Payroll and Benefits Guide - Mauritius

Mauritius
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Currency

Mauritian Rupee (MUR)

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Capital

Port Louis
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Employer Taxes

18.50%

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Date Format

dd/mm/yyyy
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Fiscal Year

1 Jan – 31 Dec

Fun Facts

The UNESCO World Heritage site of Le Morne Brabant is a mountainous peninsula in Mauritius.

Mauritius is known for its luxury resorts and world-class hospitality.

The Mauritius Postal Museum in Port Louis displays the country’s postal history and philatelic collections.

The L’Aventure du Sucre museum in Pamplemousses explores the history and production of sugar in Mauritius.

The official languages are English, French, and Mauritian Creole.

Mauritius is known for its rum production.

Mauritius

Contributions

Employee Payroll Tax

Contribution TypeRate
Contribution Sociale Generalisee1.50%
Contribution Sociale Generalisee3.00%
Contribution Sociale Generaliseen/a
Contribution Sociale Generaliseen/a
Contribution Sociale Generaliseen/a
National Savings Fund1.00%
National Savings Fund3.00%

Employer Payroll Tax

Contribution TypeRate
Contribution Sociale Generalisee3.00%
Contribution Sociale Generalisee6.00%
National Savings Fund2.50%
National Pension Fund6.00%
Training Levy1.00%

Payroll

Payroll Cycle

The typical payroll cycle 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.

Work Hours and Week

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.

Mauritius

Leave

Paid Time Off

Employees are generally entitled to a minimum of 20 days of paid annual leave once one year of service has been completed.

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

There are 15 National Holidays in 2023. 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.

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).

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 legal provisions regarding parental leave.

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)).

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

Probation Period

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

VAT

The Standard rate of VAT in Mauritius is 15%.