Mauritius
Min. wage
(x13 payments)
MUR 17,745 /mo
About the minimum wage
Employer tax
11-14%
Understand employer tax
Annual leave
22 days
Learn about annual leave
Notice period
30 days min
Termination and notice info
Updated
Oct 2026
The indefinite (permanent) contract is the default and most common employment relationship under the Workers' Rights Act 2019. It must be in writing and specify job title, duties, place of work, remuneration, working hours, leave entitlements, and notice terms. It has no fixed end date and can only be terminated for a valid reason (misconduct, poor performance, or economic/redundancy grounds) following the statutory procedure, with severance and notice obligations increasing with length of service.
Fixed-term contracts are permitted for defined tasks, specified projects, seasonal work, or replacement of an absent employee, and must be in writing and state the term or the event ending the contract. Under the Workers' Rights Act, if a worker's fixed-term contract is successively renewed or the role is not genuinely temporary, the relationship can be deemed to convert into a contract of indefinite duration; expatriate workers employed under a valid work/occupation permit are generally engaged on fixed terms tied to permit validity.
Normal working hours are 45 hours per week, structured as 9 hours/day over 5 days or 8 hours/day for 5 days plus 5 hours on a sixth day. Workers are entitled to at least one continuous 24-hour rest period per week. Overtime is paid at 150% of the normal hourly rate on ordinary working days and 200% (double time) for work on Sundays/public holidays within normal hours, rising further for hours worked beyond normal hours on those days.
The Workers' Rights Act 2019 does not prescribe a mandatory probation length; in practice employers commonly set 1–3 months for general staff (sometimes up to 6 months for managerial, technical, or specialist roles) in the written contract. During probation an employer may terminate for unsuitability for the job with reduced formality/notice, but termination still must not be discriminatory or in bad faith.
Employers must pay a statutory end-of-year bonus equal to one-twelfth of the worker's total 'earnings' (basic pay plus regular allowances, overtime, and commissions) accrued during the calendar year, or the pro-rated last basic monthly salary if that produces a higher amount, for employees earning above roughly MUR 100,000/month a different pro-rated formula based on December's basic salary applies. It is normally payable in full by mid/end-December; workers with a basic salary at or below MUR 50,000/month may, by mutual agreement, receive it in up to 4 installments (e.g., 50% by end-December and the balance by end-January).
There is no general restriction on job titles for Mauritian nationals. Non-citizens require a valid Work Permit or Occupation Permit issued for a specific employer, job title, and minimum salary/qualification threshold before they can be legally employed, and some regulated professions (medical, legal, accounting, engineering, etc.) require registration with the relevant professional/statutory body regardless of nationality.
Employer statutory contributions comprise: Contribution Sociale Généralisée (CSG) at 3.0% of basic wage for employees earning up to MUR 50,000/month, or 6.0% for those earning above that (the higher rate applies to the whole basic wage once the threshold is crossed); National Savings Fund (NSF) at 2.5% of basic wage; Portable Retirement Gratuity Fund (PRGF) at 4.5% of monthly remuneration (not due for employees earning more than MUR 200,000/month); and the HRDC Training Levy at 1% of the total basic wage bill (a portion of which is recoverable via approved training-cost refunds). Combined, this gives an effective employer on-cost of roughly 11.00% (≤ MUR 50,000/month tier) to 14.00% (> MUR 50,000/month tier); the 14.00% figure is used as the headline number here as more representative of typical EOR salary levels.
Employees contribute CSG at 1.5% of basic wage (salary ≤ MUR 50,000/month) or 3.0% (salary > MUR 50,000/month), plus National Savings Fund (NSF) at 1.0% of basic wage, giving a combined employee statutory deduction of roughly 2.5% to 4.0% depending on salary band (4.00% used here for the higher band). These are separate from progressive PAYE income tax, which since 1 July 2025 is 0% on the first MUR 500,000 of annual chargeable income, 10% on the next MUR 500,000, and 20% on the remainder, with a 15% 'Fair Share Contribution' surtax on leviable income above MUR 12 million/year for high earners.
In addition to statutory leave, employees are entitled to the following statutory benefits:
Mauritius funds social protection through several parallel statutory schemes rather than a single social security tax:
Returns and payments for CSG/NSF/PRGF are filed monthly to the Mauritius Revenue Authority (MRA).
Occupational injury and death arising out of and in the course of employment are covered under the Workmen's Compensation Act (Cap. 220), a fault-independent employer-liability scheme rather than a fixed payroll-tax contribution.
Severance pay in Mauritius is governed by the Workers' Rights Act 2019 and administered, for larger-scale terminations, through the Redundancy Board.
Mauritius mandates a statutory end-of-year bonus (13th-month payment); there is no 14th-month requirement.
P.S. our team speaks multiple languages and we'd love to chat in your preferred language if requested.
Your employee's hours, time off, holidays, bonuses, and commissions are automatically calculated into payroll. RemoFirst will invoice you in either US Dollars (USD), Euros (EUR), British Pounds (GBP), Canadian Dollars (CAD), Australian Dollars (AUD), or Singapore Dollars (SGD) around the 15th of each month to make sure your employees are paid on time. To make it even easier, you can summarize your entire global team's salaries to aggregate them into one payment (instead of many individual payments).
Unlike full-time employees, contractors work on projects with multiple companies at a given time and are technically self-employed. Full-time employees are solely focused on their employer and usually receive benefits (such as health insurance, equity or stock options, and time off) as an additional form of compensation. While it can be cheaper to work with international contractors instead of paying benefits to a full-time employee, you run the risk of misclassification. It's recommended to work with an EOR for contractor onboarding and payments, so you can know that your international contractors are paid compliantly and on time.
Whenever the employee or employer has a question about, or anything else related to international employment, they can speak with our customer support team to get answers from our team of experts.
