Compliant payslips
Statutory contributions, income tax and net pay computed and presented on a payslip built for local requirements.
Popay Payroll · Mauritius PopayPayroll
Payroll in Mauritius, handled the local way.
Contributions, income tax, compliant payslips and leave — run natively for Mauritius, on one accountable system.
One engine, all of Africa. Mauritius payroll rules run natively inside our own gross-to-net engine — monitored and kept current by our Pan-African team, not stitched from third-party aggregators.
Talk to our African payroll team No commitment — a working conversation about your team in Mauritius.
MU
MU the Indian Ocean · payroll across the continent
Understand HR in Mauritius
Everything Mauritius payroll asks of an employer — in one place.
The full local picture for Mauritius: statutory contributions and the rules our engine runs natively — maintained by our Pan-African legislation team.
01 · At a glance
Mauritius payroll, by the numbers
The fixed parameters every Mauritius payroll run starts from.
Capital
Port Louis
Currency
Mauritian Rupee (MUR, Rs)
Official language
English
Statutory Authorities
MRA — Mauritius Revenue Authority (PAYE, CSG, NSF, HRDC Levy) · PRGF Administrator — Portable Retirement Gratuity Fund
Income tax year
1 July – 30 June
Payroll cycle
Monthly
Monthly statutory deadline
Monthly: PAYE/CSG/NSF/Levy and PRGF Returns.
Annual: Return of Employees and Statement of Emoluments & Tax Deduction (by 15 August).
On Exit: Employee Exit Statement.
Minimum wage
National Minimum Wage: Rs 17,110 + Rs 635 cost-of-living compensation. Guaranteed minimum income, including CSG allowance, is Rs 20,000/month, rising to Rs 24,245 for diploma holders and Rs 26,245 for degree holders.
Ordinary working week
45 hours/week
Overtime
1.5× the normal hourly rate on working days; 2× the normal hourly rate on Sundays and public holidays. The employee may opt for paid compensatory rest instead of overtime pay.
Notice period
At least 30 days, for both employer- and employee-initiated termination, across permanent, fixed-term and part-time contracts (fixed-term contracts may set a different period contractually)
Minimum working age / retirement age
16 years/ Optional – 55–60 years; compulsory – 65 years. State Basic Retirement Pension eligibility: 65 years.
MAIN LABOUR LAW
Workers' Rights Act 2019 · National Pensions Act (replaced by the Contribution Sociale Généralisée (CSG) from 2020) · annual Additional Remuneration Regulations · sectoral Remuneration Regulations (National Remuneration Board)
02 · Statutory obligations & contributions
Social contributions in Mauritius
Statutory contributions declared by the employer, each scheme with its own rate,
| Scheme | Employer | Employee | Basis & notes |
|---|---|---|---|
| Contribution Sociale Généralisée (CSG) | 3% (monthly basic salary ≤ Rs 50,000) or 6% (> Rs 50,000) | 1.5% (≤ Rs 50,000) or 3% (> Rs 50,000) | Calculated on monthly basic salary. No ceiling. |
| National Savings Fund (NSF) | 2.5% | 1% | Calculated on basic salary, capped at Rs 28,570/month |
| HRDC Levy (training levy) | 1.5% | 0% | Employer-only training levy, calculated on total basic salaries |
| Portable Retirement Gratuity Fund (PRGF) | 4.5% | 0% | Calculated on monthly remuneration (basic salary + productivity/attendance bonuses + overtime). An employer may instead offer a private pension scheme, provided its rate is at least equal to the PRGF rate |
CSG replaced NPF in 2020, tiered at Rs 50,000. NSF ceiling 28,570 MUR/month.
03 · Income tax brackets (PAYE)
The PAYE brackets withheld for MRA
Mauritius applies a progressive income tax (PAYE) system. At the end of the year, any overpayment or underpayment of tax is reconciled through the Annual Return of Income.
Annual chargeable income (MUR)
- 0 – 500,000
- 0% (tax-free)
- 500,001 – 1,000,000
- 10%
- 1,000,001 – 12,000,000
- 20%
- ABOVE 12,000,000
- 35%
04 · Employment contracts & other terms
The contract types and the formalities that frame them
Permanent (indefinite duration)
No fixed end date; full protection under the Workers' Rights Act 2019
Fixed-term (CDD)
Duration, skills and tasks must be stated in writing. Cannot be used for permanent, recurring roles, except for migrant workers.
Part-time
Hours below normal full-time hours; entitlements applied on a pro-rata basis
Atypical work
Flexible working arrangements provided for by law (on-call work, variable hours, etc.)
