Mauritius is the Indian Ocean’s most business-friendly jurisdiction and one of Africa’s highest-rated investment destinations. Ranked consistently at the top of the World Bank’s Ease of Doing Business index for Sub-Saharan Africa, it offers a stable regulatory environment, a competitive tax framework, a bilingual (English and French) professional workforce, and direct connectivity to both African and Asian markets. For global employers, compliant hiring here is governed by the Workers’ Rights Act 2019 (WRA 2019), with statutory contributions to the Contribution Sociale Généralisée (CSG) and the National Savings Fund (NSF), and income tax managed through a PAYE system administered by the Mauritius Revenue Authority (MRA).
The fastest route to compliant market entry is through a provider that operates through its own registered legal entity in Mauritius. Global Deployments – a brand of Africa Deployments Ltd., headquartered at The Strand, Beau Plan Business Park, Mauritius – holds an owned legal entity in the country and manages the full employment, payroll, and compliance stack for international clients without requiring them to establish a local company or GBC (Global Business Company). As a licensed Employer of Record in Mauritius, Global Deployments drafts WRA 2019-compliant employment contracts, registers employees with the MRA, manages monthly PAYE and CSG filings, and onboards most employees within 48 hours of engagement.
The Legal Framework for Hiring in Mauritius
Employment in Mauritius is primarily governed by the Workers’ Rights Act 2019 (Act 20 of 2019), which consolidates and modernises employment protections across the private sector. The WRA 2019 replaced the earlier Employment Rights Act and introduced the Portable Retirement Gratuity Fund (PRGF), enhanced maternity protections, and updated leave entitlements. Enforcement sits with the Ministry of Labour, Human Resource Development and Training, and the Employment Relations Tribunal (ERT) handles individual labour disputes.
All employment contracts must be in writing and comply with the minimum standards prescribed by the WRA 2019. Fixed-term contracts are permitted but must be objectively justified. Contracts that are repeatedly renewed without justification may be treated as indefinite-term arrangements under Mauritian labour law.
Key Compliance Obligations for 2026
- PAYE Registration: All employers must register with the Mauritius Revenue Authority (MRA) and deduct income tax at source via the Pay As You Earn (PAYE) system. Monthly PAYE returns must be submitted by the end of the month following the payroll month. Employees submit an Employee Declaration Form (EDF) annually to claim personal reliefs.
- CSG (Contribution Sociale Généralisée): Replaced the National Pensions Fund (NPF) in September 2020. All private sector employers and employees must contribute to CSG monthly. Rates are tiered by salary level (see table below). Late payments incur a 5% monthly surcharge up to a maximum of 100%.
- NSF (National Savings Fund): All employers and employees liable under the WRA 2019 must contribute to the NSF. The employee contribution is capped at MUR 19,900 per annum. NSF and CSG returns are filed together with PAYE via the MRA’s monthly return.
- Training Levy: Employers must pay a monthly Training Levy of 1.5% of basic salaries and wages. This is remitted alongside the NSF and PAYE monthly return.
- Portable Retirement Gratuity Fund (PRGF): Employers must contribute to the PRGF for each employee. The PRGF ensures that retirement gratuity entitlements are portable across employers and protected throughout the employee’s career, regardless of how many organisations they serve.
- National Minimum Wage: The national minimum wage was increased to MUR 17,745 per month with effect from 1 January 2026 (up from MUR 17,110 in 2025), as published in the Government Gazette on 17 January 2026. Employees earning up to MUR 50,000 per month are additionally entitled to a monthly salary compensation of MUR 635.
Why Use an Employer of Record in Mauritius
Operating in Mauritius without a registered local entity exposes companies to unregistered employment, invalid contracts, missing PAYE filings, and liability under the WRA 2019. The risks scale quickly with each additional employee.
Global Deployments operates through its own registered legal entity in Mauritius and functions as the legal employer for your local workforce. As your Employer of Record in Mauritius, Global Deployments manages WRA 2019-compliant employment contracts, PAYE and CSG registrations, monthly MRA filings, NSF and Training Levy contributions, PRGF enrolment, and compliant offboarding – all under one engagement, with no local entity required on your side.
Global Deployments | Part of Africa Deployments Ltd.
