Payroll and Benefits Guide Mauritius
Last updated: Mar 03, 2026
Contribution
|
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 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
|
Annual |
| 0% | Up to 390,000 MUR |
| 2% | 390,001 – 430,000 MUR |
| 4% | 430,001 – 470,000 MUR |
| 6% | 470,001 – 530,000 MUR |
| 8% | 530,001 – 590,000 MUR |
| 10% | 590,001 – 890,000 MUR |
| 12% | 890,001 – 1,190,000 MUR |
| 14% | 1,190,001 – 1,490,000 MUR |
| 16% | 1,490,001 – 1,890,000 MUR |
| 18% | 1,890,001 – 2,390,000 MUR |
| 20% | Over 2,390,000 MUR |
|
Income exemption thresholds:
|
|
| An individual with no dependents | 325,000 MUR |
| An individual with 1 dependent | 110,000 MUR |
| An individual with 2 dependents | 190,000 MUR |
| An individual with 3 dependents | 275,000 MUR |
| An individual with 4 or more dependents | 355,000 MUR |
Employer taxes
Employee taxes
Minimum Wage
General
The National minimum monthly wage, payable to full-time employees, is 17,110 MUR.
MINIMUM WAGE (PER MONTH)
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
| Aspect | Regulation Details |
| Maximum Ordinary Hours | 45 hours per week. This is distributed as 9 hours/day over five days, or 8 hours/day for five days and 5 hours on the sixth day. Overtime is work performed beyond this 45-hour threshold. |
| Absolute Daily Cap | Maximum total working hours (including overtime) are restricted to 12 hours in a single day. |
| Compulsory Overtime | Workers generally have the right to refuse overtime, unless their contract specifies otherwise or exceptional circumstances arise (e.g., unforeseen workload). |
| Notice and Meal | Employers are typically advised to give 24 hours’ advance notice for overtime. If overtime extends more than 2 hours past the regular shift, the employer must provide an adequate free meal or a meal allowance (Rs 50 minimum, though higher is good practice). |
| Exemptions | Employees in senior managerial or executive positions are typically excluded from the statutory overtime provisions. |
Mandatory Overtime Pay Rates
Overtime compensation is mandatory and is calculated as a minimum premium percentage of the employee’s basic hourly rate. The rate increases significantly for rest days and public holidays.
| Day/Condition | Minimum Compensation Rate (Statutory) | Total Pay Rate | Notes |
| Normal Overtime (Working Days) | 1.5 times the regular hourly salary. | 150% | Applies to hours worked beyond the 45-hour weekly limit. |
| Weekly Rest Day (e.g., Sunday) | 2 times the regular hourly salary. | 200% | This double-time rate is the minimum for all hours worked on the designated rest day. |
| Public Holiday Work (During Normal Hours) | 2 times the regular hourly salary. | 200% | This double-time rate is the minimum for hours worked within normal business hours on a public holiday. |
| Public Holiday Work (Beyond Normal Hours) | 3 times the regular hourly salary. | 300% | This rate applies to hours worked in excess of normal daily hours on a public holiday. |
Alternative Compensation
| Compensation Method | Statutory Requirement | Notes |
| Time Off in Lieu (TOIL) | Workers may opt to be granted paid time off in any pay period in lieu of the monetary remuneration at the prescribed rates. | This must be agreed upon between the employer and the employee. |
| Four-Day Work Week | Under a four-day week agreement, employees working on a public holiday are entitled to twice the basic rate for the first eight hours and three times the basic rate for every subsequent hour. | This reflects the compressed nature of the normal hours worked. |
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.
PTO carryover
In Mauritius, statutory annual leave cannot be forfeited. Leave is meant to be taken in the year it’s earned, but unused leave may be carried over by agreement or must be paid out on termination. A blanket “use-it-or-lose-it” policy for statutory leave is not lawful.
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 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 2 January 2026 | Friday | New Year’s Day (Day 2) | Standard holiday |
| 1 February 2026 | Sunday | Abolition of Slavery | Standard holiday |
| 1 February 2026 | Sunday | Thaipoosam Cavadee | |
| 15 February 2026 | Sunday | Maha Shivaratree | |
| 17 February 2026 | Tuesday | Chinese Spring Festival | |
| 12 March 2026 | Thursday | Independence and Republic Day | Standard holiday |
| 19 March 2026 | Thursday | Ugaadi | |
| 21 March 2026 | Saturday | Eid-Ul-Fitr | |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 15 August 2026 | Saturday | Assumption of the Blessed Virgin Mary | Standard holiday |
| 16 September 2026 | Wednesday | Ganesh Chaturthi | |
| 2 November 2026 | Monday | Arrival of Indentured Labourers | Standard holiday |
| 8 November 2026 | Sunday | Divali (Diwali) | |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
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 16 weeks of paid maternity leave in Mauritius, (following completion of one year of service) with the requirement to take at least 8 weeks after the birth.
Mothers who give birth to multiple babies from the same pregnancy or to a premature baby are entitled to an additional 2 weeks of employer-paid maternity leave.
Maternity confirmation certificates must be provided before any maternity leave can commence.
Paternity Leave
In Mauritius a father is entitled to 4 consecutive calendar weeks of paid paternity following the birth.
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
PAID MATERNITY LEAVE (DAYS)
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.
| Salary payment interval / date | Final payment on termination | Bank account payment requirement |
|---|---|---|
| Wages must be paid at regular intervals (typically monthly) in Mauritian rupees. Employment contracts often state a monthly basic wage. | Under the Workers’ Rights Act 2019 (Act 20 of 2019): an employer must pay any remuneration due on termination. If the contract ends by expiry the employer must pay within 2 working days after expiry. | Payment must be made in money to the worker. The law allows payment to the worker “directly” but does not explicitly require payment only into a bank account in all cases. |
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 three to six months.
Immigration
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
in Mauritius
What’s covered in this guide:
- Employer/employee contributions
- Minimum wage
- Working hours
- Visa requirements
And more...
Public Holidays Calendar
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | New Year’s Day | Standard holiday |
| 2 January 2026 | Friday | New Year’s Day (Day 2) | Standard holiday |
| 1 February 2026 | Sunday | Abolition of Slavery | Standard holiday |
| 1 February 2026 | Sunday | Thaipoosam Cavadee | |
| 15 February 2026 | Sunday | Maha Shivaratree | |
| 17 February 2026 | Tuesday | Chinese Spring Festival | |
| 12 March 2026 | Thursday | Independence and Republic Day | Standard holiday |
| 19 March 2026 | Thursday | Ugaadi | |
| 21 March 2026 | Saturday | Eid-Ul-Fitr | |
| 1 May 2026 | Friday | Labour Day | Standard holiday |
| 15 August 2026 | Saturday | Assumption of the Blessed Virgin Mary | Standard holiday |
| 16 September 2026 | Wednesday | Ganesh Chaturthi | |
| 2 November 2026 | Monday | Arrival of Indentured Labourers | Standard holiday |
| 8 November 2026 | Sunday | Divali (Diwali) | |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
Questions & Answers