Notice period
Permanent/part-time: 30 days minimum; fixed-term: 30 days minimum unless otherwise agreed; atypical: as agreed, subject to statutory minimums.
Retirement gratuity (PRGF) calculation
15 days’ final remuneration per year of service from hire date to December 2021; from January 2022 onwards, covered by PRGF contributions.
Severance pay
3 months’ remuneration per year of service, where termination is referred to the Redundancy Board on economic, technological, structural or similar grounds.
Termination calculations
Notice Period: At least 30 days. Final settlement includes outstanding salary, accrued annual leave, pro-rated year-end bonus, payment in lieu of notice (where applicable), and severance indemnity (where eligible).
End-of-year bonus
Mandatory. Employees earning MUR 100,000 or less/month receive a one-month end-of-year bonus; those earning above MUR 100,000/month receive an end-of-year gratuity.
05 · Leave & employee rights
Statutory minimums under the Workers' Rights Act
The law sets the floor; contracts and collective agreements can add to it. Below are the statutory minimums your accruals must track.
Annual leave
22 days on full pay after 12 continuous months (accrues at 1 day/month, up to 6 days from 6 months)
Sick Leave
15 days on full pay after 12 continuous months (accrues at 1 day/month, up to 6 days from 6 months)
Vacation leave
30 days on full pay after 5 continuous years of service. Applies only to workers earning up to MUR 600,000 in annual basic salary
Maternity leave
Currently 16 weeks (+2 weeks for multiple or premature births). From 1 January 2027, 26 weeks on full pay, with at least 14 weeks taken immediately after confinement, plus an optional 26 weeks on half pay.
Paternity leave
Currently 4 weeks. From 1 January 2027, 6 consecutive weeks on full pay, after 12 months of continuous service. Must start within 2 weeks of the child’s birth.
Menstrual leave
1 fully paid day per month for female workers experiencing severe menstruation-related symptoms or disorders. No medical certificate required.
Leave to care for a close relative
Up to 10 days/year, deducted from annual or sick leave, to care for a child, spouse, parent or grandparent with a health condition. Available to employees earning up to MUR 600,000 annual basic salary.
Special leave
6 days (first marriage) · 3 days (marriage of a child) · 3 days (death of a close relative). Paid, after 12 months of service
Additional special leave
Applies for jury duty, an international sporting/cultural event, or a court appearance on the employer's behalf
06 · Unions & collective bargaining
Key Trade Unions & Framework in Mauritius
In Mauritius, trade unions play a key role in shaping workplace standards. While statutory laws like the Workers’ Rights Act set the legal baseline for all employees, sector unions and Collective Bargaining Agreements (CBAs) layer enhanced wages, specialized allowances, and extra leave on top of these statutory floors.
NTUC (National Trade Union Confederation)
Multi-sectoral (approx. 27 affiliates): agriculture, education, aviation, telecoms, sugar. Wage scales, sectoral allowances, overtime.
MLC (Mauritius Labour Congress)
Public and private sectors. Wage negotiation, working conditions, benefits.
MTUC (Mauritius Trade Union Congress)
Multi-sectoral (one of the oldest federations). Collective agreements, bonuses, transport and housing allowances.
GWF (General Workers Federation)
Industry, export processing zone (EPZ), services. Sectoral minimum wages, overtime.
CTSP (Confédération des Travailleurs des Secteurs Public et Privé)
Public and private sectors, precarious workers. Minimum wage, atypical contracts.
NRB (National Remuneration Board) — public body
All sectors covered by Remuneration Regulations. Sets minimum wages, bonuses and allowances by sector.
Native African payroll — one accountable partner.
We own the gross-to-net engine
Local rules are configured natively inside our engine, not stitched from third-party aggregators — one accountable system, one contract.
Always current
Regulatory changes are monitored and your configuration updated — so every payslip stays compliant, month after month.
Talk to our Pan-African payroll team.
Tell us about your team in Mauritius and we'll map your options — payroll, contracts and local compliance — plainly and without commitment.
Mauritius payroll, answered
Who runs the payroll?
A single Pan-African payroll team, on one platform — so you get consistent service and one point of accountability across every country you operate in.
Can Popay run payroll in Mauritius?
Yes. Mauritius gross-to-net rules are configured inside our own payroll engine, so statutory contributions, income tax and compliant payslips are handled on one accountable system — no third-party aggregators.
Is the Mauritius legislation already live?
Yes. The Mauritius legislation has already been implemented in our system, and our clients are already using the updated configuration.
Review your HR needs in Mauritius — in 30 minutes.
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