July 2026.
- Nothing on the first MUR 500,000 of a year's income, 10% up to MUR 1,000,000, 20% up to MUR 12,000,000, and 35% above.
- Leave
20 working days of annual leave after twelve months, and two days more each year.
- Sick leave: 15 working days on full pay after twelve months.
- Annual and sick leave cover staff on basic pay up to MUR 600,000 a year.
- Maternity leave: 16 weeks on full pay.
- Paternity leave: 4 weeks on full pay after twelve months.
- Ending employment
At least 30 days' notice from either side.
- Where a court finds a dismissal unjustified, after twelve months' service, it can order three months' pay for each year of service.
- A justified redundancy: 30 days' wages.
Hiring in Mauritius, step by step.
You choose the person
And agree the role and the salary in rupees.
The contract is put in place
Under the Workers' Rights Act, with a work permit where one is needed.
They are paid monthly
In rupees, with CSG, NSF, PRGF and income tax handled.
You get one invoice
With every other country you hire in.
Questions about employing in Mauritius
What does an employer pay on top of salary in Mauritius?
Employers in Mauritius pay the CSG at 3% of basic pay where it is MUR 50,000 a month or less, or 6% where it is more. They pay the National Savings Fund at 2.5% of basic pay up to MUR 29,710 a month. They pay a training levy of 1.5% of all basic pay. For citizens on basic pay up to MUR 200,000 a month, they pay 4.5% of monthly pay to the Portable Retirement Gratuity Fund.
What permit does a foreign employee need?
When is the end-of-year bonus paid?
Employing in Mauritius, worked through in full.
The guide goes further than this page.
- Hiring in Mauritius: the permit, the contract and a salary worked through, step by step
How you hire in Mauritius without an entity of your own: the permit step by step, moving someone already in Mauritius, the contract, the employee test, what a salary costs and pays, leave, and what changed this year.
9 min read