Our guide to Payroll in Mauritius

Doing Business in Mauritius

Investing in Mauritius

Mauritius is a stable, business-friendly jurisdiction with a strong legal framework, transparent regulatory environment, and strategic location between Africa and Asia. It is widely used as a hub for investment, shared services, financial services, hospitality, and technology companies.

Basic Facts about Mauritius

Full Name: Republic of Mauritius

Population: 1.3 Million

Capital: Port - Louis

Major Language(s): English, French, Mauritian Creole

Monetary Unit: Mauritian Rupee (MUR)

Main Exports: Textile, Seafood, Sugar

GNI Per Capita: Upper-middle income economy

Internet Domain: .mu

International Dialing Code: +230

How to Say

Hello: Coucou

Good Morning: Bonjour

Good Evening: Bon Apres Midi / Bon Soir

Do you speak English? Parlez vous l’anglais

Goodbye: Au Revoir

Thank you: Merci

See You Later: A Toute / A Plus Tard

Public Holidays

• New Year’s Day
• Abolition of Slavery
• Labour Day
• Independence & Republic Day
• Assumption of the Blessed Virgin Mary
• Diwali
• Christmas Day
• Maha Shivaratree
• Eid-ul-Fitr
• Cavadee
• Ganesh Chaturthi

Registrations and Establishing an Entity

1. Reservation of company name - Apply for name approval via Corporate and Business Registration Department (CBRD) website to ensure the proposed name is approved and available. Note that the fee is approximately Rs100 for the reservation of the proposed company name

2. Incorporation of company - Prepare the following documents, which can be done directly on the CBRIS portal (https://cbris.mns.global/cbris/)

a) Application form for incorporation of a company

b) Consent of each Director.

c) Consent of Secretary

d) Consent of each Shareholder.

3. Constitution - (Optional) If the company adopts one, it must be submitted.

4. Application for a Business Registration Card - confirming the exact nature of business & turnover

5. Upon approval, the Registrar issues a Certificate of Incorporation electronically. The business registration card is also issued.

6. Registration for Tax Account Number (TAN) is done concurrently through the CBRD.

Setting up of a Legal Structure :

Common legal structures:

• Private Company Limited by Shares
• Global Business Company (GBC)
• Branch of a Foreign Company
• Sole Trader / Partnership

Banking

• Corporate bank account required for payroll and statutory payments
• KYC documentation mandatory (incorporation documents, directors, shareholders)
• Payments generally processed electronically

Working Week

Mon – Fri / Mon – Sat (Sat – Half Day)

Standard working week: 45 hours

Normal working day: up to 9 hours

Overtime payable beyond normal working hours, as per Workers’ Rights Act

Employment Law

Holiday Accrual / Calculations

Annual Leave (Local Leave)

20 working days on full pay per year

Entitlement applies after 12 months of continuous employment

During the first year, leave accrues progressively

Unused annual leave must either be:

• Granted, or
• Paid out at normal rate (as per Act provisions)

Sick Leave

15 working days on full pay per year

Available after 12 months’ continuous service

Medical certificate required for absences beyond statutory threshold

Unused sick leave may be accumulated, subject to statutory limits

Vacation Leave (Long Service Leave)

30 days paid leave after 5 consecutive years of service

Granted once every 5-year period

May be taken locally or abroad

Sick Child Leave

Up to 10 days per year to care for a sick child

Generally deducted from existing leave entitlements

Medical certification required

Maternity Leave

16 weeks (112 days) paid leave

At least 8 weeks must be taken after childbirth

Subject to eligibility and medical certification

Paternity Leave

5 working days paid leave

Granted upon birth of a child

Subject to eligibility conditions

National Service

No compulsory national service

General Labour Law

Governed mainly by the Workers’ Rights Act (WRA)

https://labour.govmu.org/Documents/Legislations/THE%20WORKERS%20RIGHTS%20Act%202019/A%20Consolidated%20Version%20of%20the%20Workers%27%20Rights%20Act%202019%20as%20at%209%20August%202025.pdf

Employment contract mandatory

Termination rules strictly regulated as per WRA

Severance and gratuity provisions applicable

Tax & Social Security

Tax Rates:

Pay As you Earn (PAYE)

Social Security

CSG (Contribution Sociale Généralisée) : -

https://www.mra.mu/index.php/business/csg

The rates of contribution applicable are shown in the table below.

National Savings Fund (NSF)

https://www.mra.mu/index.php/eservices1/individual/monthly-paye-csg-nsf-return

Employee Contribution: 1%

Employer Contribution: 2.5%

Portable Retirement Gratuity Fund (PRGF) :

https://www.mra.mu/index.php/eservices1/corporate/prgf

Employers are required to pay PRGF contributions at the rate of 4.5 % of the monthly remuneration of each worker. However, Small and Medium Enterprises (SME) will pay PRGF at a lower rate for the first three years, the difference being met by Government from a seed capital earmarked for that purpose.

HRDC Training Levy

Every employer is required to pay levy at the rate of 1.5 % of the total basic wage or salary of its employees other than a household worker

Payroll

It is legally acceptable in Mauritius to provide employees with online payslips (E-Payslip).

Reports

Monthly return (PAYE, NSF, IVTB & CSG returns)

Every employer is required to submit a monthly return electronically giving the details of each employee, whether or not contributions are payable. Both the return and payment should be made electronically and the due date is one month after the end of the month for which the contribution is payable.

Annual Return of Employees - Return of Employees (ROE)

Income year ended 30 June – Financial year (starts on the 1^st July actual year and end on the 30^th June of the next year)

All employers having at least one employee or who have paid emoluments during the above income year are required to submit a ROE electronically. The deadline for the submission of the ROE is 15 August every year.

Employers are required to include in their Return of Employees (ROE) the details of ALL their employees whether PAYE has been withheld or not.

Payslip Example

It is mandatory that payslips are in English / French

New Employees

Register employee on payroll system

Obtain Personal information, National ID / Passport details, Salary information

Employment contract mandatory

Employee Declaration form should be filled on the MRA website

Leavers

Final payroll submission

Settlement of unused leave and benefits

Complete statutory return

Provide Certificate of Employment

Employee Benefits

Common benefits include:

• Annual, Maternity, Paternity, Juror’s, Vacation, Special and Sick leave

• 13th Month EOY Bonus

• Medical insurance (optional but common)

• Transport and meal allowances

• Retirement Gratuity

Visas & Work Permits

Occupation Permit:
https://residency.mu/wp-content/uploads/2022/07/OP-Guidelines.pdf

We gather all personal documents/info iro the expatriate from the client as required for application of an Occupation Permit. Once all information/documents obtained, we upload the application via the E-Licensing Platform of EDB. Note for first application a medical certificate is required, we book appointment at the clinic and accompany the expatriate on the appointment date to provide assistance.

If the expatriate will be employed by DCDM Management Services Ltd, we can issue an invitation letter prior to arrival in Mauritius. Business visas are issued by the Passport & Immigration Office upon arrival, the duration of a business visa is 90 days per year.

Key changes for 2026

No major changes in 2026. Mauritius underwent significant changes in Minimum wage, Rs17,742/-