CSG (Contribution Sociale Généralisée) is 9% total — 6% from you, 3% from the employee (on basic salary up to a cap). NPF (National Pension Fund) applies to lower earners; CSG applies above a threshold. Budget 6% employer-side for CSG before PAYE. PAYE is a flat 15% on chargeable income (with reliefs and exemptions). Mauritius is one of the more straightforward African jurisdictions for payroll and compliance if you get the basics right.

Payroll and tax

PAYE is 15% on chargeable income. Personal relief, dependent relief, and other deductions apply. Monthly remittance to the Mauritius Revenue Authority (MRA) is required. CSG (and NPF where applicable) is remitted to the relevant body. Late filing attracts penalties; MRA is efficient. Ensure you use the correct category (CSG vs NPF) based on salary level.

Workers’ Rights Act 2019

Written contracts are required. Probation: max 6 months (extendable in some cases). Working hours: 45 per week (or 8 per day); overtime is paid at 1.5×. Annual leave: 1 day per month for the first 12 months, then 20 days per year. Maternity leave: 14 weeks at full pay; 2 weeks paternity. Termination: notice (typically 1 month for monthly paid, or as contract) or payment in lieu. Dismissal for cause must be for a valid reason and follow a fair process; otherwise you risk compensation. Severance applies when the employer terminates otherwise than for cause: 15 days’ pay per completed year of service (subject to the Act and contract).

Redundancy has consultation and notification requirements. The Act is relatively clear; follow it and document.

Statutory benefits

CSG (or NPF for lower earners) is the main statutory contribution. Maternity and paternity are as above. No separate mandatory health insurance at the same scale; many employers offer private medical. Ensure CSG/NPF and PAYE are remitted on time.

EOR considerations

Your EOR must be registered for CSG (and NPF if applicable) and PAYE and issue Workers’ Rights Act–compliant contracts. Mauritius is used to foreign employers and EORs; compliance is manageable. Verify they remit to MRA and the pension body monthly and that they calculate severance correctly. Labour disputes go to the Labour Court; the EOR should carry employment liability. Relatively straightforward compared to many African markets — good place to start if you want one entity covering payroll and compliance.

Frequently Asked Questions

What does an employer pay on top of salary in Mauritius? CSG 6% (employee 3%). Total employer statutory add-on is about 6% before PAYE. NPF applies for lower earners; confirm which scheme applies.

Is PAYE really flat at 15%? Yes on chargeable income, after reliefs and exemptions. Confirm current MRA rules and any sector-specific rates.

What severance applies on termination? 15 days’ pay per completed year of service when the employer terminates otherwise than for cause, subject to the Act and contract.

Is Mauritius compliance simpler than other African countries? Often yes. Single flat PAYE rate, clear Workers’ Rights Act, and established practice for foreign employers. Still need correct contracts and remittance.

Who handles CSG and PAYE when using an EOR? The EOR is the employer of record and must register and remit. Confirm they are set up for CSG/NPF and MRA and remit on time.