MAURITIUS
Payroll Outsourcing

Employer Contribution

• 3% of the employee's basic wage must be contributed to the National Pensions Fund (for employees covered under transitional arrangements where applicable).
• Employers must contribute 3% of monthly earnings to the Contribution Sociale Généralisée (CSG) system for employees earning up to the prescribed threshold, and 6% for employees earning above the threshold.
• Employers are responsible for financing workers' compensation and occupational injury insurance obligations.

Employee Contribution

• Employees contribute 1.5% of monthly earnings to the Contribution Sociale Généralisée (CSG) system for earnings up to the prescribed threshold, and 3% for earnings above the threshold.

• Value-added tax (VAT)

  The standard VAT rate is 15%.

Employees are generally entitled to 20 days of paid annual leave once they have completed a year of service.

Sick Leave
In Mauritius, workers are entitled to 15 days of sick leave every year once they have completed a year of service.

Maternity Leave
In Mauritius, women are entitled to a maximum of 14 weeks of paid maternity – half of which must be taken before and after childbirth.

Paternity Leave
In Mauritius, men having completed a year of service with their employer are entitled to 5 days of paid paternity leave on full pay.

According to Mauritius’ Labour Law, an employer must negotiate with the trade union prior to reducing their workforce.

• This is only applicable to employers with a minimum of 15 employees or those having an annual turnover of at least 25 million rupees.
• In case an agreement cannot be concluded, prior authorization from the Redundancy Board must be sought. In that case, the board shall complete its proceedings within 30 days or more if it is agreed by the parties.
• An employee cannot be terminated within the days of the proceeding.
• Should an employer breach the conditions of said procedure, any reduction in the workforce shall be deemed ‘abusive’.
• In that case, the Redundancy Board can file the termination as unjustified, and the employee will then be entitled to severance allowance at the rate of 3 months’ remuneration per year of service.

In lieu, the Board may, with the consent of the employee, require the employer to reinstate the worker in their previous position.

Wherever the Redundancy Board finds the dismissal grounds to be unjustified, the employer is required to provide severance allowance at the rate of 3 months’ remuneration per year of service.

• New Year’s Day
• Chinese New Year
• Commemoration of the Abolition of Slavery
• Thaipusam
• Maha Shivratri
• Mauritian National Day
• Ugadi (Gudi Padwa)
• Labor Day
• Eid al-Fitr
• Ganesh Chaturthi
• All Saints’ Day
• Commemoration of the Arrival of Indentured Laborers
• Diwali
• Christmas Day

Tax outsourcing covers the preparation, filing, and payment of employee and employer-related taxes. It reduces the risk of errors, missed deadlines, or penalties by ensuring all contributions are handled according to local regulations.

Africa’s employment laws and tax frameworks differ from country to country. Outsourcing ensures compliance, saves administrative time, and avoids costly mistakes while giving you access to local expertise in multiple jurisdictions.

Yes. We manage payroll for both local hires and expatriates, including handling multi-currency payments, cross-border compliance, and special tax considerations.

Our experts stay updated with labour codes, tax rates, and social contribution requirements in each country. We file directly with authorities, ensuring your business remains compliant at all times.