Address: The Strand, Beau Plan Business Park, Mauritius
BRN: C19167158 | VAT: 27738392 global-deployments.com | Phone: +23057138629
2026 Income Tax Framework
Mauritius applies a progressive three-bracket income tax system to employment income, effective from 1 July 2025. Tax is deducted at source by the employer under the PAYE system.
| Annual Chargeable Income (MUR) | 2026 Tax Rate |
| Up to MUR 500,000 | 0% |
| MUR 500,001 – MUR 1,000,000 | 10% |
| Above MUR 1,000,000 | 20% |
Fair Share Contribution (FSC): A temporary levy of 15% applies to individuals with annual net income exceeding MUR 12,000,000. This is effective for three years from 1 July 2025 and is in addition to the standard income tax rate on the portion above MUR 12 million.
No personal income tax applies to expatriate employees until their income crosses the MUR 500,000 annual threshold.
2026 Statutory Contributions
| Contribution | Employer Rate | Employee Rate |
| CSG (salary ≤ MUR 50,000/mth) | 3.0% of remuneration | 1.5% of remuneration |
| CSG (salary > MUR 50,000/mth) | 6.0% of remuneration | 3.0% of remuneration |
| NSF | 2.5% of remuneration | 1.0% of basic pay (max MUR 19,900/year) |
| Training Levy | 1.5% of basic salaries | Nil |
| PRGF | Prescribed rate per employee | Nil |
CSG rates shown are for private sector employees. Public sector rates differ.
Work Standards and Leave Entitlements
The Workers’ Rights Act 2019 sets the standard working week at 45 hours. Overtime is compensated at a premium rate in accordance with the WRA 2019 and any applicable Remuneration Order for the relevant sector.
- Annual Leave: 20 working days per year for all employees, accruing from the date of employment.
- Sick Leave: 15 working days per year on full pay. Medical certification is required for absences exceeding two consecutive days.
- Maternity Leave: 14 weeks of paid maternity leave. Employers are prohibited from terminating employment by reason of a worker’s absence during maternity leave.
- Paternity Leave: 5 working days of paid paternity leave on the birth of a child.
- Wedding Leave: 5 working days of paid leave on the occasion of an employee’s marriage.
- Public Holidays: Mauritius observes approximately 15 public holidays per year, including National Day (12 March), Divali, Eid-ul-Fitr, Christmas, and others. Work on public holidays is compensated at double the ordinary daily rate.
Termination and End of Service
- Notice Period: The WRA 2019 requires a minimum notice period of one month for most employees. Notice entitlements scale with length of service. Either party may elect to pay in lieu of notice.
- Severance Allowance: Where an employee is terminated (other than for gross misconduct), a severance allowance of three months’ remuneration per 12 months of continuous employment is due, calculated pro-rata for any period less than 12 months. Remuneration for severance purposes is calculated as the higher of the last full month’s earnings or the average of the preceding 12 months, including regular bonuses and commissions.
- PRGF Gratuity: In addition to or in lieu of severance (depending on the circumstances), the Portable Retirement Gratuity Fund pays a gratuity on retirement or death. Where an employer has made contributions to the PRGF, those contributions may be offset against the severance liability under the WRA 2019.
- Redundancy: Collective redundancies involving five or more employees require notification to the Redundancy Board. The Board may impose a waiting period before redundancies take effect.
- Gross Misconduct: Termination for gross misconduct does not attract severance allowance, but the employer must follow the disciplinary procedures prescribed by the WRA 2019, including issuing a written notice and affording the employee an opportunity to respond.
Conclusion
Hiring in Mauritius in 2026 requires active management of CSG and NSF contributions, monthly PAYE filings with the MRA, WRA 2019-compliant employment contracts, minimum wage compliance, and accruing severance obligations that scale with each month of service. The Mauritius Revenue Authority (MRA) provides the definitive framework for all employer tax and contribution obligations. An Employer of Record partner with an owned entity in Mauritius removes the compliance burden entirely, ensuring your team is contracted, paid, and protected from day one – without the cost or complexity of establishing a local company.
To deploy your workforce in Mauritius within 48 hours, contact Global Deployments – your licensed Employer of Record across 160+ countries, with owned operations across Africa, the Indian Ocean, and the Middle East.
